Ett ämne som väckt stora diskussioner inom internationell skatterätt är fenomenet skadlig skattekonkurrens mellan länder. Detta är speciellt relevant för EU-samarbetet då den inre marknaden innebär ökade möjligheter för länder att delta i sådan konkurrens. Ett närliggande problem är så kallat aggressiv skatteplanering som avser när multinationella företag utnyttjar skiljaktigheter mellan jurisdiktA topic that has received a significant amount of attention within the international community is the concept of harmful tax competition. This is of particular relevance to the EU due to the additional exposure to this problem the Member States experience by virtue of the internal market. A closely related concept is that of aggressive tax planning where multinational enterprises abuse mismatches

The aim of this bachelor thesis is to study the contradiction between planing both a dense and green city. This contradiction can be explained as a conflict of space, where green areas are deprioritized and replaced with buildings and streets. Further on this thesis aims to examine how pocket parks can be used to alleviate this contradiction and achieve sustainable development in planing for a den

Denna uppsats behandlar tre olika värderingsfrågor vad gäller aktier som är föremål för tvångsinlösen. Tvångsinlösen får påkallas då en aktieägare äger mer än nio tiondelar av andelarna i ett bolag. Rätten att påkalla tvångsinlösen gäller för såväl majoritetsaktieägaren som var och en av minoritetsaktieägarna. En värdering av aktierna måste, i de fall parterna inte kan komma överens om värdet, förThe thesis examines three questions with regards to how the share value is determined in companies which are subject to buy-out. When a shareholder owns more than nine tenths of the shares in a company, either the majority shareholder or a minority shareholder are able to demand that the majority shareholder should buy-out the rest of the shares in the company. When the parties are not able to agr

This case study examines Poland's unwillingness to participate in the European Union’s decision in September 2015 regarding the relocation of refugees from Greece and Italy, to other member states. The question explores how liberal intergovernmentalism and post-functionalism explains Poland's position in the decision. The study uses the process tracing method. Both theories highlight vot

In recent years, people using public space in ways that are seen as problematic has been a recurring topic of public debate – for example about begging EU-migrants and marginalized youth causing unrest in shopping malls. This study sets out to understand how government responds to in such cases. By analyzing interviews with social workers, policy documents and secondary reports about efforts to ma

Over the past few years the EU has seen a surge in reports showing that analogical products of dual quality are being sold in different parts of the Union. An East – West divide has been noticed in the way that products of identical branding and packaging are of poorer quality in the Central and Eastern European shops, but not in the Western ones. The aim of the research is to investigate if the l

The main effort and purpose of this essay is to explain to what extent the Swedish army officers basic education relates to the demands of war. The study further aims to describe how the Swedish officers' basic education has evolved since the ending of the Cold War. The study develops its own theory, based on three other scientifically accepted theories, in order to analyze the scientific ques

According to the Euro-barometer conducted by European Parliament in 2016, 57% of Young People in Europe have the perception of being excluded from the society in their country of residence (EPRS, 2016). With rising of anti-immigrants sentiments across the globe and increasing discourse on failed integration, one of the most affected groups are young migrants (MUCF, 2016). Differently from existing

It has been reported from one field observation in Belgium that great tits can use conifer needles to extract larvae from bark crevices in trees. In a laboratory experiment I tested if great tits could use tools to extract mealworms in a similar way as in the field observation. I tested two different types of tools, sticks and hooks, in trials where the birds could extract a mealworm from a transp

Using discourse analysis as a theoretical and methodical point of departure, this paper strives towards analyzing the ways in which the Swedish tax on air travel is being made understandable. Through examining how this is done on two occasions in contemporary Swedish politics, it further aims to capture how the arguments in favor of a tax have developed and changed over time. Drawing on Maarten H

The establishment of the delegation in 2016 for investigation of public governance in Sweden arose through widespread criticism of the dominant governing form NPM. The investigation is based on an effort to achieve an optimal management model with trust as a primary concept. The aim is to categorize the content of the delegation's sub-report as well as an article from its report series through

Det har i doktrin hävdats att underrätters rättstillämpning i mål rörande beskattning av oredovisade intäkter inte uppfyller de krav på rättssäkerhet som ställs i skatteprocessen. I denna uppsats utreds huruvida så är fallet. De frågeställningar som uppsatsen bygger på är vilka krav som ställs på rättssäkerhet i skatteprocessen, hur beskattning av oredovisade intäkter sker, vilken bevisbörda och vIt has been claimed in literature that the application of the rules about taxation of unreported income by Swedish administrative courts is insufficient from a legal certainty perspective. This essay considers whether this is the case. The essay is centered around the following questions: What are the requirements regarding legal certainty in the tax procedure? How is unreported income taxed? Who

