Enligt den internationella armlängdsprincipen ska den internprissättning som sker i gränsöverskridande transaktioner mellan närstående företag spegla den prissättnings som skulle ha skett mellan två oberoende företag i en motsva-rande situation. Syftet med armlängdsprincipen är att förhindramultination-ella företag, i sin iver att maximera sin vinst, använder prissättningen i inter-na transaktioneAccording to the international arm's length principle, the pricing in cross-border transactions between related companies should reflect the pricing that would have occurred between two independent companies in a compa-rable situation. The purpose of the arm's length principle is to prevent multi-national companies from using pricing in internal transactions to reduce their overall tax bur

Kostnadsansvar för motpartens rättegångskostnader i domstolsprocess är normalt förekommande i processrätten, men saknas i förvaltningsprocessen. Historiskt sett betraktades kostnadsansvaret som ett skadestånd, en ordning som sedermera övergavs i merparten av processformer, dock inte i förvaltningsprocessen där synen på kostnadsansvaret som skadestånd ständigt finner sin renässans. Denna uppsats unLiability for reimbursing the other party's costs in court proceedings is a common aspect of procedural law, yet it is notably absent in administrative proceedings. Historically, such cost liability was viewed as a form of tort, a perspective that has since been largely abandoned in most types of litigation. However, this tort-based view of cost liability persists and is experiencing a constan

This study aims to identify and categorize the political engagement of artist Taylor Swift on Instagram and Twitter/X between 2018 and 2024. By doing this the objective is to determine whether Swift can be classified as a "celebrity politician 2" (CP2) according to John Street’s definition. This definition encompasses celebrities who utilize their platforms to engage politically without

Denna uppsats syftar till att undersöka om en återinförd revisionsplikt för små aktiebolag är en effektiv och proportionerlig åtgärd för att motverka att aktiebolag används för att begå brott. År 2010 avskaffades generell revisionsplikt i Sverige. En generell revisionsplikt innebär att samtliga aktiebolag är skyldiga att ha minst en revisor. I stället infördes vissa gränsvärden som stadgar när revThis thesis aims to examine whether reinstating an audit obligation for small limited companies is an effective and proportionate measure to counteract economic crime. In 2010, audit obligation for all limited companies was abolished in Sweden. Instead, certain thresholds were established that stipulate when an audit obligation arises. Today, audit is obligatory only if the company, for two consec

Sverige rankas idag allt som oftast som ett av världens mest sekulariserade länder. Vägen hit har dock inneburit en av de mest omfattande reformerna i modern tid. Genom religionsfrihetslagen år 1951 tillförsäkrades var och en rätten att fritt utöva sin religion och med anledning av detta påbörjades ett närmare 50 år långt utredningsarbete i syfte att klarlägga framtiden för samarbetet mellan stateSweden is consistently seen as being one of the most secularized countries in the world. Achieving this status, however, has required one of the most extensive reforms in modern time. With the enactment of the 1951 law for religious freedom every person was granted the right to freely express their religious beliefs, and due to this a nearly 50 year long investigation begun with the intent of clar

This essay examines the impact of postal voting on Finnish expatriates living in Sweden, focusing on their perspectives on the reform as a method to increase voter turnout. The Finnish societal structure is deeply grounded in democracy and human rights. However, voter turnout among Finns, especially those living abroad, remains low despite their rights to participate in their homeland's politi

Den här uppsatsen undersöker hur det arbetsrättsliga skyddet samt kollektiv-avtalen för professionella lagidrottare som blir gravida eller föräldrar ser ut. Uppsatsen kikar också närmare på de praktiska problem som kan uppstå i spänningen mellan idrottsjuridiken och samhällets lagar och regler. De lagid-rotter som arbetet undersökt är fotboll, ishockey, basket, handboll och inne-bandy. För att kunThis paper examines the nature of labour law regulation and collective agree-ments for professional team athletes who become pregnant or become parents. It also takes a closer look at the practical problems that can arise in the tension between sports law and society's laws and regulations. The team sports exa-mined are football, ice hockey, basketball, handball and floorball. In order to inve

Svenska samhället har på senare år drabbats hårt av organiserad brottslighet, med gängrelaterade konflikter som eskalerat och allt yngre individer som rekryteras till kriminella miljöer. Detta har lett till ett ökande gängvåld, inklusive skjutningar och sprängningar, vilket skapat oro bland allmänheten och myndigheterna. Polisen, som spelar en central roll i bekämpningen av denna brottslighet, harSwedish society has in recent years been severely affected by organized crime. Gang-related conflicts have been escalating and the recruitment to criminal environments goes further and further down the ages. As a result, this has led to an increasing amount of gang violence, including shootings and bombings, which has created a growing concern among the public and authorities. The police, who pla

As demands and expectations for public welfare increase, public actors seek alternative, innovative, and experimental solutions to address these increasingly complex issues. The regulatory sandbox is in this context recognized as an innovative, private-public collaborative experiment designed to develop legislation and its application in tandem with new technologies. However, as regulatory sa

This study aims to investigate how Moderaterna's attitude towards prostitution has changed over time. The starting point for this investigation is the Swedish Act prohibiting the purchase of sexual services. By examining the concept of policy diffusion, this study analyzes how the incentives embedded in the law, both explicitly and underlying, have contributed to the party's changing attit

