Arbetet behandlade vilka konsekvenser inom driften (ekonomiska kostnader och teknologi) som rederier kommer att drabbas av när IMO:s barlastkonvention träder i kraft då barlastvattnet måste renas innan inträde i Östersjön. Arbetets syfte var att få fram vilka konsekvenser det blir för rederier när IMO:s barlastkonvention träder i kraft. Resultatet skulle jämföra skillnaden mellan lag och rekommendation då Helsingforskonventionens rekommendationer baseras på IMO:s barlastkonventions krav. En kvalitativ metod valdes för att komma fram till resultatet, i form av en öppen intervjustudie, där fyra olika företag har intervjuats. Syftet med intervjuerna var att se ifall de följde Helsingforskonventionens rekommendationer och vilka konsekvenser det skulle innebära och skulle komma att krävas då Barlastkonventionen träder i kraft.

The purpose of my study was to explore how preschool educators in Kenya look at children's influence on teaching. Researchers have argued that the formal educational system in Kenya today is a remnant of its days as a colony when people were expected to blindly follow rules without questioning them. I have used qualitative interviews as a method in order get the most concrete understanding of educators? views on the influence from children. The educators I interviewed were based at a school I visited in Kenya.

The purpose of this master thesis is both to interpret the articles of the UN Convention on the Rights of the Child from a public library point of view and to investigate how childrens librarians in the county of Norrbotten view their working situation in their relation to the users. This purpose leads to the main question: How do the childrens librarians and the childrens library consultant describe the present and the future of the childrens library activities in the sparsely populated regions in the county of Norrbotten? The subquestions are: What articles from the Childrens Rights Convention are the most relevant for the public library? In what way can you notice the Childrens Rights in the way the childrens librarians work towards the users? What part of the childrens library activity is the most important according to the childrens librarians and the childrens library consultant? The thesis is based on qualitative interviews with childrens librarians and the childrens library consultant of Norrbotten and field observations. The result of the study shows that the articles we found most relevant for the public library are 2, 3, 6, 12, 13, 14, 17, 23, 28/29, 30, 31 and 42. The Childrens Rights can be noticed in several ways in the childrens library activities.

The present paper is part of a project carried on by the Swedish Section of the International Commission of Jurists. Sweden has ratified several major international human rights instruments. Most of the rights are covered by national law, and only in exception is there a discrepancy between national and international law. Such a discrepancy is found in the UN Convention on the Elimination of all forms of Racial Discrimination, in which the State parties agree on penalizing and prohibiting the founding of and participation in racist organizations. Sweden is not complying with this statute, despite the fact that the government has ratified the convention.

The purpose of this essay was to study whether the UN convention on the Rights of the child is implemented in the Swedish executory authority, in cases that include compulsory auction of property belonging to families with children, in the southern area of Sweden. I have especially focused on questions concerning whether civil servants work with child consequence analyses, whether they have been offered education in child competence at work, to what extent they have listened to and taken into account the child's own voice in the execution process, and finally to what extent civil servants have had contact with the social welfare committee.The study was based on qualitative telephone interviews with seven civil servants working with cases that comprise compulsory auction of property belonging to families with children.The conclusions of my study are that there exists no specific child perspective regarding the UN convention on the Rights of the child in the civil servants work regarding compulsory auction of property belonging to families with children. Neither do they work with child consequence analyses nor do they listen to what the child has to say in the execution process. The civil servants have not been offered any kind of education concerning child competence. Regarding contacts with the social welfare committee, the result shows that this is, in general, not based on systematic procedures..

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

Syftet med uppsatsen är att utreda hur Sverige kan få del av information från skatteparadis om subjekt som är skattskyldiga i Sverige. Mer specifikt behandlas i uppsatsen hur Sverige med hjälp av OECD:s modell för informationsutbyte utformar informationsutbytesavtal med skatteparadis. Problemformuleringen lyder:I vilken utsträckning är det möjligt för Sverige att med hjälp av informationsutbytesavtal uppnå ett effektivt informationsutbyte med skatteparadis?.

The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

This paper develops a theory for understanding negotiation situations involving states and indigenous peoples. Using relevant constructivist theory as a starting point, the paper develops a theory about understanding the relationship between power and culture implicit in the concept of the state. This relationship is examined in negotiations situations involving states and indigenous peoples. States are constituted by social structure and are representatives of the national culture. At the same time states are actors within the international system and a part of the culture of Westphalia.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

Syftet med uppsatsen är att analysera ändamålsenligheten med de svenska CFC-reglerna samt att problematisera det nuvarande CFC-regelverket utifrån de åtgärder och nyckel-överväganden som lyfts fram ur OECDs två rapporter om BEPS.BEPS är ett omfattande problem, vilket har presenterats i två rapporter framförda av OECD. Syftet med rapporterna är att de ska mynna ut i åtgärder på det mellanstatliga beskattningsområdet för att motverka BEPS. Många länder har inkorporerat CFC-regler i sina skattesystem. Några av de åtgärder som presenteras i rapporterna avser att förbättra just dessa regler. För att kunna tyda dessa åtgärder har nyckelöverväganden från OECD lyfts fram.

Uppsatsen syfte är att undersöka betydelsen av arbetskraftens utbildningsnivå och ålder på ekonomisk tillväxt för 34 OECD-länder mellan år 1990 ? 2010. Sambandet studeras i en regressionsanalys på ett paneldataset med data från källorna Worldbank och ekonomerna Robert Barro och Jong-Wha Lee. För att beskriva utbildningsnivå och ålders korrelation med ekonomisk tillväxt används en modell skapad av Lutz et al.(2008). Ekonomisk tillväxt förväntas påverkas i direkta effekter på arbetskraftens produktivitet och indirekta effekter av ett lands förmåga att ta till sig teknologisk utveckling.

Syfte:- Att undersöka om OECD:s riktlinjer är vedertagna hos de granskade koncernerna och beskriva vilka internprissättningsmodeller de använder sig av.- Att beskriva vilka effekter de undersökta koncernerna försöker uppnå med sin internprissättning.- Att undersöka vilken vikt skatteaspekten har för dessa koncerner vid sin internprissättning.- Att undersöka hur dessa koncerner dokumenterar sin interprissättning och vilka påföljder de nya dokumentationskraven kommer att få för dem..

Relevansen av genus inom utvecklingsdiskursen är något som envist påpekats sedan en lång tid tillbaka. Idag betraktas jämställdhet som en av de högst prioriterade målsättningarna för västerländska biståndsgivare och redan 1995 fastslog OECD att jämställdhet var en huvudsaklig förutsättning för all utveckling. I denna uppsats granskas de policys avseende jämställdhet såsom de föreskrivs i OECDs officiella uttalanden. Utifrån dessa stadgor identifieras de diskursiva antaganden och underliggande uppfattningar om jämställdhet genom diskurs- och textanalys. Det är i första hand sättet som ojämställdhet representeras som ett politiskt problem som är av intresse inom denna studie. Särskild uppmärksamhet ägnas därför till sättet som policyföreskrifterna medverkar i konstituerandet av problemställningarna som de avser adressera.