I takt med globaliseringen har det blivit allt lättare för företag att flytta vinster, vilket kan urholka medlemsstaters skattebaser. För att motverka denna utveckling har OECD länge arbetat med projektet BEPS (Base Erosion and Profit Shifting). En av åtgärderna i BEPS-projektet är införandet av obligatorisk rapportering. Inspirerad av OECD antog Europeiska unionen direktivet DAC 6, vilket SverigeWith globalization, it has become increasingly easy for companies to shift profits, leading to the erosion of member states’ tax bases. To counter this development, the OECD has long worked on the BEPS (Base Erosion and Profit Shifting) project. One key measure introduced under the BEPS project is the implementation of mandatory disclosure rules. Inspired by the OECD, the European Union adopted th

This thesis analyzes Sweden's decision to apply for NATO membership in the spring of 2022, making a historic shift from 200 years of military non-alignment. The study uses Jakob Gustavsson's theoretical model for foreign policy change to examine three main factors: international and national dynamics, as well as the role of the individual decision-maker, in this case being former prime Min

Ett offentligt erbjudande till aktieägarna i ett noterat bolag, om att överlåta samtliga eller en del av aktierna i bolaget, kallas för ett offentligt uppköpserbjudande. I Sverige är de flesta buden förhandlade redan innan ett offentligt uppköpserbjudande påbörjas. Det förekommer dock att bud riktas mot målbolag där budet inte är förankrat hos målbolagsstyrelsen. Vid ett så kallat fientligt bud reA public bid to the shareholders of a listed company, to transfer all or a part of the company’s shares, is called a takeover bid. In Sweden, most bids are negotiated before a takeover bid is initiated. However, bids are sometimes made against target companies where the bid is not supported by the target company’s board of directors. In the event of a so-called hostile takeover bid, the target com

I över 100 år har den svenska avtalslagen varit i kraft. Under majoriteten av dessa år har avtalslagen och dess förarbeten utgjort en stabil grund för avtals-mekanismen. De metoder för avtalsslut som lagen ursprungligen utformades för skiljer sig avsevärt från dagens möjligheter. Trots detta har avtalslagen hittills visat sig flexibel nog att hantera moderna utmaningar och lösa problem även i nya The Contract Act has been in force for over 100 years. For the majority of these years, the Contract Act and its preparatory works have provided a stable basis for the contract mechanism. The methods of contracting for which the law was originally designed differ significantly from today's possibilities. Nevertheless, the Contract Act has so far proved flexible enough to cope with modern chall

German sociologist Hartmut Rosa’s modernity theory of social acceleration argues that acceleration takes place in three arenas. Rosa claims that these are reinforced in a relationship that can not be broken by political interventions. Politics is reactive rather than proactive. With reactive politics the capacity of politics to steer societal development is eroded. The problem of order consists of

Offentlig-privat samverkan (”OPS”) kan ses som en typ av offentlig upphandling där en eller flera privata aktörer, genom ett gemensamt projektbolag, levererar en tjänst på uppdrag av en offentlig beställare, vanligtvis ett infrastrukturprojekt inom transport, energiförsörjning, utbildning eller sjukvård. Utmärkande för OPS är att projektbolaget ansvarar för alla delar av projektet, inklusive projePublic-private partnership ("PPP") can be seen as a type of public procurement where one or more private actors, through a joint project company, deliver a service on behalf of a public client, typically an infrastructure project in transportation, energy supply, education, or healthcare. A distinguishing feature of PPP is that the project company is responsible for all aspects of the pr

The essay examines the effects of the proportion of women in Swedish municipal councils. Both a quantitative small-n and a large-n study is conducted. The role congruity theory of prejudice and several theories on the effects of female political representation, as well as previous research, guides the study. In the small-n study, the occurrence of gendered patterns in committee seat allocations in

WADA ansvarar för antidopingarbetet inom idrottsvärlden. Arbetet består främst av att utveckla harmoniserade antidopingregler som sträcker sig över flera sporter och länder. Mer specifikt upprätthåller organisationen en lista över förbjudna preparat som idrottarna inte får ertappas bruka. Dessutom har de utvecklat ett system för dopingtestning och ett övervakningssystem som går ut på att idrottareWADA is responsible for the anti-doping work within the world of sports. The work mainly consists of creating harmonized anti-doping policies that span multiple sports and countries. More specifically the organization of WADA maintains a list of prohibited substances that the athletes must not be caught using. Additionally, they developed a doping testing system and invented a surveillance system

