Syftet med denna uppsats är att analysera vissa skattefria och vissa skattepliktiga förmåner som utgått inom ramen för en näringsverksamhet. Undersökningen omfattar både förmåner i fåmansaktiebolag och i enskild näringsverksamhet. En frågeställning behandlar om de aktuella förmånerna beskattas likadant inom de två företagsformerna, och i förlängningen om förmånsbeskattningssystemet är neutralt utfThe purpose of this paper is to analyse certain non-taxable and certain taxable benefits provided within the confines of a business. The survey examines fringe benefits both within close companies and sole economic activities. One question deals with whether the benefits at hand are taxed equally in the two forms of enterprise, and by extension if neutrality prevails within the tax system of fring

Sexual violence is a frequent problem in armed conflict. For twenty years, multiple measure have been adopted to stop this conduct but it is showing very little result. At the same time, there is a lively debate on several areas concerning sexual violence in armed conflict. This thesis analyses two of these areas of debate in order to find what the Community of States is doing wrong. Before enter

Inevitably, interpreting treaties potentially involve contentious results when the opinions of parties differ. The Convention on the Rights of the Child is no exception. What to include during the process of interpreting the Convention could therefore be controversial. Thus, the legal significance of the interpretative output of the Committee on the Rights of the Child, as understood through princ

The province of Scania differs a lot from the rest of Sweden, in that sense that a large part consists of very high yielding farmland. Official statistic tells that the three highest yielding categories of farmland are all located in Scania. Unfortunately for Scanias farmland, it´s under threat from being developed in to housing areas. The paper deals with the planning conflict where the municipa

Konkurrensbegränsande avtal är förbjudna under Europeiska Unionens konkurrensrättsliga regleringar. Art. 101 i EUF-fördraget förbjuder alla avtal vars syfte är att begränsa konkurrensen inom den inre marknaden. Flygbolagsindustrin är kännetecknad av en stor mängd samarbetsavtal mellan flygbolag, där särskilda avtal innebär integrerade samarbeten. Det huvudsakliga syftet med dessa avtal är att begrCompetition law within the European Union prohibits any agreements that restrict competition. When an agreement has as its object to eliminate competition such an agreement will be considered as an infringement of Art. 101 TFEU. The airline industry consists of various cooperation agreements between airlines, some of these agreements create highly integrated joint ventures and the main object of a

I enlighet med bestämmelserna i lagen om genetisk integritet m.m. är surrogatmoderskap inte tillåtet inom svensk hälso- och sjukvård. Vissa ofrivilligt barnlösa som saknar möjlighet till behandling med assisterad befruktning i Sverige, söker sig därför utomlands för att genomgå surrogatarrangemang. Svårigheter kan uppstå när de tilltänkta föräldrarna vill ta hem barnet till Sverige. Eftersom surroAccordning to the provisions of the Genetic Integrity Act, surrogacy is not permitted in the Swedish health care system. Thus some individuals who suffer from involuntary childlessness cannot be offered treatment of assisted reproduction in Sweden. Some of them travel abroad to undergo surrogate arrangements. When the prospective parents wish to bring their child home difficulties arise. Due to th

By using the variables politics of scale, politics of position and politics of place, the dispute concerning the hydropower plant Rogun between the upstream country of Tajikistan and the downstream country of Uzbekistan can be explained from three spatial angels. The Rogun dates back to the Soviet era and under recent times the relations between Tajikistan and Uzbekistan have become tense since Ro

The growth in Scania is expected to increase by developing Scania’s polycentric structure and create regional expansion. This regional expansion will be developed partly by investments in infrastructure, which are expected to generate better accessibility. The aim of this essay is to investigate a specific train investment in north-eastern Scania, Pågatåg Nordost, and its impacts on development an

A common issue of applications of international protection is the lack of physical evidence to substantiate the applicant’s claim. This issue is even more prevalent in cases concerning LGBTQ+ refugees since the requirement to prove ones membership to a particular social group is generally a request to substantiate the unverifiable. Therefore, the credibility assessment becomes a very important ele

Uppsatsen kommer att redogöra för fotbollstränarens arbetsrättsliga ställning. Syftet med texten är att redogöra för hur det rättsliga skyddet ser ut inför, under och vid avslutandet av en anställning av en tränare men även att avslutningsvis se om det ibland otydliga skyddet kan rättfärdigas. Uppsatsen är därför disponerad på ett sätt som först beskriver idrottens och fotbollens normsystem och huThis thesis will describe the employment relationships of a football coach. The purpose of the thesis is to explain the labour legislation before, during and at the completion of a job for a coach, but also to conclude whether the sometimes unpredictable labour legislation is justified. The thesis is structured in a way that describes sport and football norms and how these relate to the Swedish no

