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Vår nuvarande skattelagstiftning är ett resultat av den skattereform som fortlöpte under 90-talet. Syftet med den nya skattelagstiftningen var att skapa ett effektivt skattesystem som också var förtroendeingivande. För att uppnå detta tog man fasta i några grundläggande rättsprinciper, vissa med en gedigen historia och vissa som var nyare på området. Några exempel är legalitetsprincipen, neutralitThe current Swedish tax regulation is a result of the tax reform in the 1990’s. Its purpose was to create a new more effective tax system that would also be trusted by the people. In order to achieve this several principles were taken into consideration, some newer and some with a long history. The principle of legality, the principle of neutrality and the taxability principle are some of the exam

International studies suggest that transgender prisoners are a conundrum for the prison and probation systems when it comes to both management and housing, are at risk of victimization by both inmates and prison staff and that this might impact on transgender inmates’ gender expression or gender identification. There are no studies on transgender inmates’ contact with the Swedish prison and probat

The aim of the study was to investigate what measures principals take in order to raise the amount of students who finish secondary school with a leaving certificate. Furthermore, it was intended to investigate why these methods have been successful. The selection of respondents consisted of principals at four different schools in southern Sweden. Data was collected through four semi-structured in

The #MeToo movement sparked a massive outrage amongst women in many western countries. Nevertheless, the movement did not gain as much media attention in asian regions. Japan is one of the countries that have generated international dialogue about this phenomena. The purpose of this study is to determine why #MeToo was not as successful in Japan as in many other countries and what the little outco

In response to the recent stagnation of global economic integration, a large part of world trade today transpires within the boundaries of regional trade agreements (RTAs). However, trade effects are heterogeneous both across and within RTAs - a phenomenon not fully understood. Since the end of the Cold War, researchers have studied the role of ethnic diversity in explaining low economic developme

As a result of the rapid population growth, the increasing economic interests and the global climate crisis, disputes over freshwater resources become more frequent and severe. Although many States pursue environmental cooperation to avoid or resolve water conflicts, such cooperation agreements often suffer from a weak political will to implement just cooperation mechanisms. This is particularly t

Tunisia is where all hope and rebellion started. After the self-immolation of Mohamed Bouazizi in 2010, the Jasmine Revolution spread to other Arab countries leading to the famous Arab Spring. Tunisia is depicted as the model of democratic transition in the Arab region and in the West. Transitional justice mechanisms have been implemented in the country, notably a Truth and Dignity Commission aimi

Colorless distributed combustion (CDC) is a promising novel technology to reduce emissions of carbon monoxide and nitrogen oxides in gas turbine combustors. CDC features a different flame regime than conventional gas turbine combustors, associated with a distributed reaction zone and low and uniform temperatures due to dilution of combustion air with exhaust gases. In this thesis, an attempt has b

During the years, societies have faced different complex and hazardous events which has put their resilience to test. The refugee crisis is one event that usually do not fall within the framework of what a country or a political sector is prepared for. In the autumn 2015, when large numbers of refugees arrived at Malmö central station, no authorities were prepared and present to receive the people