Innebörden av etableringsfriheten är att för juridiska personer kunna flytta sin verksamhet och dess säte till ett annat medlemsland, utan att för den delen behöva ombildas från grunden upp i det andra landet. Dock är detta inte så enkelt som man kan tro utan det finns en del inskränkningar som försvårar rätten till fri etablering, bland annat de lagvalsprinciper som de olika medlemsländerna använThe purpose of the freedom of establishment is for legal persons to be able to move their business and its registered office to another Member State within the European Union, without having to be transformed from the ground up in the other country. However, this is not as simple as one might think since there are some restrictions that make the right to free establishment more difficult, includin

Den 17 december 2021 fick Sverige en ny visselblåsarlag. Lagen om skydd för personer som rapporterar om missförhållanden ersätter den tidigare lagstiftningen för visselblåsare. Lagen baseras på ett EU-direktiv från 2019 och den nya lagen kommer omfatta både fler verksamhetsutövare och fler personer som rapporterar om missförhållanden. Syftet med denna undersökning var att beskriva den nya lagen oc

Rekvisitet verksam i betydande omfattning återfinns i 57 kap 4 § inkomstskattelagen. Innebörden av begreppet är inte definierat i lagen, varför förarbeten som ligger till grund för lagstiftningen är av särskild betydelse vid ledning tillika tolkning av lagen. Ordalydelsen verksam i betydande omfattning, förknippar delägarens nedlagda arbetstid. Förarbeten tar upp att andelsägarens position i föreProps active to a significant extent can be found in Chapter 57, Section 4 of the Income Tax Act. The meaning of the term is not defined in the law, which is why preparatory work forms the basis of the legislation is of particular importance in the management as well as interpretation of the law. The wording operates to a significant extent, associates the co-owner's time spent on work. Prepa

Special Purpose Acquisition Companies are surging in popularity as a way for companies to go public. As half of the initial public offerings on US stock exchanges were SPACs in 2021 there seems to be no indication of SPACs slowing down. This thesis examines the performance of companies that went public via a business combination with a SPAC in the year 2020 compared to companies that decided to ta

Flera studier har gjorts om hur cognitive load theory kan vara användbar för att urskilja lögner, där forskare ofta har använt externa distraktioner för att öka den kognitiva belastningen för att se effekterna på deltagares förmåga att framgångsrikt fabricera en berättelse. För att vidareutveckla den tidigare forskningen har denna studie ämnat att fortsätta utforska hur metoder som utgår från prinSeveral studies have been made about how cognitive load theory might be useful to discern lies, in which researchers have used external distractions to increase the cognitive load to observe how this impacts participants’ ability to successfully fabricate a story. To further the previous research, this study aimed to study the difference between telling the truth and telling a lie may be related t

Beginning in 2016, under the leadership of President Recep Tayyip Erdoğan, the Turkish government launched a series of military operations in northern Syria. This thesis analyzes President Erdoğan’s rhetoric regarding these military operations by means of qualitative content analysis. The material examined in this research consists of speeches made by President Erdoğan between September 2016 and M

Even as the public awareness and concern about climate change are increasing, and the younger generations are urging for political action, support for more costly and ambitious mitigation policies is not given. The low-cost hypothesis theory provides an explanation for why our concern about climate change fails to translate into supporting policies when the personal cost is high. However, research

Sammanfattning Vid alla frågor om vårdnad, boende och umgänge ska principen om barnets bästa vara avgörande. Det framgår av 6 kap. 2a § föräldrabalken, FB. Relevant när frågan om ändring i vårdnaden uppstår är även bestämmelsen i 6 kap. 5 § andra stycket FB. Bestämmelsen har ändrats flera gånger under 2000-talet i syfte att stärka barnperspektivet. Av gällande lydelse framgår att föräldrars förmågSummary For questions according to chapter 6 in the Parental code the principle of the best interests of the child should be decisive. This is stated in chapter 6 paragraph 2a in the Parental Code. Relevant when a parent wants to make changes in the custody is the provision in chapter 6 paragraph 5 second part in the Parental Code. The provision has changed several times during the 2000s in order

This study examines periods as a question of politics, by highlighting experts’ views on knowledge about menstrual health in Sweden, from a feminist and human rights perspective. Previous studies have indicated that knowledge regarding menstrual health is lacking, hindering women’s from achieving fundamental human rights. This study's purpose is thus to create a greater understanding of menstr

I samtliga skandinaviska länder ställs det krav på den enskilde för att ett permanent uppehållstillstånd ska kunna beviljas. Kraven handlar bland annat om försörjningsförmåga, språkkunskaper och samhällskunskaper. Gemensamt för kraven är att de syftar till att öka integrationen av de utlänningar som befinner sig i landet. Genom att villkora det permanenta uppehållstillståndet med olika integrationThe applicant for a permanent residence permit must, in all Scandinavian countries, fulfil certain requirements. The requirements are, among other things, that the applicant can support itself financially or that it has knowledge of the national language and society. The commonalities of these requirements are that they aim to increase the integration of the foreigners who resides in the country.

