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Fri rörlighet för kapital och tredje land -en studie av EU-domstolens skatterättsliga praxis

Ett av målen med den Europeiska Unionen är att skapa en fri inre marknad genom att avskaffa alla hinder för den fria rörligheten för varor, tjänster, personer och kapital. På skatterättens område kan sådana hinder ofta uppstå då medlemsstaternas beskattningssystem inte är harmoniserade. EUD har dock i sin praxis under många år avskaffat en stor del av dessa hinder genom sin tolkning och utvecklingAchieving a free internal market by abolishing obstacles to the free movement of goods, services, persons and capital is one of the fundamental objectives of the European Union. Such obstacles often appear within the field of income taxation, due to the lack of harmonization of the member states' tax systems. The CJEU has during the recent years managed to abolish a large number of restriction

Promoting the dual earner family: is the German welfare state following the social investment strategy?

This master thesis examines if the German welfare state is following the social investment strategy in relation to one of its core components, the dual earner family model. The thesis considers four, interrelated policy areas that promote the dual earner family. Regarding the appropriate design of parental leave, formal childcare services, part-time employment regulation and the taxation of spouse

Breaking Gender Roles and Gaining Agency

The thesis will present and analyze different roles women actors in Northern Ireland took upon themselves during the period known as ”The Troubles” (1969- 1998). It will present a theoretical framework that consists of several relevant theories on agency, actorship and gender in conflict as well as created categories that helps organize the roles identified. The type of conflict, in this case eth

Understanding the Rise of Social Enterprises in Vietnam: Social Capital, Factors of Emergence and Policy Considerations

Social enterprises are important contributors to Vietnam's socio-economic development, namely by providing services in such areas as health and education. While the state-managed Central Institute of Economic Management (CIEM) has recently acknowledged their presence and put forth related public policy suggestions, there remains a lack of related government policies and sparse literature explo

Bortom historiens slut

Francis Fukuyama argued in his book The End of History and the Last Men that history had effectively ended with the liberal democracies coming out on top of communism in the aftermath of the cold war. However, behind his argument stands a complex set of history philosophical ideas; ideas that formed the theoretical foundation for his argument. These ideas have not so much to do with economy as the

A New Era? Civil Society and the Tunisian Revolution

With the use of articles, reports and academic literature, I have analyzed the significant role civil society played during, and after, the Tunisian revolution in 2011. The purpose of this essay has been to understand the underlying social distress, under which Tunisians had lived in many years, and how this came to result in a contagious revolution that marked the start of the Arab Spring. The re

"My way or the highway"? - A study of cooperation within the United Nations Security Council

In this thesis I studied how the level of cooperation has changed in the United Nations Security Council (UNSC) since the Cold War, as the international arena went from being a bipolar power structure to a unipolar one. My perspective on cooperation was based on the theory of realism. In order to answer these questions I analyzed veto usage and the resolutions as indicators of cooperation. Veto us

"Men så är det i alla länder, alla kan inte få stanna och alla kan inte vara kvar"- humant och effektivt verkställighetsarbete? En Kvalitativ studie om projektet REVA

This study will discuss and analyse the effectiveness of how the project REVA relates to a humane asylum process. The purpose of REVA is to increase the efficiency of the deportation process. Since the police are responsible for the forced cases (rejected decisions), the focus for this study is on this authority. In general the debate surrounding about REVA, the idea of a humane asylum process, an

För intimitetens skull - Hur normen påverkar kvinnors upplevelse av samlagssmärta

This thesis aims to shed light on women’s intercourse pain by examining the conceptualization and discourse regarding such pain and how this in turn affects women’s suffering. Three different perspectives of intercourse pain, namely biomedical, biopsychosocial and the subjective experience of women were analyzed using Fairclough’s critical discourse analysis (CDA) and the three perspective’s disco

Demokratins räckvidd: En studie av demokratiska värdens närvaro i kommunfullmäktiges nämnder

In this thesis the implementation of fundamental democratic values in municipal multi-party elected councils, Hamn- och gatunämnden and Barn- och utbildningsnämnden in Varberg, is discussed. A discussion about what implications expert knowledge can have in the decision-making process is also conducted. The thesis consists of two parts. In the first part an empirical analysis of ideas is conducted