Following a time period where a large number of refugees and immigrants had been received by Germany, the German minister of development proposed a new framework for Africa policy in the beginning of 2017 targeting the root causes of poverty and large migration flows. Titled Marshall Plan with Africa, the project aims to establish a new partnership between the continents, highlighting private inve

In the electoral manifesto ́s of the Swedish green party (Miljöpartiet) there is a substantial visible decrease of their emphasis on green polices, shown by using analytical tool created by the Manifesto Project. This essay aims to explain the observed decrease by utilizing Anthony Downs` rational-choice/competition theory on political party strategies. The methodology used is a most-similar desig

The main aim of this thesis is to connect the theoretical concept of Hybrid Warfare, with the Russian military doctrine, and the historical deception concept of Maskirovka, in a case study, analysing the Russian annexation of the Crimea peninsula in 2014. Hybrid warfare has been an intensely debated topic, where a good many scholars claiming it to be neither an entirely new concept, nor a helpful

Gener fungerar som instruktioner för vad cellen skall producera. Det är aktiveringen och hämningen av gener som ger upphov till många olika typer av celler i människans kropp som till exempel hudceller, blodceller och nervceller. Dessa celler samarbetar med varandra för att tillsammans skapa den flercelliga organismen: människan. Det finns två huvudkategorier av celler i kroppen, somatiska celler Scientists are now able to directly convert one somatic cell type into another using a procedure known as direct lineage reprogramming or transdifferentiation. In this procedure, transcription factors which are important for initiating a rewriting of the gene expressions are introduced in the cell. One specific type of reprogramming involves generating dopamine producing neurons from human adult f

En av de mer grundläggande strukturerna i världens rättssystem, uppdelningen mellan rättssubjekt och rättsobjekt, har de senaste 20 åren mött utmaningar från djurrättsförespråkare. Genom att sätta djurs bristande rättsliga skydd i relation till deras juridiska status har man argumenterat för att djurs rättsliga skydd aldrig kan tillgodoses på ett tillfredställande vis så länge de ses som rättsligaOne of the more fundamental structures of the world's legal systems, the division between legal persons and legal objects, has over the last 20 years faced challenges from animal rights advocates. By putting deficiencies in animal legal protection in relation to the legal status of animals, it has been argued that the legal protection of animals can never be satisfactorily met so long as they

I första hand är det varje vårdnadshavares ansvar att ge sitt barn fostran, kärlek och trygghet. Under vissa förutsättningar kan dock samhället omhänderta ett barn med tvång. Det är vanligt att dessa barn av kommunernas socialnämnder placeras i familjehem. Ett familjehem är ett enskilt hem som barnet tas emot i för att bo och vårdas där. Det ställs särskilt höga krav på dessa barns rättssäkerhet dIn the first place it is the responsibility of every guardian to nurture, love and care for its child. In certain circumstances however, the society may compulsorily take a child into care. It is common for these children to be placed in foster homes by the municipal social services. A foster home is a private home where the child is being received to live and to be cared for. The demands for lega

Exitbeskattning i svensk skattelagstiftning uppmärksammades på nytt hösten år 2017, då Skatteverket la fram ett förslag om exitskatt för fysiska personer. Skatteverkets förslag syftar till att förhindra skatteflykt och bevara en välavvägd fördelning av beskattningsrätten. Den föreslagna exitskatten innebär, mycket förenklat, att fysiska personer som i Sverige gjort orealiserade vinster på bolagsanDuring the autumn of 2017 the Swedish tax authorities presented a legislative proposal of exit taxation. The proposal aims to prevent tax avoidance and to preserve the allocation of the power to tax. The proposed exit tax implies that natural persons in Sweden who have made unrealised gains on shares can be subject to exit taxation when they move abroad. The proposal was met with great criticism a

Denna uppsats har haft som utgångspunkt att i två tonårsterapier, KBT och Relationell korttidsterapi, via observatörskattningar av terapisamtal uppdelade i korta sekvenser undersöka huruvida följsamhet till metod bidrar till utfall av depressionssymtom vid nästkommande samtal, huruvida hantering av alliansproblem bidrar till utfall av depressionssymtom vid nästkommande samtal och hur följsamhet ocThis study compared two types of therapies, CBT and Brief Relational Therapy, as applied to teenagers with depression. The comparisons were made in order to analyze whether adherence to the therapeutic method and handling of problems within the therapeutic alliance affects the extent of depressive symptoms, and in what way adherence and alliance interacts with each other in the therapeutic methods