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  • 1.
    Aaltonen, Daniel
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Thegenholm, Nicklas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Livförsäkringarnas skatterättsliga förutsägbarhet2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I ett skatterättsligt sammanhang delas livförsäkringar i antingen kapitalförsäkringar eller pensionsförsäkringar. Denna uppsats har syftet att redogöra om det föreligger förutsägbarhet med denna delning, gällande kriterierna i 58 kap. inkomstskattelagen (1999:1229). 

    Till uppsatsen har det bestämts att det rättsliga materialet ska bestå främst av lag, förarbeten och rättspraxis. Analysen görs genom rättsdogmatisk metod där det först undersöks varje kriterium utifrån lag, och därefter hur domstolen har dömt. 

    Uppsatsen resulterar i att det inte föreligger förutsägbarhet gällande gränsen mellan livförsäkring och icke-livförsäkring. Däremot föreligger det förutsägbarhet vid gränsdragningen mellan kapitalförsäkring och pensionsförsäkring. 

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  • 2.
    Abduljalil, Zainab
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Obegränsat skattskyldig: En studie om när en person blir obegränsat skattskyldig vid utflyttning från Sverige? Fokus på väsentlig anknytning2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

     Uppsatsen undersöker när en person blir obegränsat skattskyldig trots att hen har flyttat från Sverige. När en person flyttar utomlands kan det finnas skattemässiga konsekvenser att ta hänsyn till. För att en person som flyttat utomlands ska bli obegränsat skattskyldig i Sverige krävs att personen har en väsentlig anknytning till landet. En väsentlig anknytning kan finnas om personen har bott i Sverige tidigare, har en fastighet eller bostad i Sverige, eller har nära familj som bor i Sverige. Det kan också finnas en väsentlig anknytning om personen har arbetat i Sverige under en längre tid, eller har andra ekonomiska eller personliga band till landet. Skatteavtal mellan Sverige och andra länder kan påverka beskattningen. Om en person är bosatt i ett annat land men har inkomster från Sverige, kan skatteavtalet bestämma vilket land som har rätt att beskatta inkomsten. Oavsett vad som gäller enligt skatteavtalet måste personen lämna uppgifter om alla inkomster till Skatteverket i en eventuell deklaration. För att avgöra om en person har väsentlig anknytning till Sverige, sammanvägs ett antal anknytningsfaktorer. Dessa faktorer inkluderar bostad i Sverige, stadigvarande vistelse i Sverige, familjeband i Sverige, arbete i Sverige och ekonomiska band till Sverige. Ju fler anknytningsfaktorer som är uppfyllda, desto större är sannolikheten att personen anses ha väsentlig anknytning till Sverige och därmed blir obegränsat skattskyldig. Det är viktigt att notera att även om en person inte anses ha väsentlig anknytning till Sverige och därmed inte blir obegränsat skattskyldig, kan personen fortfarande vara begränsat skattskyldig i Sverige. Detta innebär att personen endast behöver betala skatt på de inkomster som härstammar från Sverige.

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  • 3.
    Abrahamsson, Viktoria
    et al.
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    Carlstedt, Belinda
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    Våld och personer med funktionsnedsättning: En studie om våldets innebörder beroende på inblandade aktörer, inom grupp- och serviceboenden2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Through semi-structured interviews with three women working as care personnel in group or service homes for persons with disabilities, perceptions regarding violence as linked to persons with disabilities is studied from a social-constructionist point of view. The study explores how the roles of actors involved can be associated with notions and interpretations expressed, and with what the interviewees regard as “appropriate” action to handle the situation. The role of the aggressor proved crucial. Gender of the actors was not expressed as important but indications existed pointing to perceived differences. When discussing appropriate action, the interviewees related to both a sense of “duty” and the “right” thing to do from a utilitarian perspective. When involving a colleague, loyalty became relevant. Throughout the study the dimension of power and the complexity of violence is considered and its different understandings depending on context, actors and perspective.

