Problematiken kring räntesnurror uppmärksammades första gången på 1990-talet i det så kallade Mobil-Oilfallet. Vid denna tid var begreppet räntesnurror ännu inte myntat och Skatteverket hade inte insett att skatteplaneringsförfarandet kunde komma att årligen undandra staten flera miljarder kronor i skattepengar. Problemet låg i den obegränsade ränteavdragsrätten i 16 kap. 1 § IL som gjorde att konThe problem of interest turbines (Swedish: räntesnurror) was first recognized in the 1990s in the so-called Mobile Oil case. At this time, the concept of interest turbines was not yet coined and the Swedish Tax Authority had not realized that this kind of tax planning procedure could cost the state several billion crowns in tax money. The problem consisted in the unlimited interest deduction in ch

Denna rättsvetenskapliga uppsats avhandlar utvidgat förverkande enligt Brottsbalken 36:1 b. Institutet gör det möjligt att förverka egendom från brottslig verksamhet då ett förverkandeutlösande brott begåtts, under förutsättning att brottet typiskt sett är ägnat att ge utbyte. Åklagaren behöver inte knyta egendomen till ett specifikt brott utan egendomen kan förverkas om det är klart mera sannolik

I denna uppsats undersöks det svenska laglottssystemet. Bland annat undersöks vilka intressen som motiverar utformningen av det svenska laglottsinstitutet samt vilka intressen som talar för och emot att behålla laglotten. Störst fokus ligger på bröstarvingars rätt att ärva men även andra intressen som har betydelse för laglottens berättigande berörs. En variant av dagens laglottsystem har funnitsThis essay examines the statutory share of inheritance in the Swedish inheritance system. In Sweden, the statutory share of inheritance means that a deceased person are forced by law to leave half of his or hers property to his or hers direct heirs (children, children’s children etcetera). The interests that legitimate the statutory share of inheritance are being examined and compared to the inter

This thesis is a case study with the purpose to add to the discussion of the conceptualisation of Hezbollah. Motivated by the blacklisting of Hezbollah as a terrorist organization by the European Union and the United States Neumanns theory regarding ‘old and new terrorism’ is applied. The three variables that are the cornerstones of Neumanns theory are following; aims, method and structure. In the

Author: Linn Billsten Palmberg, Annie Steffert Title: “Plockar man bort en, lägger sig de andra” – En studie om beteendesmitta på låsbar institution Supervisor: Jonas Ringström Assessor: Lars Harrysson Every year, around 1300 children and young people are placed in one of SiS special youth institutions in Sweden because of drug addiction, criminality and destructive behavior. These institutions h

Diagnosis of first paroxysmal events at the children’s ER at a Swedish Regional hospital – including a one year follow up Background First epileptic seizures can be difficult to diagnose properly as there are many differential diagnoses including provoked seizures, febrile seizures, syncope, breath holding spells and psychogenic seizures. Many articles highlight the importance of a diligent medi

Five main components of political risk were extracted from the International Country Risk Guide (ICRG) Rating model, this paper researches the elements: Government Stability, Socioeconomic Conditions, Investment Profile, Internal Conflict and External Conflict. We have chosen four countries to examine: the United Kingdom, Mexico, China and Iran from different economic worlds. We would like to inve

Abstract Title: Victims or perpetrators – a qualitative study on professional social worker’s perception of young men’s situation in an honour context. This qualitative study is based on seven semi-structured interviews with professionals who encounter honour related issues in their work. The focus of the interviews and this study is the young men and their situation. Our intention was to see ho

Repatriation has been proclaimed as the important right of an individual to go back home and returnees are often seen as substantial force for development and reconstruction of their home countries. It is assumed that once the reasons that force people to flee are eliminated, people will want to return back. There is a separate repatriation program in Sweden that aims to support those who decide t

We chose to write this essay on how the social services were illustrated and how it was reviewed in the media after the two cases in the municipality of Mark and Sandviken. These cases were brought to attention by Uppdrag granskning, the Swedish TV program, in two different coverages. Moreover, we have emanating from articles, blogs, and chat room conversations and gathered what people have writte

