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Förevarande uppsats genomför en komparativ analys av den svenska och norska regleringen av beskattningen av aktiva delägare i mindre aktiebolag. I Sverige utgör de så kallade ”3:12-reglerna” ett särskilt regelverk, med syfte att motverka inkomstomvandling från arbetsinkomst till lägre beskattad kapitalinkomst samt att upprätthålla skatteneutralitet mellan olika inkomstslag. Reglerna särskiljer melThis essay undertakes a comparative analysis of the Swedish and Norwegian regulatory frameworks governing the taxation of active shareholders in small private limited liability companies. In Sweden, the so called ”3:12 rules” constitute a specialized regime intended to prevent the conversion of labor income into lower taxed capital income and to uphold the principle of tax neutrality between diffe

In one of the most fragile regions in the world, the European Union (EU) has increased its attempts to bring peace by exporting its own vision of stability. This study examines how the EU has managed the relationship between development and security in the Sahel region through its Regional Action Plans (RAPs) from 2011, 2015, and 2021. Through the application of Mark Duffield's (2014) theory,

This thesis explores how women’s homelessness is framed in policy documents from England (2022) and the United Nations (2023), using Social Determinants of Health (SDH) and feminist policy analysis as interpretive lenses. Through a comparative document analysis and application of Bacchi’s What’ s the Problem Represented to Be? (WPR) approach, the research identifies key similarities and difference

This thesis is a historical case study of the development of Cybernetics in the Soviet Union. Cybernetics was initially opposed by the Soviet scientific establishment but would later come to flourish in the Soviet Union where it followed a specific development trajectory. The legitimisation and development of Soviet Cybernetics has been examined through the combined application of the multiple str

The Swedish arms export legislation was tightened in 2018, with a particular focus on imposing stricter requirements on recipient countries to demonstrate respect for human rights and democracy. Despite this, annual reports from the Swedish Inspectorate of Strategic Products (ISP) show that Sweden continues to export military equipment to countries that do not meet the new legal standards. While a

As political polarization in the United States has intensified in recent decades, scholars have increasingly turned their attention to the role of the media in shaping democratic trust and public discourse. This report aims to compare two periods of a highly polarized American political climate to examine the contributing factors for the high degree of affective polarization that can be observed t

Uppsatsens syfte är att undersöka om utreseförbudet i 31 a § Lag (1990:52) med särskilda bestämmelser om vård av unga (LVU) uppfyller sin skyddsfunktion. Undersökningen görs främst med stöd i förarbeten, rapporter om ämnet från Jämställdhetsmyndigheten och med avgöranden från olika förvaltnings- och kammarrätter utifrån en rättsdogmatisk och kritisk rättsdogmatisk metod. Uppsatsen redogör för denThe thesis examines if the travel ban found in section 31 a of The Care of Young Persons (Special Provisions) Act (1990:52) (LVU in Swedish) fulfils its protective function. The thesis relies mainly on legislative history, reports from the Swedish Gender Equality Agency and decisions made by administrative courts and administrative courts of appeal. The research question is answered using a legal

Wildlife globally is under threat, especially in sub-saharan Africa, with poaching as a major factor. The animals are a part of a biological ecosystem and also a key for tourism and hence the economies of many African countries. To help preserve wildlife and prevent poaching, technologies such as AI cameras and dashboards offer a crucial tool. The technologies need to be purchased and distributed,

This essay explores the critiques of modernity from posthuman and Indigenous perspectives, exploring their convergences and divergences. It argues that both frameworks challenge the anthropocentric and dualistic paradigms that have historically governed Western thought. Posthumanism encourages ontological humility by recognizing the non-dual nature of existence and more-than-human agency, while In

The interwar period constitutes a formative period in the history of European labour movements. This study examines why the Swedish labour movement, unlike several of its European counterparts, developed during the interwar period from a weak labour movement with competing centers of power to a strong and more unified social democratized movement. In short: The path to social democratic hegemony,

In recent decades, internal and external circumstances have increased the pressure on European states and the United States to act in response to such circumstances. The return of war on the European continent, shifting trade relations, climate change and its devasting effects on society and an aging population are all putting pressure on public finances. The aim of this study is to investigate th

