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Skatterätt är ett område som ständigt förändras och påverkas av politiska beslut. Frågan är hur stort utrymme lagstiftaren har när det kommer till att använda den skatterättsliga lagstiftningen för att uppnå politiska mål. Uppsatsen syftar därför till att utreda lagstiftarens utrymme, vilket exemplifieras genom att studera värnskatten. Framställningen kommer utgå från följande frågeställningar: Tax law is an area that is constantly changing and affected by political decisions. The question is how much scope the legislature has when it comes to using tax law to achieve political agendas. The thesis therefore aims to investigate the legislature's scope, exemplified by studying the austerity tax. The exposition will be based on the following questions: 1. What were the motives behind t

Införandet av en könsneutral äktenskapslagstiftning röstades i Sverige igenom av riksdagen den 1 april 2009. En liknande lagändring röstades i Danmark igenom av folketinget den 7 juni 2012. I uppsatsen undersöks hur förhållandet mellan kyrkan och staten påverkade införandet av en könsneutral äktenskapslagstiftning i Sverige jämfört med Danmark. Lagstiftningen rörande ingående av äktenskap är likThe legalization of same sex marriage was decided by riksdagen in Sweden on 1 April 2009 and by folketinget in Denmark on 7 June 2012. In this essay it is examined how the relationship between the church and government effected the legalization of same sex marriage in Sweden compared to Denmark. The legislation regarding matrimony is similar in Sweden and Denmark. Spouses can choose to be offici

Under hösten 2017 påbörjades #metoo-rörelsen av kvinnor som en reaktion på deras utsatthet för mäns våld. Efter att flera kvinnor i Sverige på sociala medier pekat ut män som utsatt dem för sexualbrott har de blivit åtalade och dömda för förtal. De fällande domarna har legat till grund för debatt och förtalsbestämmelsen har diskuterats i både doktrin och media. Med #metoo-rörelsens ursprung som teDuring the fall of 2017, the #metoo movement was started by women, as a reaction to the male violence they suffer. After several Swedish women named their perpetrators on social media, they were prosecuted and convicted of slander. The convictions have caused debate and the section regarding slander in the Swedish Penal Code has been discussed, both in legal literature and the media. With the #met

Konsignation är ett handelsupplägg som i näringslivet främst används i avtalsrelationen mellan leverantörer och återförsäljare. Upplägget går ut på att leverantören, konsignanten, deponerar varor med bibehållen äganderätt för förvaring i ett varulager hos återförsäljaren, konsignatarien. Konsignatarien har därefter en rätt att göra uttag från lagret på kredit, som ofta sker i samband med vidareförConsignment is a form of trade arrangement most frequently used between suppliers and retailers. The point of the arrangement is that the supplier, the consignor, places goods with contained ownership for storage at the possession of the retailer, the consignee. The consignee then has a right to withdraw goods on credit, often in connection to the sale to a third party. The capability of the arran

Hedersrelaterat våld och förtryck har fått stor uppmärksamhet i samhällsdebat-ten under 2000-talet. Den ökade uppmärksamheten har resulterat i en rad åt-gärder från staten, däribland kriminaliseringar. För att en ny kriminalisering ska vidtas behöver den kunna rättfärdigas. I statliga utredningar och doktrin framförs kriterier och principer som bör vara uppfyllda för att en kriminali-sering ska vaHonor-related violence and oppression has received a lot of attention in Swe-den during the 2000s. The increased attention has resulted in a number of measures from the state, including criminalization. A new criminalization must be justified in order to be established. State investigations and doctrines set out criteria and principles that should be met for a criminalization to be ac-ceptable. In

Avtalsfrihet och pacta sunt servanda är två grundläggande principer inom svensk avtalsrätt och ligger som grund för synen på avtalet. Ett avtal är en rättshandling, vilket definieras som en handling vars syfte är att ”grundlägga, förändra eller upphäva ett rättsförhållande”. Att ett rättssubjekt kan ändra sina rättsförhållande genom att företa eller mottaga rättshandlingar följer av allmänna princThe aim for this thesis is to investigate how passivity in a contractual relationship can affect the agreement between two parties. Under what circumstances can the behavior of a party change the agreed terms and how can these terms be changed if a party is passive regarding its legitimate claims. To understand this problem, one must also understand how a contract is interpreted and in what way ag

The aim of this thesis is to critically investigate the discourses of gender present in the National Action Plan of Afghanistan (2015-2022), asking how the ‘problem of gender’ is conceptualised and problematised in the policy. This is done through Carol Bacchi’s theoretical and methodological ’What’s the problem represented to be?’ (WPR) – approach which aims to analyse policy through identifying

