Sökresultat

Title: Inspection of Nation Seminar date: 2024-05-30 Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate level, 15 ECTS-Credits Authors: Ebba Rysjö Lindholm, Julia Skordby, William Lindh Gråsjö Supervisor: Elin Funck Key Words: Internal Control; Risk Management; COSO-Framework; Financial Irregularities; Non-Profit Organizatio

Inom den sociala barnavården och familjehemsplaceringar av barn finns det tre grundtankar, kontinuitet, flexibilitet och närhet. Vid en familjehemsplace-ring med stöd av lagen med särskilda bestämmelser om vård av unga ska vår-den vara inriktad på att den unga ska återförenas med sina föräldrar, men det finns undantag. Flyttningsförbudet stadgas i 24 § LVU och ger möjligheten att införa ett förbudIn the field of child welfare there are three fundamental principles: continuity, flexibility and proximity. In the case of a family home placement according to The Care of Young Persons Act, the care must be aimed at reuniting the young person with their parents, but there are exceptions. Prohibition of relocation is regulated in section 24 of The Care of Young Persons Act and pro-vides the possi

On July 1st, 2018, a significant reform of Sweden’s rape legislation came into force through the introduction of a consent-based legal framework in Chapter 6, Section 1 of the Swedish Penal Code. This reform marked a paradigmatic shift from coercion-focused regulation toward an emphasis on individual sexual autonomy and voluntary participation. The purpose of this thesis is to clarify and critical

Fysiskt och psykiskt våld förekommer i många hem i Sverige. Allt för många barn växer upp med att få se, höra och uppleva detta våld. Under de senaste åren har forskning tydligt visat att barn som bevittnat våld inom familjen påverkas väldigt negativt. De känner ofta en känsla av maktlöshet, övergivenhet och skam. För att stärka barnets rättsliga ställning har det tidigare införts en straffskärpnPhysical and psychological violence exist in many homes in Sweden. Far too many children have grown up with witnessing, hearing and experience the violence. In recent years research has shown that children who witness violence within the family gets profoundly affected. They often feel a sense of powerlessness, abandonment, and shame. To strengthen the legal position of the child, a basis for aggr

In July 2024, the Inquiry on Sanctions, Recidivism, and Enforcement submit-ted its report, SOU 2024:48, which includes a proposal to introduce a preventively oriented, indefinite deprivation of liberty as a sanction, referred to as a security sentence. The purpose of the proposal is to enable the indefinite detention of an offender in particularly serious situations, where the sanction cannot be d

Konformitetsprincipen är den grundläggande rättsprincipen i den straffrätts-liga ansvarsläran som ger besked om att den som inte hade förmåga eller tillfälle att kunna rätta sig efter lagen inte bör bli straffrättsligt ansvarig för ett brott. Detta eftersom ett straffansvar i den situationen hade varit orätt-färdigt och meningslöst. Den som inte kunde rå för sin brottsliga gärning ska således inteThe Conformity Principle is a fundamental legal principle within the Swedish system of criminal liability that states that those who did not have capacity or opportunity to act in accordance with the criminal law should not be punished for a crime. Numerous rules and several legal principles can be derived from The Conformity Principle. The rationale behind the Conformity Principle is that it woul

På senare år har det skett en bred förskjutning i synen på barn- och föräldrarätt. Ett starkare barnrättsperspektiv har etablerats inom svensk rätt och politik. Flera ändringar har gjorts i föräldrabalken. En av dessa ändringar återfinns i 6 kap. 19 § tredje stycket föräldrabalken. I proposition 2020/21:150 föreslog den dåvarande regeringen en lagstadgad tidsgräns på fyra månader när det kommer tiIn recent years, there has been a broad shift in the view of children’s and parental rights. A stronger children’s rights perspective has been established within Swedish law and politics. Several amendments have been made to the Children and Parents Code. One of these amendments can be found in Chapter 6, Section 19, third paragraph of the Children and Parents Code (sw. föräldrabalken (1949:381)).

