This is an ethnographic study of a Swedish Fountain House and the members and counselors who curate the culture and community within the specific field of this Fountain House (F.H). To provide an analysis of individuals who have dealt with or are dealing with mental health and illness coming together within a rehabilitation organization, a focus on subjectivity and intersubjectivity is expound

Beyond Westphalia Human rights are often framed within a territorial perspective. The phrase can easily conjure up images of citizens struggling for their rights with their own governments rather than with distant foreign governments. The idea of human rights gained prominence in the wake of the establishment of a Westphalian world order of 1648, with territorially distinct States exercising sover

Based on the perspective of frontline staff who work closely with adults with intellectual disabilities (ID) in group homes in Sweden, this article explores ethical dilemmas that arise when daily tasks intersect with efforts to achieve the disability policy goal of self-determination and the nature of close work relationships. Using the successive focus group interview method, the study highlights

In this chapter we propose a novel ethical approach to city branding based on a relational understanding of vulnerability. We rethink the prevailing ethics of competition and competitiveness in the field by demonstrating its limitations for contributing positively to urban sustainable development. An ethics of vulnerability approach is outlined based on principles of performativity, interdependenc

Uppsatsen syftar till att granska fri- och rättighetskommitténs syfte och ända mål med lagförslaget i betänkandet SOU 2025 Några frågor om grundläg gande fri- och rättigheter, samt vilka konsekvenser som det eventuellt kan medföra. Lagförslaget innebär en grundlagsändring av 2 kap. 7 § Regerings formen som stadgar en absolut rätt att som svensk medborgare inte landsför visas samt att inte fråntasThe purpose of this thesis is to examine the objectives and aims of the Com mittee in its legislative proposal presented in the Report SOU 2025:2 Some Issues Concerning Fundamental Rights and Freedoms, as well as the potential consequences that may accure from the proposal. The proposal entails a con stitutional amendment to Chapter 2, Paragraph 7 of the Instrument of Gov ernment, which establis

Den 14 juli 2023 inledde EU-kommissionen ett överträdelseärende mot Sverige och framhöll att de svenska reglerna för preliminärbeskattning strider mot friheten att tillhandahålla tjänster. De omtvistade reglerna trädde i kraft 2021 och innebar att ett tidigare undantag från skyldigheten att göra skatteavdrag för ersättningar till utländska tjänsteleverantörer utan ett fast driftställe i Sverige slOn 14 July 2023, the European Commission initiated infringement proceedings against Sweden, arguing that the Swedish rules on preliminary taxation are incompatible with the freedom to provide services. The disputed rules, which entered into force in 2021, abolished a previous exemption from the obligation to withhold tax on payments to foreign service providers without a permanent establishment in

I Sverige kan en person vara obegränsat eller begränsat skattskyldig. Skatt-skyldigheten regleras i Inkomstskattelag (1999:1229) och avgör vilka in-komster som ska beskattas i Sverige. Av 3 kap. 8 § IL följer att en person som är obegränsat skattskyldig i Sverige ska betala skatt här för alla sina inkomster, oavsett om dessa härrör från Sverige eller utlandet. En person som är begränsat skattskyldIn Sweden, an individual may be subject to either unlimited or limited tax liability. Tax liability is governed by the Income Tax Act (1999:1229), which determines which types of income are taxable in Sweden. According to Chapter 3, Section 8 of the Income Tax Act, a person with unlimited tax liability in Sweden is liable to pay tax on all income, regardless of whether it originates in Sweden or a

År 2022 genomfördes en omfattande reform av den svenska arbetsrätten, med fokus på bland annat att modernisera lag (1982:80) om anställningsskydd (LAS). Reformen utgick från januariavtalet 2019 där regeringen åtog sig att lägga fram lagstiftningsförslag som stämde överens med en eventuell partsöverenskommelse framtagen av arbetsmarknadens parter vilket resulterade i ett nytt Huvudavtal som blev grIn 2022, a major reform of Swedish labour law was implemented, with one of its key objectives being the modernisation of the Employment Protection Act (LAS). The reform originated from the 2019 January Agreement and granted certain labour market organisations an active and norm-setting role in the drafting of legislative proposals. The government committed to presenting legislative initiatives in

Syftet med den här uppsatsen är att utvärdera förslagen gällande beskattning av den digitala ekonomin genom införandet av en betydande ekonomisk närvaro (SEP), betydande digital närvaro (SDP) eller införandet av en källskatt. För att på ett grundligt sätt förstå utmaningarna med beskattning av den digitala ekonomin använder jag det svensk-brittiska skatteavtalet för att ge ett konkret exempel på hThe purpose of this thesis is to examine the proposals to tax the digital econ-omy by introducing a significant economic presence (SEP), significant digital presence (SDP) or a withholding tax. To fully understand the challenges of taxing the digital economy, I use the Sweden-UK tax treaty to provide a concrete example of how digital business is handled in practice. The tax treaty is used as a too

