Den svenska jurisdiktionen begränsas av ett krav på dubbel straffbarhet. Detta generella krav infördes år 1972 och hade samband med 1970 års Europeiska brottmålskonvention. I brottsbalken(BrB) 2 kap 2 § 2 stycket står det explicit att en gärnings som begåtts utomlands inte kan dömas enligt svensk rätt om gärningen är fri från ansvar enligt lagen på gärningsorten eller om den begåtts inom ett områdThe Swedish jurisdiction is limited by a requirement of double criminality. This general requirement was introduced in 1972 and was associated with the 1970 European Criminal Convention. The Swedish Criminal Code, chapter 2 2§ second paragraph, it states explicitly that a criminal action committed abroad can not be convicted under Swedish law if the act is free from liability under the law on the

Ett skatteavtals huvudobjektiv är att förhindra juridisk dubbelbeskattning för att främja den globala ekonomin. Detta har under en längre tid ansetts innebära stora möjligheter för skattesubjekt att minska, eller totalt undgå, skattebelastning. Sådana förfaranden medför skadliga effekter på den fiskala miljön och den globala ekonomin i stort. Den inneboende slitningen mellan å ena sida främjandet The main objective of a tax treaty is the avoidance of juridical double taxation in order to further the development of the global economy. Tax treaties has, however, for a long time been known to function as a vehicle for taxpayers to reduce or all together avoid taxation. Such arrangements or schemes cause adverse effects to the fiscal environment and the global economy at large. The inherent di

En konkurrensklausul är en avtalsbestämmelse, en negativ förpliktelse, vilken syftar till att hindra att arbetstagaren i egen eller annans regi konkurrerar med tidigare arbetsgivare. Syftet att begränsa arbetstagarens fria rörlighet på arbetsmarknaden grundar sig i att arbetsgivaren har ett intresse av att hemlighålla företagsspecifik kunskap. Då de anställda oftast utgör en del av den företagsspeA competition clause is a contractual provision, an obligation that states prohibition to compete with the previous employer. The purpose of the restriction of the mobility for employees on the labour market is based upon the employer’s interest in concealing certain know-how. Since the employees most often are a part of the know-how, they become valuable human capital whose knowledge the employer

The purpose of this thesis is to investigate Morocco’s sovereignty over Western Sahara from a Human Security perspective based on the concept that the state’s primary responsibility is the protection of its people and that this obligation is inherent in the states claim to sovereignty, as presented by the R2P theory. The study also explores how far the analysis should stretch when applying Owen’s

Ett hybridinstrument utgör en finansieringsmetod med villkor bestående av såväl ägande- som skuldegenskaper. Gällande rätt inom associationsrätten, redovisningsrätten och skatterätten har studerats i syfte att undersöka hur användning av dessa i kapitalanskaffningssyfte kan komma att inverka på emitterande bolags ekonomiska situation. Informationen beträffande gällande rätt har använts för att koA method of financing containing characteristics of equity as well as debt falls under the classification of a hybrid instrument. Legislation regarding company law, accounting law and tax law has been studied in order to examine how these, in a funding purpose, impact the financial situation of the issuing company. The acquired knowledge of the legal situation has been used to establish inequalit

The purpose of this essay is to use feminist institutional theory to examine how the social construction of military gender roles is expressed in a military institution. My object of study is the Israeli military given their compulsory military service that intends to include both men and women. The theoretical framework this essay intends to examine are based on previous research from feminist th

This essay examines how it was possible for the Swedish Government to decide upon expanding its military operations in Vidsel, in order to let the land to foreign military forces. The decision is controversial because the land traditionally belongs to the Sami people, and is mainly used for their reindeer herding. The decision was made without any consultation with the Sami Parliament, which aims

This thesis examines how the European Commission depoliticises TTIP, the free trade agreement currently negotiated by EU and the US government and what the consequences are. Taking on a discourse theoretical perspective on power, inspired by Chantal Mouffe and Ernesto Laclau, where language plays a central part, this thesis regards depoliticisation as a discursive phenomenon. As language according