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  • 4.
    Ahlström, André
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
    Åström, Albin
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
    Onyttiga vägsamfälligheter: En analys och beskrivning av åtgärder2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Onyttiga vägsamfälligheter är ett problem som uppstått under äldre tiders fastighetsbildning och är idag en olägenhet för lantmätare och fastighetsägare i många förrättningsärenden. Detta arbete har syftat till att studera de metoder för utplåning av onyttiga vägsamfälligheter för att slutligen ge förslag på möjliga lösningar. Studier har gjorts av en utredning, en proposition, förrättningsakter och rättsfall med fokus på städning av fastighetsindelningen. De förrättningsakter som studerats innehåller fastighetsregleringsåtgärder som verkar för utplåning av onyttiga samfälligheter och sanering av fastighetsindelningen. Förrättningarna innefattade ett eller flera större områden med ett stort antal fastigheter. Rättsfallen som inkluderades i arbetet rörde samfälligheter och handlade om överklagan på saneringsåtgärder med ersättning och äganderätt i fokus. Utöver detta har ett exempel från Finland studerats, där utplåning av vägsamfälligheter utfördes 1977 genom lagstiftning. Den finska lagstiftningen för utplåning av vägsamfälligheter blev till stor del inte en förbättring utan försköt problemet genom att en stor mängd servitut bildades utan kontroll. I längden blev det svårt att hantera de uppkomna rättigheterna och en städningsåtgärd infördes i finsk lag för att rätta till problemen. Det svenska lagförslaget för utplåning av samfälligheter i Sverige från 1983 liknar lagen i Finland men antogs senare inte då det hade inneburit liknande problem. Ett antal ändringar i svenska fastighetsbildningslagen, som Proposition 1988/89:77 tar upp, infördes dock. Exempelvis medförde en ändring att någon ersättning ej behövde fastställas för föreningsförvaltade samfälligheter med lågt värde. Effekterna detta har haft på reglerandet av onyttiga samfälligheter är okänt men eftersom problemet kvarstår efter 20 år får det förmodas att nya åtgärder måste göras. Våra slutsatser visar att onyttiga vägsamfälligheter kan åtgärdas delvis genom större inflytande från sakägare. Någon lösning på problemet är dem däremot inte. Slutsatserna innehåller även förslag på vad en ny lag bör innehålla, med tidigare förslag som förebild. Framtida kostnader ett sådant lagförslag ger upphov till är troligtvis höga men vi hoppas att vissa ändringar från tidigare förslag kan reducera dessa.

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  • 5.
    Alaziz, Diana
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Forsberg, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Prissättningsmetoder för koncerninterna transaktioner: En analys av när en metod anses vara mest lämpad, utifrån OECD:s riktlinjer och rättspraxis2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 6.
    Alvesköld, Jakob
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Expropriativ lagstiftning för solcellsanläggningar: Ett sätt att bidra till ökad energiproduktion2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to examine the pros and cons of compulsory acquisition of rooftop space for mass upscaling of solar panels. It attempts to find what uses a legal tool for compulsory acquisition could bring to society, as well as what the cost of such a tool would mean for each landowner. By looking at existing law it is also the hope of the writer to establish whether there is already a functioning way to accomplish this kind of mass development of rooftop-mounted solar panels. While it is not included in the paper to describe what a potential new piece of law would look like, it concludes that if Sweden was to implement a way to accomplish a mass development of this kind, it should be done by creating a separate act to limit how and by whom the compulsory acquisition can be performed. 

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  • 7.
    Anadol, Eliz
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Nassar, Rima
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Hur ser det ut skatterättsligt i avtalen mellan Tiptapp AB, beställaren och utföraren: Med utgångspunkt i prop. 2022/23:62023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Following Sweden's membership of the EU, EU law has taken precedence over national law. DAC 7 is an EU directive that has been incorporated into Swedish law. A directive has a kind of a frame character, and it sets an objective to be achieved. This work intends to describe and analyze how it looks in terms of tax law in the agreements between the digital platform Tiptapp AB, the client and the executor. Tiptapp is a platform operator that mediates services through an app for private individuals, mainly in large cities and their purpose is to facilitate people's everyday lives. 

