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Korrigeringsregeln kontra Ränteavdragsbegränsningarna

Uppsatsen redogör inledningsvis för ett antal viktiga rättsfall och principer i EU-rätten. Sedan beskrivs den nuvarande korrigeringsregelns internationella förlaga, armlängdsprincipen i artikel 9, tillsammans med OECD:s riktlinjer som korrigeringsregeln följer. Därefter beskrivs korrigeringsregeln i svensk rätt och rättsfallet Diligentia. Ur denna genomgång extraheras ett tillämpningsområde. UppsaThis thesis begins by accounting for some important court-cases and principles of EU-law. It will then describe the international predecessor of the current 'correction-rule', the Arms Lenght Principle in Article 9, together with the OECD guidelines, under which the correction-rule to some extent abide. The thesis moves forward to describe the correction-rule in swedish law and the importa

Were the most important election pledges fulfilled? An empirical investigation of the Swedish government’s pledge fulfillment after the 2014 parliamentary election

This thesis provides an account of the pledge-making and eventual pledge fulfilment of the Swedish government of 2014, which consisted of the Social Democratic Party and the Green Party. It is grounded in the theoretical approaches of the mandate model of representation and promissory representation. It explores whether the pledges these two parties made within issue areas that their voters identi

Gender Equality in Sustainability Reporting: The current state of Swedish State-owned companies

This study establishes itself within the Social Accounting literature, particularly in the Corporate Social Responsibility (CSR) string in an effort to develop the knowledge of the current Swedish market, regarding gender equality. The objective of this thesis is to offer a thorough examination of the condition of sustainability reporting on gender equality across Swedish state-owned businesses.

Are sanctions actually justifiable?

There has been an upswing of liberal governments within the European Union over the past few decades and a way of handling these developments have been sanctions. Countries such as Poland, Hungary and Austria all have in various ways seen the consequences of these sanctions. This thesis examines whether the use of sanctions towards member states in the EU should be seen as justifiable if a state v

Frihet i tider av osäkerhet

Denna studie undersöker människors prioritering mellan värdena frihet och säkerhet kvantitativt utifrån SOM-institutets enkätundersökning 2022. Säkerhet är enligt postmaterialistisk teori ett materialistiskt värde som prioriteras högre i tider av osäkerhet. Hypotesen är formulerad utifrån teorin och lyder: människor som anser att utvecklingen i Sverige går åt fel håll borde prioritera säkerhet öve

Från identitet till ideologi

This thesis aims to contribute to previous research on the global anti-gender movement by examining the narratives deployed by the organizations CitizenGo and International Organization for the Family, and by analyzing the worldview of the anti-gender movement through the lens of cultural backlash theory. Furthermore, the theoretical framework deployed to understand the narratives will have its ro

Är kvinnliga politiker mer engagerade i politik som rör klimat och miljö?

This study investigates the level of engagement among female politicians in Örebro Municipal Council, with a particular focus on their commitment to climate policy compared to their male counterparts. The purpose of the study is to explore whether women generally exhibit greater dedication to climate issues. To address the research questions, a combination of interviews and quantitative content an

The Carbon Footprint of Protectionism: The Environmental Consequences of Brexit and Trump

The objective of this paper is to investigate the effect of the Brexit referendum and the election of Donald Trump in 2016. These developments, while different in origin, share a rise of political populism, growing drawback from multilateralism and a reaction against globalization. When the United Kingdom left the European Union they also left the common frameworks governing trade, environment, an

Inflation and Quantitative Tightening - A theoretical assessment of contractionary monetary policy and real economic activity

Following the associated lockdown measures of the Covid-19 pandemic in 2020, the world economy started facing inflationary pressures from a surge in energy prices and supply chain disruptions at the end of 2021. Given the economic environment with low inflation and expansionary monetary policy following the Great Financial Crisis (GFC), central banks around the world have built up large balance sh

Audiovisual Input in the Swedish EFL Classroom

The aim of this essay is to gain insight into how audiovisual input is used in the classroom as a tool to teach vocabulary. This is done by exploring the use of digital audiovisual input in the form of film, documentaries, short videos, and cultural video content in the English as a foreign language (EFL) classroom. Audiovisual input contains a few key elements: audio, video, and on-screen text; t

Data as a barrier to entry and an essential facility: Law & Economics Analysis

Within the context of the European Union Competition Law, a master's thesis entitled "Data as a Barrier to Entry and an Essential Facility: Law & Economics Analysis" conducts an in-depth investigation of the function that data plays in relation to competition law. The idea that data might be a valuable asset in the contemporary digital economy is presented in the very first part

Algorithmic Bias in City Scale Digital Twin Data Management Processes: A qualitative exploration of the pragmatic, ethical, and moral prioritization surrounding algorithmic bias in city scale digital twin projects

The application of digital twins in the city setting is emerging, the massive amounts of data and algorithms used raise the concern of algorithmic bias. This research focuses on examining how city scale digital twin practitioners prioritize the pragmatic, ethical, and moral domains in data management processes and when encountering algorithmic bias. It aims to provide insights for practitioners an

Internationell politik och fotboll- Hur fotboll kan bidra till förändring

The aim of this paper is to study the international soccer and politics from an theoretical standpoint and try two different theoretical approaches that has been developed and see if they can answer why a large international aid organization like UNHCR would like to collaborate with the Swedish soccer team Malmö FF. In this paper the theory of Sport-diplomacy and The Global Football Field will be

Catching Up in Times of Crisis? - Understanding the discourses of Normative Power in the European Commission’s 2022 Standardisation Strategy

Historically being a success to the European Union and its integration processes, technical standardisation has been a dormant policy area low down on the European Commission’s agenda priority list – until now. The increasing international competition has arguably spurred the Commission to push for speedy developments in standardisation to establish the EU once again in a leading position, thus ef

Defending Discourse: A poststructural feminist analysis of the 2011 to 2013 marketing campaigns of the Swedish Armed Forces

The field of visual analysis has become increasingly relevant to political science. The political nature of marketing campaigns and advertisements with a governmental body as sender makes for a relevant research ground. Based in poststructuralist theory, this thesis analyses the gender discourse in the 2011 to 2013 marketing campaigns for basic military training. The Swedish Armed Forces act as se