Terroristen som slöt cirkeln - Terrorismdiskurs i DN och Aftonbladet efter bombdådet i Stockholm 2010

In this paper I examine the Swedish discourse on terrorism to be found in the Swedish newspapers Dagens Nyheter and Aftonbladet following the bombings in Stockholm 2010.The research question that the paper revolves around is: What discourse on terrorism was dominating Swedish media following the bombings in Stockholm 2010 and what discourse was the strongest challenger? Which are the discourses’ n

Sveriges demokratisering. En gammal process får en ny tolkning

In this study the Swedish democratization process is being examined with the help of three modern democratization theories. In order to find out which modern theory best can be applied to the Swedish case two Swedish books, covering the time of interest are being examined. The two books are standard works used as political-historical course literature at Swedish universities. Results show that non

Mind the Gaps - A Legal Dogmatic Study on Service Provision for Returning Human Trafficking Victims in Vietnam

With a legal dogmatic method, the purpose of this thesis was to examine how Vietnam is fulfilling its legal obligations to support returning human trafficking victims. The Vietnamese human trafficking law was the main research object and was considered in relation to the international standards in support to returnees set in the Trafficking Protocol. It also aimed to identify shortcomings, and ass

Sweden, the SAP and European integration

European integration has increasingly come to depend on the abolition of national regulations, driven by the Court of Justice of the European Union (ECJ). According to previous research, this mode of integration effectively undermines the institutional foundations of social democratic welfare states and coordinated systems of industrial relations – something which has not been fully appreciated by

Medborgaren i fokus? Om upplevelser av arbetet med rapporten Malmös väg mot en hållbar framtid

The purpose of this thesis is to create a greater understanding of the process of the commissionaires’ work with the report Malmö’s way to a sustainable future, which was finished and presented in March 2013. It is not the content of the report that is of interest for the writer, or in focus in this thesis, but how the commissionaires working with the report experienced the process: was it transpa

Från terra nullius till konfliktresurs - Jordbruksutveckling som äventyrar freden

Uppsatsen syftar till att ge ökad förståelse för hur storskaliga markkoncessioner, popuärt kallat land grabbing, kan öka risken för inomstatliga konflikter. Utifrån befintliga teorier om hur naturresursutvinning påverkar å ena sidan statliga institutioner och ekonomiska strukturer, och å andra sidan motiv och möjligheter för oppositionella grupper att ta till våld, har ett anpassat analysschema ut

FRA-lagen och Policy feedback

The basic relevance of this thesis is the need to always examine the democratic society and its evolvement. In the year 2008 a new law was enacted. It changed the so called ´FRA-law` which regard the institution ´Swedish Defence Radio Authority` and enabled it to wiretap all telephone and Internet traffic that crosses Sweden's borders. With these two central factors for a ´good` democratic com

Can Young Seeds Grow? Exploring the Potential of enhancing Agricultural Productivity in the Yungas through Agricultural Youth Entrepreneurship

Without increasing small-scale agricultural productivity, the prospects of decreasing poverty and encouraging rural development in Bolivia will remain dim. There is very little scientific literature about the role entrepreneurship can play for enhancing agricultural productivity. Exploring this link in the Bolivian context is highly relevant due to the generally high occurrence of self employment,

DE GLOBALA MATPRISKRAVALLERNA 2007-2008 - En granskning av den globala liberala freden

Mellan 2007 och 2008 steg de internationella priserna för mat och bränsle kraftigt och det pratades i medierna och i FN om en global matkris odlad av spekulation och protektionism. Det sägs att 74 låginkomstländer och 71 medelinkomstländer drabbades av priserna som vissa månader till och med fördubblades. I de mest utsatta länderna uppstod det i flera fall våldsamma protester. Denna uppsats und

Hur ska utveckling skapas? En kvalitativ idéanalys av Sidas samarbetsstrategier för fattigdomsbekämpning

In this essay the purpose is to see which ideas about development that are framed by Sida in the swedish development discourse. The method used for the study is an idea analysis. By creating two ideal types, a dominant and a critical perspective the aim is to see if any of the perspectives are more occuring in the swedish development discourse. The study focuses on development as poverty reduction