Sökresultat

Non-profit associations have since 1st of July 1987 been excluded taxation for valued added tax (VAT). This regulation was introduced following tax reliefs for income tax as the legislator wanted to protect the non-profit associations from excessive fiscal burden and higher costs, being the purpose with the new legislation. After the legislation was put in effect Sweden entered the European Union

Korruption är ett globalt och frekvent förekommande problem. Genom nationella rättsakter med långtgående extraterritoriell jurisdiktion som till exempel amerikanska The Foreign Corrupt Practices Act of 1977, bekämpas korruption numera på ett gränsöverskridande tillvägagångssätt. Detta medför att företag vid till exempel inträde på en ny marknad omsorgsfullt måste undersöka under vilka lands lagar Corruption is a global problem. Through national legislation with far-reaching extraterritorial jurisdiction such as the U.S. The Foreign Corrupt Practices Act of 1977, fighting corruption has now a transnational approach. This means for example, that companies who will enter a new market must carefully examine, under which countries´ law a company can be considered to have a criminal responsibili

The crown witness system was implemented in Sweden on July 1, 2022. The system constitutes under Swedish law as a mitigation of a sentence for suspects who cooperate in the investigation of another's crime. However, its integration into the Swedish penalty system raises questions regarding its coherence. The working hypothesis in the thesis is that the crown witness system does not fit into t

On July 1st, 2018, a reform regarding the Swedish sexual offence legislation came into force, which meant that the crime of rape in Chap. 6 § 1 of the Penal Code was constructed around the concept of voluntariness instead of around the concept of coercion. The new offence negligent rape was also introduced in Chap 6. § 1 a of the Penal Code. The paragraph regarding rape is still based on previous

Title:​ Profit-sharing foundations’ impact on organizational attractiveness - A study on the relationship within Svenska Handelsbanken Seminar date:​ 2019-01-17 Course: FEKH19 Business Administration: Bachelor Degree Project in Strategic Management, Undergraduate level, 15 University Credits Points Authors:​ Caroline Barle, Johanna Delshammar, Julia Hänström Advisor:​ Merle Jacob Five key words:

Barns bevittnande av brott mellan närstående är ett problem som flera gånger diskuterats inom svensk straffrätt. De bevittnande barnen riskerar att påverkas psykiskt och fysiskt på kort såväl som på lång sikt och en kriminalisering av att utsätta barn för ett sådant bevittnande har berörts av lagstiftarna vid flera tillfällen. Lagstiftaren har tidigare inte ansett att en kriminalisering har varit Children witnessing crimes between family members is a problem that has been discussed multiple times in Swedish criminal law. These children can be affected psychologically and physically in both the short and long term, and lawmakers have touched upon criminalizing the exposure of children to this type of behavior several times. Lawmakers previously did not consider criminalization necessary and

On 1st of July 2018 a new sexual crime law was introduced in Sweden. The Swedish sexual crime law is now based on explicit consent. The law also introduces a new offence, negligent rape. The negligence aspect means that intent is not required to be convicted of rape, punishment can be claimed in gross negligence. Gross negligence means that the perpetrator has been deliberately negligent, and in s

Since 2005 an alien can be granted residence permit if, after an overall assessment of the alien’s situation, there are such exceptionally distressing circumstances that he or she should be allowed to stay in Sweden. In July 2014 a provision came in force which stipulates that children may stay in Sweden if there are particularly distressing circumstances. The purpose of this thesis is to determin

Title: Barriers to Sustainable Investing Seminar date: 2021-06-02 Course: FEKH29, Bachelor Degree Project in Marketing Undergraduate Level, 15 ECTS Authors: Julia Benke, Filippa Kjellberg, Ida Svensson Advisor: Peter Svensson Key words: Barriers, Gaps, Sustainability, Intention, Attitude, Behavior Research question: Which barriers obstruct sustainable investing? Purpose: The study aims to contrib

