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Syftet med denna uppsats är att utreda och analysera hur införandet av the Principal Purpose Test(PPT-klausulen) i svenska skatteavtal kommer påverka den svenska hanteringen av missbruk av skatteavtalsbestämmelser. Eftersom PPT-klausulen, genom den Mulitlaterala konventionen för att motverka skat-teflykt, har införlivats i skatteavtalet mellan Sverige och Storbritannien, kommer analysen göras med The purpose of this paper is to examine and analyse how the introduction of the Principal Purpose Test (the PPT clause) in Swedish tax treaties will affect the Swedish handling of abuse of tax treaty provisions. Since the PPT clause, through the Multilateral Convention to Implement Tax Treaty Related Measures, has been incorporated into the tax treaty between Sweden and the United Kingdom, the ana

The aim of this study is to investigate how John Marsden’s Tomorrow, when the war began (1993) could be used for reading-between-the-lines practice in the English language classroom. It answers questions relating to how reading between the lines can be understood in relation to Grice’s cooperative principle, the effects of implicature in the text and how teachers can use this information to facili

This study investigates how EPU affects stock returns and volatility for Sweden’s four largest banks: Swedbank, Skandinaviska Enskilda Banken, Svenska Handelsbanken, and Nordea. As a small open economy with a concentrated and globally exposed banking sector, Sweden is particularly vulnerable to both domestic and international uncertainty shocks. Using monthly data from 2000 to 2024, we apply a GAR

This thesis investigates the rhetoric of populist leaders during the Covid-19 pandemic. By examining statements from three different presidents, Brazil's Jair Bolsonaro, Mexico´s Andrés Manuel López Obrador, and Nicaragua´s Daniel Ortega and explores whether they used rhetoric that downplayed the threat of COVID-19. Through a qualitative content analysis, the rhetoric of these presidents is ex

As populism becomes increasingly prominent in global politics, the academic literature presents socioeconomic factors as an underlying reason. This paper aims to find whether such factors can explain the increase in Republican support in Michigan during the time period of 2012 to 2024, with particular recognition of the role of Donald Trump as a populist candidate. Michigan has experienced notable

This thesis uses norm research and a developed theoretical framework to find the ‘climate policy norm’ that affects and creates the argumentation for the European Commission's climate policy measures, and puts it on the life cycle of norms for the years 2019 and 2024. Through a comparative discourse analysis and qualitative data study, this paper develops the theoretical understanding of norm

Historically, since its inception in the late 1930s, the album cover has been an important platform for visual creativity that has enabled creators such as artists, illustrators, photographers and designers to experiment with different styles and concepts. The democratization of art through the album cover aims to analyze how this form of artistic expression has and continues to contribute as a me

We are witnessing a paradigm shift in global environmental politics. The aim of this thesis is to understand the focus shift, from Sustainable Development to Green Economy. Both concepts emphasize three dimensions an environmental, an economic and a social dimension. Within the UN-context, Green Economy has been introduced as the leading buzzword. The language change is not only linguistically, bu

This thesis aims to explain the rise of CSR and the increasing private sector strategies within foreign aid in Sweden. The theoretical approach is grounded in three hypotheses that could explain the rise of this I) that the global idea on a changed role for business has fostered the development II) that it is due to a conservative more pro-business government in power or III) that it is a developm

This is a case study that aims to explain the adoption of the Victims’ Law by investigating the transnational advocacy networks’ work for the rights of the victims of the armed conflict in Colombia. Theories of transnational advocacy networks and opportunity structures are applied in order to understand the long term advocacy work for the victims’ rights, but also to explain their influence on the

This study is about the link between the economic system and the climate changes and how it affects the society and the politics. Scientific observations has illuminated that as a result of human activity our climate is about to change. The climate threat has exposed the question of limits which means that continued growth is not possible in a world of limited resources. The Western model is about

Since the European Union’s inception, creating a well functioning, competitive and integrated market has been at the heart of the Unions project. The four freedoms, free movement of persons, goods, services and capital, which led to the opening of the boarders, have been one of the main forces behind growth in Europe. Today, Europe has become the world’s biggest economy and the Single Market is it

1 Submission from Regional CSO Consultation on ASEAN Environmental Rights Framework 30 April 2024 The Association of the Southeast Asian Nations has affirmed commitment to the environmental rights, particularly on the right to a safe, clean and sustainable environment and the right to development as guaranteed under the Article 28 and 35, of the ASEAN Human Rights Declaration, respectively. ASEAN'

https://rwi.lu.se/wp-content/uploads/2024/05/Final_FA-RWI-SHAPESEA_Submission-to-AERWG-for-ASEAN-Environmental-Rights-Framework.pdf - 2026-05-08

Energy justice theory is still a nascent field in political science and especially underresearched in the context of Sub-Saharan Africa. Thus, this thesis aims to further the discourse on energy justice by analyzing the Power Africa Initiative, an international financing initiative which objectives include furthering energy access in the region, from the perspective of three energy justice dimensi

Den Europeiska Gröna Given lanserades som en ny, omstörtande policy med syfte att omvandla Europa till världens första klimatneutrala kontinent till år 2050. Kommissionen föreslog mer ambitiösa, bindande mål för minskning av växthusgaser i enlighet med Parisavtalet, en ny handlingsplan för en cirkulär ekonomi med utökat ansvar för producenter samt föreslog hur övergången ska bli både rättvis och vThe European Green Deal was launched as a new, disruptive policy on how to transform Europe to the world’s first climate-neutral continent by 2050. The Commission proposed more ambitious greenhouse gas (GHG) emission targets in line with the Paris Agreement, a new action plan for a circular economy with an extended responsibility on producers and how to make sure the transition is just as well as

In this essay, I explore the concept the male gaze in a feminist theological perspective with a curtain focus on the body of women. The essay seek to answer the question how the female can be liberated from the male gaze and take control of her own body. The aim is to contribute to a body theology that encourages the woman's embodiment. The essay analyzes Lisa Isherwood's work The Fat Jesu

Syftet med den här diskursanalysen är att undersöka svensk rasism 1996-2013 med Zygmunt Baumans teoretiska perspektiv att rasismen är en del av moderniteten. De följande frågorna är viktiga: hur har rasismen utvecklats under de senaste tjugo åren i Sverige? Vad har legat till grund för utvecklingen och vilka är effekterna på makt, demokrati och samhället i stort? För att besvara dessa frågor har t

Last year’s demographical changes and times of internationalization and also individualization have led to changes in the way welfare services are delivered. More specifically there have been changes made within social care and health care. The new times that have led to privatization has also increased the amount of service providers. Within elderly care, this is not an exception. Waves of New Pu

As we become increasingly conscious of the entangled nature of human existence, we need to become more attuned to the needs of other species, and things on this planet we are bound to. This presents us with an opportunity to rethink in whose interest we approach architectural design, and to bring vital voices into the process that have – until now – been unable to make themselves heard. We conduct