    In our work, we have applied the legal dogmatic method, which is based on the doctrine of legal sources and is the most widely applied when it comes to jurisprudence essays. Until the beginning of 2023, there has been no clear legal framework for platform operators regarding control data and taxation. In the absence of clear rules, the chances of greater problems increase for the Swedish Tax Agency when it comes to collecting the right income information for taxation. To answer our questions, our work has mainly been based on Prop.2022/23:6 Reporting and exchange of information on income through digital platforms and certain other amendments to the EU directive on administrative cooperation in the area of direct taxation. The proposition contains The Swedish Parliaments proposal for an intended bill for the collection of control data, as well as selected referral bodies and the Council on Legislation's views on the bill. In this essay, we have chosen to limit ourselves to four referral bodies and present their views, but also the Council on Legislation's opinion on the legislative proposals is considered.  

    Tiptapp will be obliged to submit control information to the Swedish Tax Agency for its users. They must also keep all documents for 7 years after the end of the calendar year to which the documents relate in order to comply with the documentation obligation. The person who performs the work becomes individually responsible for declaring their income to the Swedish Tax Agency. Since the executor is hired by several different clients, they are obliged to pay their own contributions themselves. However, if a client were to hire the same executor for a year and the fee amounts to at least SEK 10,000, the client becomes responsible for paying employer's social security contributions. For Tiptapp, this means that they do not have to pay income taxes and employer's social security contributions for their users, but for the fees that Tiptapp charges, they become taxable.  

    The new legislation leads to an increased workload for the Swedish Tax Agency as a result of more submitted tax returns and control information. At the same time, they will now find it easier to have control, but it will also be easier for them to target “support and guidance” to those covered by the new rules.

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  • 8.
    Andersas, Lisa
    et al.
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    Engholm, Malin
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    Hedersbrottslighetens ideala offer: En kvantitativ genomgång av polisens utredningar av brott med hederskaraktär2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    "The ideal victims of honour-related crime"

    The purpose of this study is to examine if characteristics of victim and perpetrator and circumstances involving the crime, which are described in the theory of "the ideal victim", have an influence on the outcome of police employee’s independent assessment on crimes of honour character. In order to examine this a quantitative method has been applied and a logistic regression has been made of data based on identified crimes whit honour as a motive. The results of the study have shown that eleven variables which has a connection to characteristics and circumstances involving the crime and the investigation, as gender, age and circumstances surrounding reporting the crime, have a significant influence on the outcome. The study’s main conclusion is that no clear connection can be drawn between the outcome of assessments on crimes with an honour motive and the perception of the ideal victim.

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  • 9.
    Andersson, Daniel
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Exitbeskattning: en utökning av kapitalbeskattningen2018In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Yvette Lind, Uppsala: Iustus förlag, 2018, 1, p. 71-93Chapter in book (Other academic)
  • 10.
    Andersson, Daniel
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Grylin, Hanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Kristoffersson, Eleonor
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law. Örebro universitet.
    Beskattning av fastigheter och bostadsrätter2021Book (Refereed)
  • 11.
    Andersson, Daniel
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Troeng, Axel
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Laddinfrastruktur inom gemensamhetsanläggningar: Beslut i strid mot anläggningens ändamål2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The electrification of the transport sector is dependent on the establishment of new charging infrastructure for electric vehicles. In order to achieve Sweden’s environmental goals, the government has commissioned Lantmäteriet to chart the obstacles of establishing charging infrastructure within joint facilities. During the charting, Lantmäteriet has observed the fact that joint property associations that manage joint facilities for garage and parking purposes receive government grants for charging infrastructure, even though the joint facility does not include charging infrastructure. This paper aims to investigate how joint property associations manage permit issues and agreements regarding charging infrastructure, when charging infrastructure is not included in the joint facility. This paper also examines if these issues are taken into account in the grant processing by Naturvårdsverket. The aim of this paper is to generate new knowledge that can be used in Lantmäteriet’s work. The study has been carried out through interviews with joint property associations and through communication with representatives from Naturvårdsverket. The results show that it is common for joint property associations to set up charging infrastructure contrary to the purpose of the facility. Furthermore, it is stated that ignorance and the fact that the associations consciously make decisions against the purpose of the facility due to time and cost causes, are the main reasons for the establishment. The authors also state that Naturvårdsverket and Lantmäteriet have different views on when and how charging infrastructure can be considered a part of a joint property. Furthermore, it is concluded that inconsistent legislation makes it difficult for ordinary people who administer joint property associations to comply with current laws and regulations.