I november 2024 trädde den reformerade förverkandelagstiftningen i kraft genom SFS 2024:783. Reformen resulterade bland annat i att en ny förverkandeform infördes, självständigt förverkande i 36 kap. 5 § BrB. Syftet med lagstiftningen var att ge brottsbekämpande myndigheter effektiva verktyg i arbetet med vinningsneutralisering av brottsvinster. Av bestämmelsen följer att egendom ska förverkas närIn November 2024, the reformed forfeiture legislation entered into force through SFS 2024:783. The reform introduced a novel form of forfeiture, independent forfeiture, under Chapter 36, Section 5 of the Swedish Penal Code. The legislative intent was to provide law enforcement authorities with more effective tools for neutralizing the profits of criminal activity. According to the provision, prope

This thesis analyzes the legal challenges of inheritances within Colombia’s tax treaty network, specifically addressing the asymmetrical tax coverage that arises when Colombia applies Double Taxation Conventions on Income and Capital to cross-border inheritances. The core research question is whether inheritance taxes can be covered by the OECD Model Tax Convention on Income and Capital, as interp

Under sommaren 2022 beslutade regeringen att tillsätta en utredning i syfte att reformera vissa delar av straffrätten. Reformerna avsåg att förebygga återfall i brott, höja nivån av samhällsskyddet samt skärpa restriktionerna för lagöverträdare som misskött sig. Ett av utredningens mest centrala inslag var förslaget om ett säkerhetsstraff – en ny typ av påföljd med preventiv karaktär. SäkerhetsstrDuring the summer of 2022, the Swedish government decided to initiate an inquiry with the aim of reforming certain aspects of criminal law. The proposed reforms sought to prevent recidivism, enhance public safety, and impose stricter measures on offenders who fail to comply with the conditions of their sentence. One of the inquiry’s most central elements was the proposal for a security sentence (“

On July 19, 2024, the International Court of Justice (ICJ) published its Advisory Opinion on the legal consequences arising from the policies and practices of Israel in the occupied Palestinian Territory, including East Jerusalem. The Advisory Opinion received much attention as the Court devoted a full section to the obligations of third states and international organizations, arising from Israel’

Genom en komparativ analys mellan Danmark, Norge och Finland klargör denna uppsats för hur användningen av anonyma vittnen i Sverige påverkar den tilltalades rätt till ett effektivt försvar i brottmål. Den organiserade brottsligheten har medfört att vittnen inte vågar medverka i rättsprocessen på grund av deras rädsla för att bli utsatt för repressalier från den man vittnar mot. I syfte att effektThe aim of this essay is to clarify the implications of using anonymous witnesses in Sweden on the accused’s right to an effective defense in criminal proceedings, through a comparative analysis between Denmark, Norway and Finland. Due to the increasing problems of organized crimes, the witnesses are unwilling to participate in the judicial process as their fear of facing repris-als from the perso

The long, dark winters of the Nordic region pose unique challenges for children with autism, whose heightened sensory sensitivities often make conventional home lighting a barrier to restful sleep and daily stability. This thesis explores the transformative potential of smart, energy-efficient lighting systems designed to mimic the gentle transitions of dawn and dusk within real-world family home

Att mäta framgång i byggprojekt idag kan vara svårt. Dels att hitta en samsyn på vad framgång är dels hur man ska mäta framgång. Genom den forskning som finns inom området kan man konstatera att det är äldre metoder som används än idag för att mäta framgång. Dessa metoder har även modifierats med tiden och bildat nya metoder. De vanligaste områdena att mäta för att förstå framgång i forskning är tMeasuring success in construction projects today can be difficult—partly due to the lack of consensus on what success is, and partly due to the challenge of how to measure it. Existing research shows that older methods are still used to measure success, though many of these have been modified over time and evolved into new approaches. The most common aspects evaluated in research when measuring su

Background: To raise a child with disability might present challenges and affect the functioning of the family unit. In this study, the risk of divorce for parents of children with spina bifida and the probability of having additional children were analysed. Methods: Longitudinal, matched case-control, data between 2004 and 2014 from multiple linked Swedish Population Registers were analysed using

OBJECTIVES: To reach agreement among experts on visual assessments of postural orientation errors (POEs) during the single-leg squat (SLS), and to use expert agreement assessments as ground truth for machine learning (ML) models to evaluate their ability to classify POEs.DESIGN: Methodological study with mixed-methods design.METHODS: POEs of the lower extremity and trunk were assessed from videos

When every individual’s right to self-determination is viewed against ethical considerations and wishes to protect people from harm, professionals face challenges in their work with patients living with dementia. This study aimed to illustrate health social workers’ approach to legislation regulating self-determination and how this affects their work with patients living with dementia. To investig