The purpose of this essay is to outline the aspects of the rule of law that can be applied to credibility assessment in the asylum procedure, and more specifically what factors influence the assessment of credibility in practice. To evaluate this procedure, a multidisciplinary method has been used. Secondary data has been collected from previous academic research and from legal documents such as the Swedish Aliens Act. Since the area of study lacks a reflection on how credibility issues are dealt with in practice, primary research in the form of qualitative interviews has been conducted.Key findings suggest that the Swedish asylum system does offer a fairly inclusive refugee law and rights protection relating to the rule of law. However, the study also suggests that the decision maker's own subjectivity, lack of training relating to trauma and torture victims as well as a rigid system of regulations contribute to credibility assessments being arbitrary and discretionary, in violation of the rule of law..

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens Rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens Rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens Rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens Rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

The aim of this study is to get a better understanding of the Iranian regime. My theory is that the Iranian regime is a semi-dictatorship, based on the soul fact that semi-competetive elections take place. The main question this thesis tries to answer is what characterizes the political construction of the Iranian regime and by what means does it implement its political goals. In trying to answer this question the case of Iran is applied to four specific typologies being, semi-dictatorship, military rule, single party rule and personal rule. The aim has not been to categorically analyze if the Iranian regime matches one typology or the other perfectly, as this is seldom the case when it comes to typologies.After analysis of the four typologies, the conclusion is that the Iranian regime utilizes semi-competitive elections to give a guise of democracy, as is in line with a semi-dictatorship.

Många svenska medborgare är bosatta i Spanien och erhåller pensioner som utbetalas från Sverige. Det svensk-spanska dubbelbeskattningsavtalet innehåller bestämmelser om hur fördelningen av beskattningsrätten ska ske mellan Sverige och Spanien. Enligt dubbelbeskattningsavtalet har båda länderna rätt att beskatta inkomsten varför dubbelbeskattning uppstår. Enligt dubbelbeskattningsavtalet ska dubbelbeskattningen undanröjas genom omvänd avräkning. Den omvända avräkningen innebär att den skattskyldige initialt erlägger skatt i både Sverige och Spanien.

This study investigates the evolution of depictions of Maoist China in Swedish history textbooks from 1970 to 2010. Through examining textbooks from this period, 20 years before the end of the cold war and 20 years after it, this study aims to investigate how quickly and how radically textbooks can change in their depictions of controversial and significant historical periods. Comparing descriptions of both people, tumultuous events, and general trends in China under Mao's rule, this study finds significant differences in how the textbooks describe Maoist China. While textbooks in the 1970s give a largely positive, sympathetic and hopeful view of China, during the 1990s and 2000s that perspective has been overtaken by an overwhelmingly critical view of Mao and his rule, focusing on his failures and dictatorial rule. The findings add to a somewhat divided field of research on the adaptability of textbooks, leaning toward the idea that textbooks can change rapidly during times of turmoil in a society..

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

A purchase decision can be seen as a multifaceted context that raises many unanswered questions. Understanding the consumer's evaluation of alternatives is complex and should be studied at a deeper rather than wider scale. There is a problem for retailers to understand how the consumer manages a purchase decision in a retail setting with durables goods that generates a higher effort. The aim is to describe the decision rules used by the consumer and how they are expressed in this context. A better understanding of which ones they use and how they are conveyed will help retailers to create effective marketing solutions that generate positive outcomes as increased profitability and customer satisfaction.

Många svenska medborgare är bosatta i Spanien och erhåller pensioner som utbetalas från Sverige. Det svensk-spanska dubbelbeskattningsavtalet innehåller bestämmelser om hur fördelningen av beskattningsrätten ska ske mellan Sverige och Spanien. Enligt dubbelbeskattningsavtalet har båda länderna rätt att beskatta inkomsten varför dubbelbeskattning uppstår. Enligt dubbelbeskattningsavtalet ska dubbelbeskattningen undanröjas genom omvänd avräkning. Den omvända avräkningen innebär att den skattskyldige initialt erlägger skatt i både Sverige och Spanien.

In subsequent to Post-colonialism the African nations have dilated into different political directions. While some nations have established well-functioning democracies, others are still under authoritarian regimes. The aim of this thesis is to examine if civil society has an impact on democratic development in West Africa. Therefore the theoretical starting point is Putnam?s theory of social capital, but this study will also examine other possible causal explanations for democratic transition.This study will be based on a comparative analysis of Ghana and Guinea.