Since July 1, 2013, there is no longer a sterilization requirement for transgender persons who want to transition. This paper critically examines the new legislation in the Parental Code, which entered into force on January 1, 2019 as a result of the abolished sterilization requirement. The new legislation applies to parenthood when one or both parents have changed their legal gender. Before the n

On the first of July, 2021, it became a crime in Sweden to allow children to witness crimes between relatives. The crime is called ”barnfridsbrott” and exists in Chapter 4, Section 3 in the Swedish Criminal Code. The criminalization of allowing children to witness crimes between relatives was met with a positive response from most of the consultation bodies. Although it was welcomed with open arms

As a result of the increased gang violence in Sweden, a crown witness system was introduced on July 22, 2022, which has been widely criticized. However, the legislator considered such regulation to be predominantly necessary. By introducing a new paragraph, ch. 29 § 5 a in the Swedish Criminal Code, the legislation can be described as an attempt to escape the culture of silence and initiate an eff

If a residence permit cannot be awarded on other grounds, a permit may, according to chapter 5.6 in the Aliens Act, be granted to an alien if there are exceptionally distressing circumstances. Since July 2014, children may be granted permits if the circumstances are particularly distressing. Prior to July 2014, both children and adults needed to meet the criteria exceptionally distressing circumst

The Swedish rape law was changed on July 1st, 2013, through the introduction of the concept ”particularly vulnerable situation” that replaced the former wording ”helpless state”. The reason behind this change was that the courts had applied the concept helpless state narrowly. The demands were too high for someone to be in a helpless state. These deficiencies occurred particularly when applying th

I januari 2018 utkom Skatteverket med en promemoria om månggifte i folkbokföringsregistret. Promemorian visade att 169 personer hade registrerade faktiska månggiften i Sverige. Huvudregeln gällande erkännande av utländska äktenskap i Sverige stadgar att ett äktenskap som ingåtts utomlands är giltigt om det är giltigt i den stat där det ingicks eller i den eller de stater där parterna vid tiden förIn January 2018 the Swedish Tax Agency published a report on polygamous marriages. The report showed that 169 people had polygamous marriages in Sweden. A marriage entered into abroad in accordance with foreign law is valid in Sweden if it is valid in the state where it was concluded or in the state where the spouses were nationals or habitual residents at that time. This means that foreign polyga

Den 25 maj 2018 antogs direktiv (EU) 2018/822 om ändring av direktiv 2011/16/EU vad gäller obligatoriskt utbyte av upplysningar i fråga om beskattning som rör rapporteringspliktiga arrangemang (DAC 6). Direktivet är ett led i EU:s samarbete på skatteområdet och är till stor del inspirerat av OECD:s arbete mot aggressiv skatteplanering. Direktivet syftar till att stävja aggressiv skatteplanering i On May 25, 2018, Council Directive (EU) 2018/882 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation till reportable cross-border arrangements (DAC 6) was adopted. The directive is part of the EU’s administrative cooperation in the field of taxation and is largely inspired by the OECD’s work against aggressive tax planning. The

Rätten att få använda straffprocessuella tvångsmedel är viktig och nödvändig för de brottsutredande myndigheterna för att uppnå så effektiv brottsbekämpning som möjligt. Exempel på typiska straffprocessuella tvångsmedel är häktning, anhållande samt husrannsakan, alla innebär en integritetskränkning för den som utsätts för de. När det gäller hemliga tvångsmedel är de att anse som mer integritetskräThe right to use pre-trial coercive measures is important and necessary for the investigating authorities in the objective of achieving the most effective law enforcement possible. Examples of typical criminal coercive measures are detention, arrest and raids, all of which violate the privacy of the victim. Examples of secret coercive measures are secret telemonitoring and secret telephone tapping

During 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. In the light of BEPS, the European Union presented Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly

Abstract Title: IFRS 15 - Full or Modified Retrospective Application? A study of the standard’s effects and the factors behind companies’ choice of transition method. Seminar date: June 2nd, 2021 Course: FEKH69, Degree Project Undergraduate level, Business Administration, 15 University Credits Points (ECTS) Authors: Julia Baeza, Vendela Barth and Felicia Sonesson Advisor: Kristina Artsberg Key wor

Abstract Författare: Patric Andersson Titel: Nya tider, nya skatter – en studie om efterfrågans priskänslighet på flygmarknaden i regionen kring Malmö-Sturup Handledare: Krister Hjalte Uppsats NEK 691 Nationalekonomiska institutionen Ekonomihögskolan Lunds universitet Höstterminen 2005 I uppsatsen behandlades nuvarande situation och de senaste årens utveckling på flygmarknaden med tyngdpunkt på de