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The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food contai

One of the cleanest ways of transporting goods is at sea. However, the emissions from ships increase and with a wider knowledge about the environmental consequences caused by the emissions, requisite regulations are needed. This thesis deals with air emissions of sulphate (SOx) - and nitrogen oxides (NOx). These emissions cause negative environmental effects both by direct pollution and by forming

The trademark term has grown and evolved with time. Promoting phrases, i.e. slogans, are one type of mark that may be protected through trademark law. However, this process has not been simple. The inherent characteristics of slogans have caused great hesitation regarding their protection. Slogans consist of a number of words, sometimes full sentences, and often, include advertising messages. Can

The policy of the European Union concerning promotion of employment is among other things to support and complement the member states in matters relating to workers' right of participation. For this reason the EU has developed the open method of co-ordination (OMC), which entails a form of cooperation by comparing studies of national systems and exchange of experiences to reach the goals of th

The emergence of the Internet has created a new legal climate where borders have become increasingly diffused. A risk of unlawful use of material distributed on the Internet is more than a threat&semic today it is reality. The range of unlawful material is immense and copyright holders are missing out on important revenues. Consequently, the Directive on Copyright in the Information Society of

Syftet med uppsatsen är att utreda vad som anses vara barnets bästa i en situation där barnet har bortförts till och vistats i ett nytt land under så lång tid att barnet har anpassat sig till förhållandena där. Undersökningen är begränsad till länder som är anslutna till 1980 års Haagkonvention. Ska barnet återföras till ursprungslandet eller stanna kvar i det nya landet? Finns det en tidsmässig gThe purpose of this essay is to examine what is considered to be in the child’s best interest in a situation where the child has been abducted to and stayed in a new country for so long that the child has adapted to the conditions there. The examination is limited to countries that are part of the Convention on the Civil Aspects of International Child Abduction. Will the child be transported back

I Sverige sker överprövning av valfrågor av en av riksdagen utsedd nämnd, Valprövningsnämnden. Valprövningsnämnden består av ordförande och sex ledamöter. Ordföranden ska vara eller ha varit ordinarie domare och får inte vara ledamot av riksdagen. För övriga ledamöter finns inga liknande kompetenskrav eller begränsningar. Samtliga Valprövningsnämnder har bestått av ledamöter med klar partipolitisk

En konkurrensklausul eller a covenant not to compete, utgör vad man kallar för negativ avtalsförpliktelse och används idag av företag, vilka har ett intresse av hindra att en upparbetad eller förvärvad kunskapsbank om exempelvis avancerad produkt- och metodutveckling; så kallad know how och annan vital information kommer till konkurrerande intressen kännedom. Genom att använda sig av konkurrensklaA non-compete clause or a covenant not to compete, is what is also called a negative contractual obligation. These form of contractual restraints are used by employers and business holders which have an interest in preventing competing interests from getting hold of, by the employer or business holder, established or acquired knowledge about, for example, advanced product and method development; k

OECD och EU har under de senaste åren intensifierat sin offensiv mot aggressive skatteplanering. År 2013 publicerade OECD sitt BEPS-projekt som tidigt under året inleddes med Rapporten mot BEPS och senare under samma år följdes upp av en Handlingsplan mot BEPS. I handlingsplanen föreslår OECD flera åtgärder som länder kan implementera för att bekämpa aggressiv skatteplanering. OECD betonar i sin rOECD and EU have in recent years intensified the fight against aggressive tax planning. In 2013 OECD launched its BEPS-project by a rapport regarding Base Erosion and Profit Shifting which was followed up later in 2013 by an Action Plan on Base Erosion and Profit Shifting. In its action plan, OECD has proposed several measures that could be taken by countries to fight aggressive tax planning. OECD