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  • 12.
    Andersson, Erik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Mejia, Mario
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Särskild begränsning i avdragsrätten för ränteutgifter på vissa skulder2021Independent thesis Basic level (degree of Bachelor), 14 HE creditsStudent thesis
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  • 13.
    Andersson, Maja
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wistrand, Tilda
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Rätten att frånträda ett förhandsavtal vid köp av nyproducerade bostadsrätter.: En analys av förhandstecknarens möjligheter att frånträda ett förhandsavtal, utifrån lagstiftning, allmänna avtalsrättsliga principer samt rättspraxis.2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det föreligger en osäkerhet kring förhandstecknarens möjligheter att frånträda ettförhandsavtal. Giltighetsvillkoret i 5 kap. 3 § BrL avseende “beräknad tidpunkt för upplåtelse” har ansetts vara otydligt och har därför tolkats och tillämpats olika, i olika fall.Den “beräknade tidpunkten för upplåtelse” i 5 kap. 3 § BrL har varit föremål för diskussion:Måste tiden anges till ett exakt datum eller räcker det att tiden anges som ett tidsintervall utan att det inverkar på förenligheten med det nyss nämnda giltighetsvillkoret i 5 kap. 3 § BrL? Den 31 mars 2021 kom ett avgörande från HD vilket är den första prejudicerande domenavseende tolkningen “beräknad tidpunkt för upplåtelse” i 5 kap. 3 § BrL, domen gervägledning i liknande fall framöver.

    Syftet med uppsatsen är att kartlägga vilka möjligheter en förhandstecknare har att häva eller frånträda ett förhandsavtal enligt gällande rätt, de lege lata, med utgångspunkt primärt från BrL men även allmänna avtalsrättsliga principer kommer att beaktas. I syftet ingår också att diskutera om det finns, enligt den kartläggning som redogjorts för, anledning att utöka förvärvarens frånträdesrätt, de lege ferenda.

    I uppsatsens analys konstateras att “beräknad tidpunkt för upplåtelse” är tillräckligt preciserat när det är angivet som ett tidsintervall. Det har dock inte avgjorts hur långt ett tidsintervall får vara, men att ett intervall på sex månader är tillräckligt preciserat. Vid bedömningen huruvida det finns anledning att utvidga en förhandstecknares rätt att frånträda ett förhandsavtal har författarna bland annat diskuterat det lagfästa överlåtelseförbudet i 5 kap. 6 § BrL.

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  • 14.
    Andersson, Towe
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
    Lindgren, Matilda
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
    Fastighetsbestämning och särskild gränsutmärkning i Sverige2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to describe property definition and special boundary demarcation and to analyze the differences between the two cadastral procedures. Property boundaries, especially unlawfully determined boundaries created through unofficial parcelling, can create conflicts between landowners and make it diffi-cult to know which land that a property contains of. It is possible to clarify the boundary conditions through a property definition or through a special boundary demarcation re-establish boundary marks.

    The methods used are: (1) A literature review to collect background information, (2) A case study to summarize court cases and (3) A questionnaire study to collect opinions from cadastral surveyors.

