The relationship between politicians and public servants constitutes a key area of interest within the study of public policy. Earlier theories considering how to interpret public servants' role in public administration are predominantly applicable to public servants working closely with citizens. Therefore, when considering the role high public servants play both within public administration

När New Public Management gjorde intåg på den globala politiska arenan var Sveriges inställning positiv. Den offentliga sektorn reformerades omgående för att hantera de krav som ställdes på den, vilket ledde till ökad kostnadseffektivitet, ansvarsfördelning och målsättning. På senare tid har kritik emellertid lyfts mot denna form av förvaltningsmodell. Bland annat tillsatte Regeringen Löfven 1 en

I praktiken sker försäljningar av kommersiella fastigheter i stor utsträckning genom aktieförsäljning. Fastigheten paketeras och säljs som ett aktiebolag och utgör i typfallet den enda tillgången i bolaget. De omedelbara beskattningseffekterna som följer av fastighetspaketering är avsevärt mindre än vad en motsvarande fastighetsförsäljning medför. Under 2015 var cirka 90% av värdet av omsättningenCommercial real estate is in practice oftentimes not sold by direct sales, but instead by sales of shares of a limited company. The property is packaged and sold as a limited company and, in a typical case, constitutes the only asset in the company. The immediate tax consequences followed by packaging of real estate are substantially less than what a corresponding real estate sale entails. During

Tillgång till essentiella läkemedel är en fundamental del av bästa möjliga hälsa som genom artikel 12 av Konventionen om ekonomiska, sociala och kulturella rättigheter. Emellertid beräknades 1,5 miljoner människor dö på grund av bristande tillgång till befintliga vaccin år 2019, varav en av orsakerna anses vara läkemedelspatent. År 1995 antog WTO TRIPS-avtalet, som är den mest omfattande internaAccess to essential medicines is considered a fundamental part of the right to the highest attainable standard of health ensured by article 12 of the International Covenant on Economic, Social and Cultural Rights. However, in 2019 approximately 1.5 million people died due to lack of access to existing vaccines; one reason is the extensive patenting of pharmaceuticals. In 1995 the WTO adopted the

Koncernintern finansiering aktualiserar ofta flera skattemässiga frågeställningar. Inledningsvis måste normalt den skatterättsliga klassificeringen av transaktionen undersökas dvs. om finansieringen ska utgöra ett tillskott av eget eller främmande kapital. Detta är viktigt eftersom olika skatterättsliga följder är knutna till respektive finansieringsform. Finansiering genom eget kapital är normaltIntra-group financing often raises several tax related issues. Initially the accurate delineation and classification of the financial transaction has to be examined, i.e. whether the financial transaction is to be considered as a debt financing or as an equity financing. This is important because debt and equity financing has different tax consequences. Equity financing is normally neither taxable

Förekomsten av tekniska standarder är fundamental för den tekniska utvecklingen och medför flera konkurrensfördelar. Standardisering kan emellertid riskera att vara konkurrenshämmande i samband med patentinnehavares användning av de rättsmedel som står till deras förfogande. Så är fallet när patenterad teknik implementeras i standarder och får status som standardessentiella patent. I utbyte mot deThe presence of technical standards is fundamental to the technical development and entails several competitive advantages. Standardization may, however, risk being anticompetitive in relation to patent holders’ use of legal remedies available to them. This is the case when patented technology is implemented in standards and is given the status as standard essential patent. In exchange for the pos

I detta arbete görs en analys av hur artikel 6 i skatteflyktsdirektivet troligen kommer att tolkas av EU-domstolen. EU-domstolens praxis på mervärdesskatterättens område och på området direkt beskattning har först analyserats avskilt varefter en sammanställning gjorts av missbruk på beskattningsrättens område. Denna sammanställning av missbruk på beskattningsrättens område har sedan använts för atIn this essay, an analysis is made of how Article 6 of ATAD 1 is likely to be interpreted by the CJEU. The case-law of the CJEU in the field of VAT and in the field of direct taxation has first been analyzed separately, after which a compilation is made of abuse in the field of tax law. This compilation of abuse in the field of tax law has then been used to seek the answer to how Article 6 of ATAD

Om den tilltalade inte har förstått innebörden av sin gärning och inte har kunnat anpassa sitt handlande därefter, anses personen vara otillräknelig. I de flesta andra rättsordningar innebär det att den tilltalade inte kan dömas för brott, men svensk rätt saknar ett krav på tillräknelighet sedan brottsbalken trädde i kraft 1965. Sverige intar en särställning genom att samtliga kan bli föremål för If the defendant has not understood the meaning of their act and has not been able to adapt their actions accordingly, the person is deemed legally non-imputable. In most other legal systems, this means that the defendant cannot be liable, but since the Criminal Code entered into force 1965, Swedish law lacks a demand for imputability. Sweden has a peculiar regulation on the matters and everyone c