Den här uppsatsen har som syfte att klarlägga vad bestämmelsen om synnerligen ömmande omständigheter inom den svenska migrationsrätten innebär och hur tillämpningen av den ser ut i praktiken samt hur denna praktiska tillämpning påverkas av förarbeten och praxis. Syftet har även varit att försöka klargöra om det finns en skillnad i tillämpningen mellan barn och vuxna. Bestämmelsen om synnerligen ömThis dissertation aims to clarify the regulation concerning particularly distressing circumstances in Swedish migration law and how the enforcement of this regulation works in practice and in which way propositions and superior court decisions has an effect on the practical application. The purpose has also been to clarify what distinction there are between children and adults within the Swedish m

This single-case study deals with the process surrounding the potential extension of the EU-Moroccan Fisheries Partnership Agreement in 2011. The purpose is to trace and to explain what arguments that have been wielded by the three involved institutions (the Commission, the Council and the Parliament) and why. For this purpose two logics of political action, the logic of consequentiality and appro

In this thesis the relationship between socioeconomic equality and democratic consolidation is evaluated through a case study of Bolivia. The country is one of the poorest in the Latin American region and has suffered a large degree of socioeconomic inequality. The country ended the transition to democracy in 1985 and has since then met challenges in consolidating the democracy and create stable p

The aim of the study was to study people with the experience of being overweight from a phenomenological perspective. The two main focuses where: How does the informants experience their body in their everyday life regarding the body, food and eating, working out, health and resistance from a phenomenological perspective? How do the informants experience their body in interaction to others and the

Diskussionen om vården har varit het de senaste åren. Klagomålen och trycket på framförallt primärvården har ökat. Antalet dagar en person får vänta på tid för att komma till vårdcentral, för att sedan vänta ännu längre efter remiss till specialist, och ytterligare en gång för att komma till operation eller till annan ytterligare vårdgivare har ökat till att bli månader per besök. Politikerna har Discussion about public health care has been in focus the last years , the complaints and pressure on primary health care has increased. The number of days a person has to wait for appointment at a public medical center, and then wait even longer for a referral to a specialist, and further on time to access to an operation or to another additional health care providers, has increased to be months

Uppsatsens syfte är att undersöka om det är möjligt att med en viss handelsstrategi kunna möjliggöra sig en avkastning som är högre än index. Uppsatsen avhandlar tio slumpvis valda aktiers prisutveckling under perioden 1/1-2007 – 31/12-2011 och undersöker veckodagsskillnader i prissättningen. Två tillvägagångssätt har används och det första tillvägagångssättet har använts för att se om det finns e

The word YOMI combines the words YOga and MIndfulness. By using Western psychological knowledge, bridging it together with ancient Eastern wisdom, the primary purpose of this randomized controlled study is to measure the effects of the five-week YOMI program on perceived stress and worry, and levels of different facets of mindfulness, on a non-clinical population. The YOMI program consists of 10 d

The focus of this thesis is the issues regarding the administration of licensed academic resources in resarch libraries and the role of the research library when trading with these resources. It is explored what possibilities and dangers that comes with the ways that libraries handle academic resources, ways that are closely linked to the market criteria in which external commercial actors in diff

This master's thesis examines the use of blogs at public libraries to mediate music. With a methodological framework based on genre theory, developed by Sara Kjellberg, seven music blogs run by seven separate Swedish public libraries are studied in detail, within the context of Library 2.0 and Web 2.0. The questions that the study is set to answer are: "How do public libraries use digital

Endabarn, äldstabarn, mellanbarn och yngstabarns stereotypa syskonroller och hur dessa påverkar individen är välkända. Men i vilken utsträckning påverkar dessa oss egentligen? Denna studie undersökte huruvida nivån av självkänsla varierar beroende på placeringen i syskonskaran. Studien undersökte också skillnader mellan endabarn och ungdomar med syskon, samt åldersskillnader. I studien besvarade 4