    The result is summarized in two comparisons. Firstly between restoration of landmark and special boundary demarcation (which replaced restoration of landmark in a legislative change in 2010), which demonstrated that the change in the law is considered positive because special boundary demarcation gives a legal effect on the boundaries. Secondly between property definition and special boundary demarcation which demonstrated that the two procedures are similar to each other. One difference between the procedures is that special boundary demarcation only can be used when there are no uncertainties concerning the boundary. It also demonstrated that the cadastral procedure costs only can be distributed during property definition.

    The legal effect on the boundaries contributes with a certainty for the property owners and is also considered positive for the community development. No exact definition of what a legal uncertainty is, was found using the three methods. A definition should make it easier to know which cadastral procedure that should be used. A question to examine in future studies is the possibilities to distribute cadastral procedure costs even during special boundary demarcation. 

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    Fastighetsbestämning och särskild gränsutmärkning i Sverige
  • 15.
    Andrejev, Christian
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Ask, Jesper
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Utbyggnad av väg och järnväg: Principer för hantering av markåtkomst och ersättning2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Fungerande infrastruktur är viktigt för att samhället ska fungera. Det är därför också viktigt att Trafikverket och kommuner får tillgång till mark för utbyggnad av bland annat vägar och järnvägar. Samtidigt görs ett intrångi någons enskilda äganderätt. Markåtkomst för dessa ändamål kan ske med en frivillig överenskommelse mellan parterna men i vissa fall tvingas Trafikverket och kommuner att tvångsvis förvärva marken.

    Syftet med arbetet är att ta reda på om Trafikverket och kommuner har några särskilda principer för markåtkomst gällande utbyggnad av vägar och järnvägar, samt försöka ta reda på hur fastighetsägare behandlas i en sådan process. Målet är att kunna bidra med ett bättre underlag för både Trafikverket och kommuner vad gäller deras riktlinjer för markåtkomst. För att besvara frågeställningarna i studien har intervjuer med ett antal kommuner samt sakkunniga inom Trafikverket genomförts.

    Resultatet visade att det finns riktlinjer för hur själva markåtkomsten ska hanteras men ingen respondent ansåg att de hade några riktlinjer för hur en fastighetsägare ska behandlas i processen. Den största skillnaden mellan Trafikverket och kommunerna var att kommunerna nästan aldrig använder tillfälliga nyttjanderätter i detaljplanplanen utan förlitar sig på frivilliga överenskommelser ifall de behöver tillgång till mark, medan Trafikverket använder sig utav tillfälliga nyttjanderätter i väg- och järnvägsplan i större utsträckning. I slutsatsen framgår det att den främsta faktorn för att nå en överenskommelse är tidig kontakt med fastighetsägare där det är viktigt att visa förståelse för dennes situation. Många respondenter var också enade om att det är viktigt att hela tiden hålla fastighetsägare informerade om vad som ska ske och hur deras fastighet kommer att påverkas. Trots att det inte finns fastställda riktlinjer för hur en fastighetsägare ska behandlas verkar de flesta ändå utgå från liknande ”principer”. 

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  • 16.
    Andrén, Daniela
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Kristoffersson, Eleonor
    Örebro universitet.
    Kellgren, Jan
    Örebro universitet, Institutionen för juridik, psykologi och socialt arbete.
    Designing and Negotiating Agreements in a Digitalized Era – a qualitative analysis2020Report (Other academic)
    Abstract [en]

    Digitalization is a reality that governs more and more both the society and the economy, facilitating new and more efficient ways of setting up business and business collaborations. Rational agreement routines and well thought through contracts help organizations to avoid legal disputes and thus maintain long-term relations with customers and suppliers. Therefore, a digitalized platform where non-lawyers (purchasers, sellers) in a user-friendly interface can draft individual contracts without lawyers is expected to both increase the companies’ labor productivity and to facilitate the evaluation of risks and opportunities over time. To our knowledge, there is very little known about the agreement routines and the firms’ interest of making them more efficient using digital solutions. Based on semi-structured interviews that we carried out in Sweden during the autumn 2019, we found that companies and authorities are not fully in control of their agreements, when it comes to for example the origin of the agreements, the agreement routines, the storage of agreement and authorized signatures and do not fully use the potential of digital tools for managing and negotiating contracts. Unexpectedly, organizations seem to be of the opinion that the current, a little bit unmodern, system actually works for them. Therefore, new digital tools and/or digital platforms must really meet the needs of the organizations to correspond to the investment for it. Our interviews suggest that new simple digital solutions might be appreciated and used.