Gemensamt för alla människor är att vi någon gång måste konfronteras med döden och dess rättsverkningar. Antingen går en släkting till oss bort eller så är det vi själva som har vår bortgång nära förestående. Syftet med denna uppsats är att få ökad kunskap om hur grunderna i den legala arvsordningen skiljer sig åt mellan Sverige och Danmark i olika familjekonstellationer. Utgångspunkten är följandOne day we all must face death and its legal consequences. It is either in our own near future, or a relative may pass away. The aim with this thesis is to learn about the fundamental differences in inheritance law between Sweden and Denmark in different family constellations. The thesis is based on these constellations: Married couples with joint children, married couples with children from a pre

Uppsatsen behandlar det engelska inflytandet på genomförandet av 1766 års tryckfrihetsförordning. Sverige var det första landet i världen att införa tryckfrihet som en grundlagsskyddad rättighet i och med TF 1766. En tidig from av tryckfrihet hade dock redan utvecklats i England under 1600-talet. Utöver tryckfriheten finns det även intressanta konstitutionella likheter länderna emellan som motiverThis essay deals with the English influence on the implementation of Sweden’s Freedom of Press Act of 1766. Sweden was with this the first country to introduce freedom of the press as a constitutionally protected right. An early form of freedom of the press had, however, already emerged in England during the 17th century. In addition to the freedom of the press, there are also interesting constitu

Cultural differences in emotion recognition have been found numerous times in the literature, especially when emotions are presented in social context (Masuda, 2017). However, we need to find a socioecological difference that explains such differences as current theoretical viewpoints fail to explain why these differences only arise later in life. This study aims to see if friendship habits, how w

This thesis has attempted to show the process of transformation from the developmental state in South Korea and Taiwan since the 1990s on the perspective of the four main elements of the developmental state in strong capacity of state, coherent bureaucracy, government-business coalition and industrial policy. Based on these four dimensions, the thesis investigated the evolved process from the deve

The purpose of this thesis is to develop a deeper understanding regarding middle managers' perspectives of their role in organizational culture change. Different roles of middle managers during cultural change were identified based on how they understood their role and their approach to managing change. Middle managers' individual sensemaking, approach to managing change, and cultural awar

Denna avhandling analyserar erfarenheter och förväntningar hos amerikanska studenter som genomför master studier på heltid i Sverige och hur deras monetära värdering av utbildningen, demonstrerat genom betalning av undervisning, påverkar deras studier. Undersökningens syfte är också att utforska hur eleverna anpassar det specifika akademiska habitus som de tar med sig från sina amerikanska utbildnThis thesis analyzes the experiences and expectations of American students conducting full-time master’s studies in Sweden and how their monetary valuation of education, demonstrated through paying tuition, impacts their studies. This thesis additionally aims to explore how students adapt a specific academic habitus during their US educational experiences that they, in turn, bring with them to stu

Shared Reading is a reading promotion concept that originated in the United Kingdom and has, over the past three years, begun to engage various actors in Sweden including the Swedish hospital library. In the use of the method, health-promoting effects have also been identified, which is why Shared Reading has interested research in so-called medical humanities in a Swedish as well as an internatio

Light Detection and Ranging (LiDAR) is a technique that can change the way automated systems interact with their environments. The most common LiDAR systems used in industry today are based on the concept of Time-of-Flight (ToF) and utilizes pulsed lasers. Coherent LiDAR, such as Frequency-Modulated Continuous- Wave (FMCW) LiDAR, which operates with a chirped continuous-wave laser, offers advantag

The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. The equal treatment of taxable persons ensures that taxable persons in a comparable situation are not

Dagens samhälle präglas av en omfattande arbetslöshet. Arbetslöshet är stigmatiserat ur allmänhetens perspektiv. Vissa grupper av personer drabbas hårdare av denna stigmatisering då de redan bär på ett annat stigma. En sådan grupp är ex-kriminella personer med en missbruksbakgrund, så kallade ex-missbrukare, vilka utsätts för fördomar och exkludering i arbetssökande sammanhang. Denna uppsats under

The fertility decline that occurred in the industrialized world between 1870-1930 has been extensively studied and a considerable amount of theories exist to explain it. However, few of them address past generations’ influence on reproductive behavior. This thesis examines the presence and magnitude of intergenerational transmission in childbearing from mothers to daughters before, during and afte