Vargen som art är strikt skyddad i enlighet med EU-rättsliga direktiv. Undantag från skyddet medges endast under vissa specifika förutsättningar. Möjlighet att få prövat i domstol om dessa förutsättningar varit uppfyllda när ett licensjaktbeslut fattats saknades i svensk rätt fram till så sent som den 1 april i år (2016), eftersom det fanns ett överklagandeförbud i jaktförordningen. I stället utgjThe wolf is as a species strictly protected by directives from the EU. Exceptions from the protection are only admitted in accordance with certain specific conditions. Up until the 1st of April 2016 the Swedish Hunting Regulation contained a ban on appeals, meaning that the question of whether the conditions for licensed hunting for wolves were fulfilled or not, could not be reviewed by a court. I

The purpose of this study was to investigate the utility of the National Adult Reading Test - Swedish Version (NART-SWE; Rolstad et al., 2008) in estimating premorbid intelligence for patients with mild cognitive symptoms. Patients with cognitive complaints were recruited from three Memory Clinics in Skåne as a part of the TIDIS project. Initially, a senior neuropsychologist made an estimation of

År 2013 initierades BEPS-projektet av OECD, vilket syftar till att motverka skatteflykt och erodering av skattebaser. En av projektets åtgärdspunkter (nummer 7) har till ändamål att förändra definitionen av vad som utgör ett fast driftställe enligt OECD:s modellavtal. Den nuvarande definitionen av ett fast driftställe har varit i stort sett oförändrad sedan den infördes i modellavtalet 1963. I taThe OECD initiated the BEPS project in 2013 with the purpose of eliminating tax avoidance and profit shifting. One of the actions in the project aims to change the current definition of permanent establishments in the OECD model convention, especially concerning dependent and independent agents. The current definition of a permanent establishment has, with the exception of minor changes, been in

There are several examples of studies that cover rebel-to-party transformations, yet most only focus on the issue in the context of negotiated peace agreements. This thesis aims to apply theories of insurgency studies combined with strategic analysis of war termination in a comparative case study, to see under what circumstances voluntary rebel-to-party transformation may occur. The cases were sel

During 2015 and 2016 Sweden received more immigrants than usual and the debate on who is a citizen, and what it means to be one, grew popular. Part of the debate was about how the Swedish model and the Swedish welfare state would survive. In many cases the immigrants was seen as a threat towards institutions which play a part in the Swedish perception of what the societal contract entails.The pape

The purpose of this essay is to study the problematic relationship between Sweden and Russia and how Sweden has changed its view about Russia as a threat to the Swedish sovereignty since the end of the Cold War. For this purpose I will study and analyse governmental propositions and other military documents between the time periods of 1990 - 2015 to decipher how Sweden views Russia as a security t

Det här arbetets syfte är att ur ett genusrättsvetenskapligt perspektiv undersöka hur diskussionen om samvetsvägran vid abortvård påverkar vår syn på rätten till abort. Min utgångspunkt är att den aktuella frågan handlar om två potentiella mänskliga rättigheter som står mot varandra; rätten till abort och rätten till samvetsvägran vid abortvård. I Sverige har frågan främst aktualiserats genom den The purpose of this paper is to analyze how the discussion on the right to conscientious objection in abortion care may affect our view of the right to abortion. The study is conducted from a gender perspective and the starting point is the contradiction between two potential human rights: the right to abortion and the right to conscientious objection in abortion care. In Sweden, the issue of cons

Written essay investigates Gothenburg municipalitys´ new policy which tries to integrate unaccompanied minors in strong socio-economic neighborhoods. This essay therefore tries to answer the question of how prepared these communities are for integrating their new neighbors,- this is done by a case study of city district of Örgryte-Härlanda, which is one of many places planned for temporary accommo

For some time now “Rondellen”, a roundabout just outside Folkets Park in Malmö, has been a place where drug transactions are taking place out in the open street. Buyers know that sellers will be there for a quick and easy transaction in a central part of Malmö. But why are the transactions taking place just there? A lot of people are passing by who can watch them trade or the police can come aroun

The regional planning office of Stockholm has pointed out eight core suburbs for the transition of suburbs into urban centers. The suburb of Täby is one of these. The transition implies changes on the fundamental components of place, the physical setting, its activities and meanings. The changes will affect citizens who spend their everyday life in Täby. Therefore, the essay has its starting point