  • 17.
    Antonsen, Camilla
    et al.
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    Lind, Johanna
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    "Vad tänker du när du hör ordet terrorism?": En intervjustudie om individers uppfattningar om terrorism2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study has exanimated different individuals’ conceptions and perceptions of terrorism. To examine this issue we have done semi-structured interviews with six different individuals. The first main result of the study and the most important conclusion was that different individuals had different perceptions about what terrorism is and how it should be defined. Most of the interviewees counted both physically and psychologically harmed people as victims of terrorism. The main result when it comes to conceptions about terrorists looks was that terrorists have “big beard” and were “Muslims”. When it comes to medias representation of terrorism most of the interviewees believed that media angle and leave out information, and that this had some influence on their perception of terrorism. The interviewees also mentioned an increased fear and concern about terrorism, something that did not affect their daily routines and activities.

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  • 18.
    Anwya, Odisho
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ne bis in idem: Skattetillägg & Skattebrott2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    Ne bis in idem - Odisho Anwya
  • 19.
    Arfwidsson, Linnéa
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Land management, GIS.
    Warg, Alicia
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Land management, GIS.
    Traditionella och nya upplåtelseformer av bostadslägenheter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This essays main focus is to further develop the understanding and describe six different types of tenure. The essay investigate similarities and differences between the types of tenure on the Stockholm housing market. The most common types of leaseholds, ownership apartments, and rental apartments will be described but and also new types of leases will be described. Such as cooperative rental apartments, condominiums, low purchase price apartments and rental purchases. The latter two are new forms of types of ownership and have emerged as an attempt by developers to bring young adults and low-wage earners into the housing market.

    Firstly, The qQuestion formulations in this essay are constructed to investigate similarities and differences which exist between the different forms of submission. Secondly, the questions target what kind of current costs for housing and the non-recurrent costs for purchasing. Finally, the purposes for the introduction of the new forms of leasing.

    The study has been conducted through literature studies and also interviews with market developers. Therefore, based on the study questions, respondents have answered the basis for our presentation and discussion of a descriptive analysis of the various forms of submission.

    Based on the results of the study, it can be clarified that the rental apartments can be the most advantageous in terms of the cost. But then it is taken into account that the queue is about 10 years for getting an apartment. Further, the results indicate that individuals that has a capital and the opportunity to purchase a ownership apart, the queue isn’t a matter and the individual has an opportunity to make a profit or loss on a later sale of the residence. Taking account to amortization of loans, an ownership apartment can be most advantageous from an economic perspective. Condominiums has been found to have a relatively low fee but the monthly cost become relatively high depending on the high purchase price.

    The results of this study shows that co-operative rental apartments have been found to have a low monthly cost. But the problem is that they are bothered by a long queue and also that the individual is dependent of a input gains. The two new types of low purchase price apartments and rental purchases on the market are so newly established which makes it difficult to make an accurately interpret of their impact on the housing market today.

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    Traditionella och nya upplåtelseformer av bostadslägenheter
  • 20.
    Artursson, Moa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ödén, Denise
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Bränsleskattens effekter på samhället ur ett rättsligt perspektiv: En analys om de rättsliga orsaker som medför ett högre bränslepris ur ett skattehänseende2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bränslepriserna har under de senaste åren varit oroväckande för såväl näringsidkare som för konsumenter. Dagens bränslepriser slår hårt på vissa branscher och privatpersoner har inte hunnit anpassa sig till de ökade kostnader som bränslepriserna medför. Syftet med uppsatsen är att analysera rättsliga orsaker som medför förhöjda bränslepriser ur ett skattehänseende. Analysens primära utgångspunkt är att kartlägga hur bränsleskatten har förändrats genom nya förslag i förhållande till nationell rätt och EU-rätt. 