This thesis delves into the construction and exhibition of national identity during the first decade of President Suharto's Indonesian rule, focused on its role in legitimising authoritarianist measures and enabling external interventions, with a particular focus on East Timor. Through a postcolonial perspective and employing a Critical Discourse Analysis, it explores how national identity was

This study examines the relationship between the educational levels of Swedish government members and political representation over time. Using quantitative content analysis, data was collected from published CVs of politicians, coded, and analyzed to identify trends in educational attainment from 1969 to 2022. The analysis draws on Pitkin’s theory of representation, Öhberg’s models on political c

ÄTA-bestämmelserna i AB 04 och ABT 06 spelar en avgörande roll i svenska entreprenadkontrakt genom att möjliggöra nödvändiga ändringar under projektets gång. Deras flexibilitet är dock svår att förena med upphandlingsrättens krav på förutsebarhet, transparens och konkurrensneutralitet. Denna konflikt mellan rättsområden har lett till betydande rättsliga och praktiska utmaningar, särskilt i offentlThe ÄTA-provisions in AB 04 and ABT 06 play a crucial role in Swedish construction contracts by allowing necessary modifications during the course of a project. However, their flexibility is challenging to reconcile with the requirements of procurement law, which emphasizes predictability, transparency, and fair competition. This conflict between legal frameworks has led to significant legal and p

Tisdagen den 9 juni 1992 röstade Sveriges riksdag igenom reformen om fristående skolor efter en riksdagsdebatt med brett stöd – en debatt som kom att bli avgörande för den svenska skolans framtid. Från 2010-talet och framåt har dock friskolereformen mött kritik, både från politiskt och medialt håll. Det påstås ofta att friskolereformen baserades på nyliberalismens principer om valfrihet, marknadis

This study aims to explain how two niche-parties (Demokraterna and FörNyaLund) in local municipalities in Sweden have adapted to stay relevant. We do this by charting the mainstream-party tactics used on the niche-parties and how the niche-parties adapt a mainstream approach to broaden their appeal. To do this we use an ideal type table where previous research has been the basis. We map the partie

Under de senaste åren har arbetet med återvändande stått i fokus, och insatser för att öka effektiviteten av denna verksamhet har genomförts. I syfte att effektiviseringen hantering av avlägsnandebeslut och återreseförbud presenterades SOU 2024:10 ”Preskription av avlägsnandebeslut och vissa frågor om återreseförbud”. Uppsatsen redogör för hur den nuvarande regleringen avseende avlägsnandebeslut In recent years, efforts have focused on improving return procedures by making them more efficient. To increase clarity and efficiency in handling removal decisions and entry bans, the report SOU 2024:10 "Prescription of removal decisions and certain issues related to entry bans" was introduced. This thesis describes the current rules on removal decisions, entry bans and enforcement barr

On February 24, 2022, Russia launched a full-scale invasion of Ukraine, the largest military offensive against a European country since World War II. The invasion has caused extensive human suffering and raised questions about its motives. Vladimir Putin and Timofey Sergeytsev have formulated narratives to legitimize the invasion as defensible and necessary. This study analyzes this legitimization

How human beings perceive and interpret climate change and climate change policy is largely based on out narrative understanding of the political issue. Us as human beings create understanding of our social world through narrative practices. This essay takes its starting point in the new government formation in 2022 in the political context of Sweden. What narratives are present within the context

The thesis examines the feasibility of establishing a World Environmental Organization (WEO) in accordance with cosmopolitan principles. In the context of growing global environmental challenges, particularly climate change, the inadequacies of existing governance frameworks – i.a. marked by fragmentation, inefficiency, and limited compliance – highlight the need for institutional reform. The stud

Political campaigns are a recurring phenomenon in liberal democracies. However, scholars remain undecided about the extent of their effectiveness and have focused heavily on the United States and the United Kingdom. This thesis expands by quantitatively analyzing the relationship between political parties’ financial resources and electoral performance across twelve European democracies. It also zo

This essay gives insight into fatherhoods relationships with societal issues often connected with masculinity by researching the effect of paternity leave on male suicide, domestic violence, and general violence in Sweden. Correlation analysis and linear regression was used on governmental data over Sweden’s municipalities. The results confirm implications of previous literature in that that highe

This paper aims to investigate how the case of the People’s Republic of China (PRC) legitimized the one child policy. Using the Copenhagen School's securitization theory, it examines how the Chinese Communist Party legitimized the policy as an emergency measure through rhetorical constructions of population growth as a threat to the country's economic and social stability. By analyzing spe