I 29 kap. 1 § brottsbalken anges att straffet för ett brott ska bestämmas inom ramen för den tillämpliga straffskalan efter brottets straffvärde. Straffvärdet för ett brott kan anses spegla brottets allvarlighet och flera omständigheter kan påverka straffvärdet. I 29 kap. 2 § BrB anges försvårande omständigheter som påverkar straffvärdet i skärpande riktning. Hedersmotiv kan beaktas inom ramen fChapter 29 section 1 of The Swedish Criminal Code, hereafter called SCC, states that the penalty shall be determined within the framework of the applicable scale of penalties according to the penalty value of the offence. The penalty value can be considered a reflection of the seriousness of the offence. There are a number of circumstances which may affect the penalty value. Chapter 29 section 2 S

The Swedish Government wants to fight honor-related crime and believes that the introduction of a special honor crime is a way to further highlight that such violence is unacceptable. Therefore, in July 2019, the Government commissioned a special investigator to analyze and take a position on a special criminal provision that explicitly aims at honor-realtered violence and oppression. The inquiry

Following the activation of the International Criminal Court’s jurisdiction over the crime of aggression in July 2018, these acts are for the first time since the Nuremberg Tribunal possible to prosecute before an international court. The crime of aggression may only be conducted by persons in a position effectively to exercise control over or direct the political or military action of a State. Th

Aron Flam was charged on July 17th, 2020 with copyright infringement. He used an already existing work "En svensk tiger" by Bertil Almqvist and made a parody out of the work that he then used for the cover of his book “Det här är en svensk tiger”. Flam uses his freedom of speech in his book which discusses “silence culture” in Sweden, from a critical perspective. He uses the parody to co

Den svenska offentliga sektorn har under de senaste decennierna varit föremål för en rad förändringar vars konsekvenser satt sina spår i många av dess verksamheter. Förändringsprocessens startskott skedde redan på 1980-talet och den offentliga sektorn präglas sedan dessa allt mer av ökad privatisering, konkurrensutsättning, (de)centralisering och ökade krav på effektivisering. Samtliga ovanstående

Svenskt ställföreträdarskap för vuxna består av möjligheten att utse en god man eller förvaltare. Tidigare fanns en möjlighet att upprätta en fullmakt för någon som kunde hjälpa den enskilda även efter att denna p.g.a. ålder eller annan orsak inte längre var beslutsförmögen. Det förfarandet kritiserades på många håll, inte minst genom NJA 2015 s. 851. Av denna anledning pågår arbetet för att anta Swedish deputisation for adults comprises the possibility to designate an administrator or trustee. Earlier, there were a possibility to nominate a proxy agent to assist individuals with their affairs even after a they due to old age or any other reason not were able to. This procedure has become questioned, not least in the Swedish Supreme Court, NJA 2015 s. 851. Due to this reason, the Swedish g

Staden Frutal, centrerad i den brasilianska delstaten Minas Gerais är idag under stark urbanisering och utveckling. Målet med denna studie var att ta reda på om den starka urbaniseringen har påverkat närliggande vattensystem och dess vattenkvalité. I studien har vattenkvalitén i floden Frutal, en flod liggandes centralt i staden Frutal, jämförts med vattenkvalitén i floden Bebedouro, en lantlig flThis study highlights the key issues that urban river systems face due to urbanization. The city of Frutal (20°01' 32.17”S 48°56' 09.62” W) centered in the Brazilian state of Minas Gerais is under urban expansion today. The aim of this study was to compare two rivers in this area, the Frutal River, an urban located river, with the Bebedouro River, which is a rural river approximately 3 km

In July 2014 new law provisions were introduced to strengthen the protection against child marriage in Sweden and as a result the possibility to grant persons under the age of 18 permission to marry was abolished. The provisions regarding recognition of foreign marriages were also further limited in cases where at least one of the parties had ties to Sweden and was under the age of 18 at the time

Antalet medborgare inom Europeiska unionen som nyttjar den fria rörligheten ökar konstant. Fler och fler familjer har på något sätt en internationell koppling, ett vanligt exempel är äktenskap mellan två personer med olika medborgarskap. När vardagslivet blivit mer globaliserat och oberoende av nationsgränser blir det ibland problematiskt då lagstiftningen inte anpassats därefter. För bara ett par