    I uppsatsens analys konstateras att bränslepriserna har ökat markant under åren. Priset för diesel har ökat med mer än 10 kr/liter och bensin har ökat med ungefär 7 kr/liter bara under de senaste fem åren. Av priset vid pump uppgår idag andelen skatt till ungefär 30 - 40 procent för diesel respektive 40 - 50 procent för bensin. När priserna för bränsle stiger stiger också priset på många andra varor som till exempel livsmedel som i slutändan leder till att konsumenten drabbas till följd av de höga bränslepriserna. De mest kritiska branscherna som fraktbolag och jordbruk påverkas i högsta grad vilket främst beror på att det inte finns andra alternativ för att komma undan de höga bränslekostnaderna. Regeringen har lagt fram förslag på ett flertal åtgärder men möjligheterna för samhället att anpassa sig är trots detta små. De EU-rättsliga reglerna påverkar svensk rätt i förhållande till bränsleskatten genom minimiskattebeloppen samt reglerna kring mervärdesskatt. Det kritiska läget gällande höga bränslepriser är inte bara på grund av skattesystemet. Faktorer som pandemi och konflikten mellan Ryssland och Ukraina är två av de största anledningarna till att oljepriser ökat under de senaste två åren vilket resulterar i den situation vi befinner oss i idag då tillgång och efterfrågan varierat kraftig.

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  • 21.
    Askeroth, Rickard
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Benefika förvärv av skogsfastigheter2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats analyserar den inkomstskatterättsliga gällande rätten som reglerar kontinuitetsprincipen och förvärvstillfället vid benefika förvärv av skogsfastigheter och med hjälp av denna analys förtydliga hur dessa två företeelser kommer till uttryck vid ett benefikt förvärv av en skogsfastighet.

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  • 22.
    Atak, Kıvanç
    Stockholms universitet, Kriminologiska institutionen.
    Racist Victimization, Legal Estrangement and Resentful Reliance on the Police in Sweden2022In: Social and Legal Studies, ISSN 0964-6639, E-ISSN 1461-7390, Vol. 31, no 2, p. 238-260Article in journal (Refereed)
    Abstract [en]

    Scholarly literature offers much insight into aggressive policing of racial minorities. However, research is not equally extensive regarding the experiences of racial minorities with law enforcement when police response might be decisive for their sense of recognition and protection as a community. Bridging debates from critical race studies, hate crimes and legal cynicism, this paper addresses how policing of racist victimization is experienced by members of racially targeted communities in Sweden. Drawing on interviews with people having personal and/or vicarious experiences with racist victimization, I analyze resentful reliance on the police through the concept of legal estrangement. While most respondents describe police treatment in somewhat positive terms, there is a shared resentment at the police due to the lived experience that racism often remains undetected. Previous interactions with law enforcement also pave the way for accumulated skepticism toward the utility of the policing of racial hatred. Disenchantment with law enforcement notwithstanding, reliance on the police manifests a will not just to be recognized as a victim, but also to make the pervasiveness of racism more visible.

  • 23.
    Axelsson, Ivar
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Jonsson, Oscar
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Rapporteringspliktiga inhemska arrangemang: - En analys utifrån proportionalitets och legalitetsprincipen2021Independent thesis Basic level (degree of Bachelor), 14 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of the work is to analyze the outcome of the investigation, SOU 2018: 91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet) regarding domestic arrangements. Based on the domestic arrangements, the concepts of advisers, reportable arrangements and the reporting charge presented in the investigation will be described and analyzed based on the principles of proportionality and legality. The work is based on views from the following consultation bodies, the Association of Authorized Public Accountants, the Business Tax Delegation, the Swedish Tax Agency, the SRF consultants, the Swedish Bar Association. The issue of domestic arrangements has not yet led to any legislation.

