Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The aim of this bachelor thesis is to study how Catalans´ identifications, with respect to their city (Barcelona), their region (Catalonia), their country (Spain) and Europe, are related to each other. Furthermore it deals with whether they use cultural or civic notations when they speak of their identification with the different territorial levels.The thesis is based on a qualitative method with interviews with ten Catalans living in Barcelona, aged from 18 to 58. The result showed that Catalans´ identifications with different territorial levels vary in how they relate to each other. This variation can be classified using three models, namely; ?The Russian doll model? which implies that the identities are ranked hierarchically, ?cross-cutting? that is people can identify themselves with the different levels depending on various situations, and also ?The marble cake model? which means that the different identities are so intertwined that they cannot be separated.

Right-wing populism has through the past decades flourished in several countries in Europe. Research has shown that right-wing populism is, with its political starting point in ?the people?, focusing on the majority and is sometimes excluding the minorities from the politics. Since human rights regulations are mainly a protection of minority rights, the aim is to examine if the politics of the Sweden Democrats, as a case of a growing right-wing populist party, is a threat to human rights and in that case, in what respects. The thesis is supposed to answer the question in what respects the politics of the Sweden Democrats contravene with the European Convention?s protection of minority rights.

This thesis examines the everyday resistance, and its interaction with cultural hybridity, of the Saami population in the administrative unit of Torne lappmark during the period 1639?1732. To do this, the thesis uses theoretical concept of everday resistance as it has been described by JamesC. Scott and the theories of cultural hybridity as they have been described by Peter Burke. Primary source material used in this thesis consists of the court records from Torne lappmark, specifically from the courts at Jukkasjärvi and Enontekis.The results of this thesis present a picture of the everyday resistance in early modern Torne lappmark.

The effects of anthropogenic climate change are becoming more and more visible as being highlighted by scientists, politicians and media. The causes of droughts, floods, melting ice caps and rising sea levels can all partially be traced back to human activities. In this study, I examine where the future climate refugees of Kiribati, Tuvalu and the Marshall Islands should go when inhabitants of these low lying island nations are forced to leave their disappearing territories due to sea level rise. By using a normative method of analysis i egentlig mening, arguments deriving from certain values will be presented to confront the problem. These values originate from Edward A.

This thesis examines the European Union's sanctions policy regarding human rights and interdependence. Previous research has discussed whether sanctions are effective or result in desirable outcomes. This paper aims to take a step back and understand motives by analyzing consistency in the EU?s decisions to impose sanctions. The question is relevant because formal justification can be used to cloak actual motives, and by examining actual decisions, the analyses shed light on motives.

This essay is a normative analysis concerning the question of whether the government should be allowed to use taxes to finance the state. What kind of ethical problems arise when the government use taxation? If it is possible to justify taxation, despite potential moral issues, then what should the government do with the funds they have collected? What kinds of government functions are morally justified? Is it merely the kinds of functions that are supposed to uphold negative human rights; or should the government provide health care, education and even culture for the citizens? This analysis aims to answer those questions and also formulate a principle about what the government should be occupied with, if anything at all. In order to achieve this I mainly use the terms freedom and justice to analyse ethical problems. The ideas of John Rawls and Robert Nozick are essential in this project.My answer is that taxation is justified as long as the purpose is to maintain the most fundamental human rights and also under other special circumstances such as if an individual cannot find a way to finance basic education or necessary health care.

The aim of this paper is to describe and explain which policy instruments for human rights (HR) the United States and the European Union use towards Burma and to examine the priority given to HR in their respective foreign policy. From the results of an empirical analysis this paper seeks to analyze the US and the EU as powers in the international system and aims to explain their behavior from this theoretical perspective. From the theoretical approaches used I conclude that these actors act in different ways regarding the Burmese issue. This is partially due to the structure of the international system. Both actors primarily use different forms of diplomatic tools and sanctions to try to force change for HR in Burma.

The study seeks knowledge about the Swedish euro-scepticism and about the work of the Swedish euro-sceptical Members of the European Parliament (MEPs). How do they work in an environment where the norm is to have a positive attitude towards a future federal state of Europe? How do they regard their own situation and possibilities to make a change?The study includes a debate on today's Swedish euro-scepticism as background. My finding about the MEPs? work is that their way of acting in the European Parliament does not distinguish from other MEPs? in large.

The main purpose of this essay is to study the Swedish labor law concerning employees who are, aspire to be, or are expected to become parents, both men and women. Thereby accomplishing a gender perspective on the issue at hand. The study also take in to account the laws issued by the European Union, and their impact on the Swedish law system, so as to gain an international perspective. The laws regarding parental leave, both Swedish and European, involve protection for workers from being treated in a less favorable way than someone in a comparable situation, as employers are forbidden to disfavor any employee or job-seeker in basically all situations in the work place or in a recruiting context, if the disfavor is in any way related to the parental leave. The only situation where an employer is allowed to disfavor an employee regarding his or her parental leave, is if the disfavoring is a necessary consequent of the employee?s absence.

Corruption is a very broad definition which is not easy to define. It happens due to the phenomenon?s complexity and its many different forms and syndromes. Before fighting corruption it is therefore necessary to find its roots and form. Furthermore, many countries aspire today for a better democracy but find visible barriers on their ways in a form of corruption i.a.

The aim of this thesis is to study perceptions around the freedom of movement of workers within the EU before and after its enlargement in 2004, both on a Swedish and a European level. I have chosen to conduct my study using a discourse analysis as a structure for my theory and method. Theories based on previous research have also been used. My material consists of Communications from the European Commission, Swedish Command Papers as well as a research report. One of the main findings is that at a Swedish level, there is concern about how the free movement of workers will affect the labour market and welfare system.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

This bachelor thesis is a study of the European Union as a role model in the world. Its main focus is to answer the question ?In what respects did the European Union (EU) work as a model at the establishment of the African Union (AU) and the Union of South American Nations (UNASUR)?? By doing so it hopes to shed some light on how other unions in the world contemplate the EU. The method is partly theoretical and partly empirical. In the theoretical part, the thesis discusses in what respects the African Union and the Union of South American Nations might and might not be similar to the European Union.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.