Urban renewal is a process that every city will inevitably go through, but how to retain the historical values in the renewal? Gaoqiao town is a historical and cultural town in Pudong New Area, Shanghai. The history of houses has more than 80 years old. In 2001, the “One City Nine Towns Development Plan” was introduced in Shanghai. The Pudong New Area government aims to develop Gaoqiao Town into a

Digital technologies and their significance to society have caused their existence and impact to be referred to as entailing a digital revolution. For businesses, digitalization is the use of digital technologies to create new business models and value-adding activities. The use of digital technologies can in turn result in possible improvements in several areas e.g., productivity. The possible ou

The purpose of this study was to examine how individuals with different social identities, guilty of committing terrorist attacks, are framed in the Swedish news media. With regards to the increase in right-wing terrorist attacks, I found that a research aimed at investigating differences in how right-wing terrorists and Islamic-terrorists are represented would be important and interesting. I have

To limit global warming to 1.5°C, concerted efforts to drastically reduce GHG emissions by 2030 are needed. Lund municipality has ambitious climate goals for 2030, however, high emissions from transport and especially private car use endanger their achievement. Building on transition management, this thesis aimed at supporting Lund’s climate goals by developing a knowledge base for the implementat

With the questions of how, what and if, this study aims to create a deeper understanding of design classics and what may define a design classic dated the 2020’s. Design classics are a well-known phenomenon that includes a large number of objects. In this survey we have focused on furniture and decor design classics. The study was performed by comparing design classics mainly from the 1930s to the

Denna studie ämnar identifiera hur distansarbetande företag arbetar med att främja engagemang bland anställda med hjälp av digitala hjälpmedel. Studien grundar sig i tidigare forskning kring engagemang och företagskultur, och avser att undersöka etablerade strategiers applicerbarhet vid distansarbete genom kvalitativa intervjuer. För att bilda en förståelse av vad som påverkar medarbetares engagem

Tonåringar löper hög risk att utsättas för traumatiska händelser och utveckla posttraumatiskt stressyndrom (PTSD). En litteraturstudie gjordes för att undersöka vilken kvalitet evidensen för behandlingsformen Prolonged Exposure (PE-A) har för tonåringar, samt kliniska implikationer av den forskning som har gjorts. Sökningen efter litteratur resulterade i nio artiklar, fyra randomiserade kontrollerTeenagers are at high risk of being exposed to traumatic events and developing posttraumatic stress disorder (PTSD). This literature study evaluates the evidence for one of the treatment protocols, Prolonged Exposure for Adolecescents (PE-A), as well as looking at the clinical implications of the studies that have been done. Reviews in databases resulted in nine articles, four of them were randomi

Syftet med studien var att nå en ökad förståelse för hur par- och familjeterapin påverkas av att bedrivas online samt att undersöka par- och familjeterapeuters upplevelser av onlineterapi. Semistrukturerade intervjuer genomfördes med åtta legitimerade par- och familjeterapeuter som i sin verksamhet har erfarenhet av par- och/eller familjeterapi online. Materialet analyserades med tematisk analys oThis study aims to increase understanding of how couple and family therapy are affected by being carried out online, and to explore couple and family therapists’ experiences of online therapy. Semi-structured interviews were conducted with eight accredited couple and family therapists with experience of practicing therapy online. The data was subjected to thematic analysis, and nine themes were id

Since 9/11, the threat of hostile non-state actors using counterintelligence has become a growing subject of research. This opens up a new way of thinking about domestic organized actors’ countermeasures. In Sweden, organized crime is a serious concern for the police. The new revelation of organized crime using Encrochats encryption service begs the question of what countermeasures organized crime

Conflicts are destructive for humans and societies, but are openings for rebuilding a more inclusive and sustainable society presented in the aftermath of conflict? This paper contributes to the growing research field and examines the link between conflict and window of opportunity for development, through a gender lens. Further, this study seeks to understand how conflict affected women’s socio

The “territorial peace” runs as a buzzword around Colombian peacebuilding. A so-called territorial approach was adopted in the beginning of the Havana Peace Talks, as a means of creating locally based, differentiated modes of peacebuilding, and addressing the structural neglect of Colombia’s diverse rural areas. This study highlights the experiences of Colombian indigenous peoples in the context o

Radicalization is a debated concept and should a consensus arrive on its meaning, the ambiguity of the process would most likely remain. This research paper does not side with any model of radicalization but instead chooses to focus on one concept present in much of this research, namely grievance. Through the horizontal inequality thesis, grievance is operationalized as an inequality pertaining t

Nonviolent action is a historically pervasive, yet misunderstood phenomenon. Despite its success stories, of which Gandhi and Martin Luther King Jr. remain the most famous examples, nonviolent action has been overlooked in literature, especially by peace and conflict scholars. Adopting Vinthagen’s novel theoretical framework on the case of nonviolent action in South Sudan, this paper aims at contr