Förtal av avliden har varit kriminaliserat i svensk rätt sedan BrB:s ikraftträdande år 1962. Likväl har kriminaliseringen intagit en något undanskymd ställning i den svenska rättsordningen. Detta var åtminstone fallet innan den historiska presskonferensen den 10 juni 2020, där beslutet att lägga ned förundersökning om mordet på Olof Palme meddelades. I den efterföljande offentliga debatten har kriDefamation of a deceased individual has been criminalized in Sweden since the entry into force of the Swedish Criminal Code (SFS 1962:700). However, this crime has been given a somewhat suppressed position in the Swedish legal system. At least, until the historical press conference on the 10th of June 2020, where the decision to close the preliminary investigation about the assassination of Olof P

Since the fall of the Soviet Union, multiple countries in central and eastern Europe have gone through a democratization process yet trust in institutions have remained low in these countries. Now Poland and Hungary are experiencing a democratic backsliding and autocratization and still trust in institutions remain low but stable. This paper examines whether these countries’ autocratic past are in

This paper seeks to provide insight on the status and fertility of e-voting as a leveling agent in the municipalities of Haparanda and Botkyrka, which has the lowest voter turnout in Sweden. Through quantitative surveys in the townships, and further interviewing the development manager of the Swedish election committee. The collected material on e-voting was tested on parts of the rational choice

Den 4 maj 2021 publicerades betänkandet Ett förbud mot rasistiska organisationer (SOU 2021:27) med ett lagförslag om kriminalisering av rasistiska organisationer. Frågan om att införa ett sådant förbud i Sverige har varit återkommande sedan FN:s internationella konvention om avskaffandet av alla former av rasdiskriminering ratificerades på 1970-talet. Av konventionen följer en förpliktelse att förOn 4 May 2021 the report Ett förbud mot rasistiska organisationer (SOU 2021:27) was published, presenting a bill on criminalising racist organisations. The issue of prohibiting such organisations has been recurrent in Sweden since the ratification of the International Convention on the Elimination of All Forms of Racial Discrimination in the 1970s. The UN convention requires the state parties to p

Den här uppsatsen är ett examensarbete för juristprogrammet på Lunds universitet. Uppsatsen är skriven inom rättsområdet familjerätt och behandlar gällande rätt om vårdnadstvister samt problematiken kring uppgifter om våld i vårdnadstvister. Juridiska vårdnadstvister är ofta mycket känsliga och domstolen har många bestämmelser att förhålla sig till för att avgöra en tvist. Ytterligare en dimensioThis thesis is a degree project for the law program at Lund University. The essay is written within the juridical area of family law and deals with the established law on custody disputes and the problems regarding information about violence in custody disputes. Legal custody disputes are often quite sensitive and the court has to comply with several regulations when resolving a dispute. Moreover

Even though studies show that creativity has many positive effects on a person’s physical and mental wellbeing, users of social work are often only offered traditional therapy that does not include creative therapy methods. The aim of the study was to illustrate social workers thoughts about how the use of creative therapy methods can contribute to social work and social workers’ professional prac

Previous studies concerning the relation between accessibility to sport facilities and socioeconomic standard report mixed findings. This quantitative study aims to investigate accessibility to sporting facilities used within sport associations, in relation to socioeconomic factors, exemplified through a study in the city of Gothenburg. By conducting a network analysis and statistical overlaying i

The aim of this study was to explore treatment assistants' experiences of handling threats and violence in youth institutions. The method chosen for this study was qualitative interviews with six different treatment assistants with experiences of working with youths on SiS (Statens institutionsstyrelse- hem). Our empirical material was analysed using both Michel Foucault's Theory on power

Mental illness among the elderly is a problemarea that requiers further research to increase knowledge. Therefore the aim of this study was to investigate how the elderly’s mental health are prioriticed in elderly care, talked about by first-line managers and nursing staff in elderly care and also to investige possibilities for prevention of mental illness. The studie was conducted through qualita

En randomiserad kontrollerad studie användes för att undersöka effekten av självhjälpsbiblioterapi och kreativ biblioterapi på psykologisk flexibilitet, självmedkänsla och psykologiskt välmående, samt en jämförelse mellan självhjälpsbiblioterapi och kreativ biblioterapi. Deltagare randomiserades till självhjälpsbetingelse (n=17) eller bokcirkelbetingelse (n=21) och under åtta veckor läste de antinA randomized comparative study was used to explore the effect of self-help bibliotherapy and creative bibliotherapy on psychological flexibility, self-compassion and psychological well-being. Participants were randomized to self-help condition (n=17) or book circle condition (n=21) and during eight weeks they read either Harry Potter Therapy: an Unauthorized Book from the Restricted Section (Scarl