The essay discusses the different responses to constitution changes during the summer/fall 2015, allowing a new term limit for the presidents in Rwanda and Burundi. By using theory on dominant party systems the text tries to explain this has resulted in a lost dominance in Burundi, while the RPF-dominance in Rwanda has prevailed. The essay is based on the logic of method of difference and uses pro

This thesis explores the relationship between public policy and democratic values by analysing the 2011 Swedish upper secondary school reform from an equality perspective. It asks what ideas are present in the policy proposal and in what way these ideas have an impact on individuals and society. The questions are answered through integrating two analytical tools: the ”What’s the problem represente

The public administration is alleged to be facing major changes. To deal with this, different types of management models derived from the private sector and the New Public Management are implemented. Economic values such as rationality, efficiency and productivity are prioritized at the expense of democratic values such as people power, constitutionalism and public ethics. The government is expect

Sveriges riksdag och regering har under de senaste decennierna kommit att engagera sig allt mer i arbetet för att stävja skatteflyktens utbredning. I arbetet har inte minst olika lagtekniska lösningar utvecklats och implementerats i syfte att förhindra multinationella företags möjligheter att genom skatteplanering urholka den nationella skattebasen. Förfaranden där koncerninterna lån upptogs med aDuring the last decades the Swedish parliament and government have become increasingly engaged in their efforts to prevent the spread of tax avoidance. This includes a development of different technical legal tools implemented with the purpose to minimise the possibilities for multinational corporations to hollow the national tax base through certain forms of tax planning. Procedures comprising of

This thesis addresses the question if the notion of good democratic representation, as developed by Suzanne Dovi (2007), can be applied in concert with institutional arrangements that are characteristic to representative government where political parties play a crucial role in defining the democratic system. One key feature is argued to be the normative principle of representatives as spokesperso

This essay analyses the ideas of the second amendment of the U. S. Constitution, giving the right to the people to keep and bear arms, and its compatibility with the monopoly of violence, hence also sovereignty. As an introduction to the subject the essay attempts to briefly explain the historical background, interpretations and original purpose of the amendment and to analyse the concept of sover

With a rapid growing number of refugees in the world, extended knowledge concerning the causes of refugee militarization, the situation where refugees become involved in militaristic activities, is of high importance. As previously seen, for example in Kenya, Burma and Syria, refugee militarization often contributes to the spreading and escalation of military conflicts and can add to its protracte

This paper examines the Swedish right-wing party Christian Democrats' (Kristdemokraterna) view on privacy, as expressed in the well known and vibrant FRA-debate. FRA stands for The National Defence Radio Establishment and the debate flourished in 2008-2009, when a new law on the introduction of signals intelligence (SIGINT) was presented by the government in the Swedish parliament. This forced

In 1998 Richard Rosecrace wrote that there was no attempts to balance against the growing power of the European Union. Today the statement by Rosecrance has been falsified by a balancing behaviour by the Russian Federation and CIS member states. In this thesis I search for the trigger to this change in behaviour. The thesis builds a theoretical framework based on neorealist theory and balance of p

In the summer of 2015, the Swedish parliamentary committee KEX published their final report on how to sharpen the control of Swedish arms sales to non-democratic states. A year earlier, Sweden’s Minister for foreign affairs Margot Wallstrom announced the newly appointed government’s decision to formulate a feminist foreign policy. The aim of this thesis is to examine whether proposed policies are

In this paper I examine the reasons on why some poor countries seem to achieve economic growth, while some others do not. Can we decide which country that will succeed beforehand, or is it simply a matter of policy? I take my starting point in the economist Jeffrey D. Sachs framework on why nations are failing in achieving economic growth, and apply those classifications on the comparative case of

The aim of this study is to examine the political and cultural situation of the Russian speaking minority, who remained in the Baltic states after the fall of the Soviet Union. This essay is based on previous research and theories regardning the Diaspora politics in order to understand the underlying reasons for the political dissatifaction of the Diaspora. The research findings show deficiencies