Att det dödliga våldet har ökat de senaste åren är svårt att undgå. Speciellt har våldet ökat inom den kriminella miljön. Detta ställer högre krav på både de brottsbekämpande myndigheterna och lagstiftaren i att skapa nya och fler åtgärder för att bekämpa denna brottslighet. En av dessa åtgärder har varit att utöka möjligheten för bland annat polisen att använda sig av hemlig avlyssning av elektroThe fact that the deadly violence has increased in recent years is hard to circumvent. It is within the criminal environment that the deadly violence has increased particularly. This places higher demands on both the law enforcement authorities and the legislature in creating new and more measures to combat this criminal behavior. One of these measures has been to expand the possibility for the po

It is sometimes said that modern politics has lost track of ideology and vision - that personal charisma and expertise is rewarded more than firm beliefs and connections with an organised movement. In their book Technopopulism: the New Logic of Democratic Politics, Christopher J. Bickerton and Carlo Invernizzi Accetti go beyond such suspicions. Their main argument is that the organisational politi

With an accelerating climate crisis, Russia as an aggressive military force, a changing American presence in the international community, and the move of Sweden and Finland to enter the North Atlantic Treaty Organization (Nato), the geopolitics of the Arctic bear increasingly larger implications for global geopolitical trends. The Nordic states have large interests in how the Arctic region develop

This paper examines the European Union’s strategy for addressing and approaching human security in Nigeria, a nation grappling with diverse challenges spanning governance, peace, migration, and human rights. This paper aims to provide a comprehensive understanding of how the EU navigates the intricate landscape of human security challenges in Nigeria. A qualitative document analysis, including a c

The Nordic country of Sweden portrays itself as a leader in sustainable development and human rights advocacy. However, the expansion of what is portrayed as “green” mining activities in Sami territories creates cumulative pressure on traditional livelihoods like reindeer husbandry, which raises questions about the sustainability narrative. Previous research has focused on Swedish policy documents

Ansvarsförsäkringens primära syfte har i svensk rätt alltid varit att täcka det ansvar för skada som kan åläggas den försäkrade gentemot tredje man. Med tiden har dock ansvarsförsäkringens indirekta funktion att trygga den skadeli-dandes rätt till skadestånd fått en ökad betydelse. Som ett led i att förbättra den skadelidandes kompensationsmöjligheter har därför den skadelidande i FAL (2005:104) gThe primary purpose of liability insurance in Swedish law has always been to cover the liability for damages that may be imposed on the insured against third parties. Over time, however, the indirect function of liability insurance to secure the victim's right to compensation has become increasingly important. Therefore, as part of improving the victim's possibilities for compensation, the

Denna uppsats berör ämnena allmän rättslära i kombination med straffrätt. Syftet med uppsatsen är att utifrån rättsfallet NJA 2003 s. 361 diskutera hur tolkningsproblem uppstår när prejudikat ska tillämpas på andra liknande fall. Rättsfallet behandlar frågan om innehav av narkotika utan den tilltalades kännedom, vilket i detta fall ledde till en friande dom. Tolkningsproblemen diskuteras genom en This essay addresses legal philosophy in combination with criminal law. The paper aims to discuss various issues regarding the interpretation based on a precedent from the Supreme Court of Sweden, NJA 2003 s. 361, and how these issues arise when the precedent is used as guidance in other similar cases. NJA 2003 s. 361 concerns the possession of narcotics when the holder does not understand that it

För att parter ska vilja ingå avtal med varandra måste det finnas påföljder som kan aktualiseras om en av parterna bryter mot avtalet. Skadestånd är en påföljd som både har en reparativ och en avskräckande funktion. Bestämmelser om skadestånd finns i ett antal lagar, som exempelvis i KöpL och i SkL. Det finns även olika standardavtal som innehåller bestämmelser om skadelidande parts möjlighet attFor parties to want to enter into agreements with each other, there must be sanctions that can be imposed if one of the parties breaches the agreement. Damages are a sanction that has both a reparative and a deterrent function. Damage provisions are found in several laws, such as in the Sale of Goods Act and in the Tort Liability Act. Various standard-form contracts contain provisions on the inju

Uppsatsen studerar gällande rätt i Sverige rörande omvändelseförsök med utgångspunkt i en statlig utredning (SOU 2023:37) som gjordes förra året. Utredningen drog slutsatsen att en särskild reglering av omvändelseförsök inte behöver införas i Sverige och uppsatsen redogör för argumenten som fördes. Då området förblir oreglerat undersöker uppsatsen vilka konstitutionella rättigheter som kan tänkas This essay studies the legal framework in Sweden regarding so-called “conversion therapies” with the starting point in a Swedish Government Official Report (SOU 2023:37) that was published last year. The government report suggested that there is no need to regulate so-called “conversion therapies” or, as more commonly called, SOGIECE in Sweden. The essay presents and discusses the argument made by

Libraries of things (LoTs) have potential to create positive environmental and social impact. However, not enough is known about their social impact, especially as LoTs scale. This thesis studies the case of Circle Centre (CC), a LoT in Lund, Sweden and analyzes the social impact of LoTs through interviews and a survey. After understanding the social impact, participants in a participatory qualita