Union to Union is a Swedish organisation that works with development aid in order to strengthen labour rights through international development cooperation with trade unions across the world, by working with development projects in countries where trade unions are weak. Even though trade union cooperation has existed for many decades, this type of development work is unusual between trade unions,

This study focuses on the national system for knowledge-driven management within Swedish healthcare. The study combines theories of governance and implementation with the aim of both analyze the system of knowledge-driven management descriptively, and how it is implemented by local actors. By using text analysis and interviews, the main finding is the complex reality of the system, involving actor

Uppsatsen undersöker rättighetsskyddet för samerna som ursprungsbefolkning och rennäringen i den gröna omställningen. Fokus ligger på hur skyddet tillvaratas när riksintresset rennäring ställs mot riksintresset energiproduktion i tillståndsprocesser för vindkraftverk. En rättsdogmatisk och kritisk rättsdogmatisk metod används. Undersökningen är relevant eftersom Sverige fått återkommande kritik, bThe essay examines the protection of the rights of the Sámi as an Indigenous people, and of reindeer herding, in the context of the green transition. It focuses on how these rights are safeguarded when the national interest in reindeer husbandry comes into conflict with the national interest in energy production. Specifically, during the permit process for wind power development. A legal dogmatic

Denna uppsats utreder regleringen kring och i vilken utsträckning det finns möjlighet att ta hänsyn till effektivitetsvinster enligt EU:s koncentrationsförordning och sätter detta i relation till EU-kommissionens strategi att skapa fler globalt konkurrenskraftiga företag, s.k. European champions. I uppsatsen diskuteras gällande rätt i stort, vilket innefattar EU:s koncentrationsförordning, EU-kommThis essay analyzes the regulation of efficiency gains in the EU merger control regime and its compatibility with the European Commission's strategy and ambition to create more globally competitive European firms, also known as European champions. I examine the current legislation, including the Council Regulation No 139/2004, the Horizontal Merger Guidelines issued by the European Commission

This thesis aims to contribute to previous research on the global anti-gender movement by examining the narratives deployed by the organizations CitizenGo and International Organization for the Family, and by analyzing the worldview of the anti-gender movement through the lens of cultural backlash theory. Furthermore, the theoretical framework deployed to understand the narratives will have its ro

This thesis explores the geopolitical consequences of Western foreign aid withdrawal, with a focus on how it affects the foreign policy behavior of aid-recipient states. This thesis investigates the following central research question: How has the withdrawal of foreign aid affected the geopolitical realignment of recipient countries, and to what extent has it impacted their voting behavior in inte

Denna uppsats undersöker hur reformen "snabbare lagföring" förhåller sig till rätten till rättvis rättegång enligt artikel 6 i Europakonventionen om skydd för de mänskliga rättigheterna. Studien fokuserar särskilt på de två nya instituten tillgänglighetsdelgivning och förhandsgodkända strafförelägganden och analyserar hur dessa påverkar balansen mellan effektivitet i brottmålsprocessen oThis thesis examines how the Swedish criminal justice reform “Faster Prosecution” aligns with the right to a fair trial under Article 6 of the European Convention on Human Rights. The study specifically focuses on two new legal institutes: notification service availability of documents and pre-approved penalty order approvals, analyzing how these affect the balance between efficiency in criminal p

Uppsatsen analyserar den nya förverkandeformen självständigt förverkande i 36 kap 5 § brottsbalken och dess förenlighet med det grundlagsskyddade egendomsskyddet i regeringsformen (RF) och i den europeiska konventionen om skydd för de mänskliga rättigheterna (Europakonventionen). Självständigt förverkande infördes i svensk rätt den 8 november 2024, och innebär kortfat-tat att staten kan förverka eThis essay analyses the new form of forfeiture - independent forfeiture – as introduced in Chapter 36, Section 5 of the Swedish Penal Code, and examines its compatibility with the constitutionally protected right to property under the Swedish Instrument of Government and the European Convention on Human Rights. Independent forfeiture was introduced into Swedish law on Novem-ber 8, 2024, and in bri

This thesis investigates the guiding principles underpinning the Swedish parliament's narrative during the energy crisis, with a particular focus on how these align with established universal principles of the Swedish welfare state and the moral framework of deservingness. The study draws on the Swedish welfare state with the use of critical discourse analysis, as well the dimensions of deserv