    Method: The work is based on a legal dogmatic- and a legal analytical method.

    Conclusion: Our conclusion is that the reportable arrangements, the concepts of advisers and reporting charge, are contrary to the principles of proportionality and legality.

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  • 24.
    Ayranci, Esma
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Vem ansvarar för faktiska fel i fast egendom?: Fastighetsrätt2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    Vem ansvarar för faktiska fel i fast egendom?
  • 25.
    Backlund, Therese
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Nilsson, Mattias
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Egendomsskyddet vid tvingande marköverföring: Studie kring tillämpning av proportionalitetsprincipen2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Conducting compulsory land transfer is something that is not applied more often than land transfers that have an agreement between the parties. Despite this, it does happen that the parties do not agree, and that the surveyor will have to carry out the handling in a way that results in a compulsory land transfer. It is a complicated process that involves special paragraphs for this purpose only. In addition to the applicable chapter, the surveyor must also consider the protection of property, which originates in Sweden's constitution. Property protection is a condition that, despite its early origins, is becoming more relevant after the NJA 2018 p. 753.

    The aim of the research conducted by the authors is to contribute to the elucidation of clearer guidelines for how surveyors can proceed in their handling of compulsory land transfer. Based on the research question, proposals are presented for how and when the principle of proportionality can be tested.

    To answer the research question, the authors apply different qualitative research methods and then compare these with each other in the preparation of the result. A legal dogmatic method has been applied through an analysis of how paragraphs are used in practice. In addition, interviews with surveyors and lawyers have been conducted. Why two different occupational groups were interviewed is to discuss the subject from the perspective of different occupational groups. The implementation is based on a semi-structured approach and took place through Skype and telephone communication. The respondents' responses and the legal dogmatic analysis show that surveyors and courts are on the same track for the conditions to be tested in the application of compulsory land transfer. However, the result shows an ambiguity regarding when the property protection is to be tested and important definitions for the test in the strict sense. The conclusions of the research show that NJA 1996 p.110 stated that the protection of property was fulfilled by examining Chapter 5. The Property Formation Act (SFS 1970:988). More judgments and guidelines are needed to establish an official review system in mandatory land transfer. What can be done within a relatively short span of time is to develop an existing handbook and to define the definition of what an important interest means in a real estate development context.

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  • 26.
    Balidian, Samuel
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Suazo, José
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Betydelsen av god tro vid unionsintern handel: Förvärvarens undersökningsplikt avseende sina leverantörer vid köp av varor inom EU med särskilt fokus på bedrägeri och mellanled2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 27.
    Barreiro-Gen, Maria
    et al.
    Economic Development and Social Sustainability Research Unit, Department of Economic Analysis and Business Administration, Faculty of Economics and Business, University of A Coruna, Elviña, A Coruña, Spain.
    Novo-Corti, Isabel
    Economic Development and Social Sustainability Research Unit, Department of Economic Analysis and Business Administration, Faculty of Economics and Business, University of A Coruna, Elviña, A Coruña, Spain.
    Collaborative learning in environments with restricted access to the internet: Policies to bridge the digital divide and exclusion in prisons through the development of the skills of inmates2015In: Computers in human behavior, ISSN 0747-5632, E-ISSN 1873-7692, Vol. 51, no B, p. 1172-1176Article in journal (Refereed)
    Abstract [en]

    The deprivation of freedom for the prisoners, involves not only physical isolation, but also digital, which implies a strong isolation particularly painful in an “information society”. Spanish prison population is deprived of access Internet and all ICT that could contact inmates with outdoor life, this is mainly due to security issues. Not having enough ICT skills is a new cause of social exclusion. The objective of this research was to identify the key issues which should be focused by policy makers to avoid digital divide among prison population. A survey among inmate population in all the five penitentiary centers in Galicia, in the northwest of Spain, was undertaken to obtain a sample of 380 inmates. A Structural Equation Model (SEM) was carried out to explain prisoners’ ICT Skills, in bias to inmate’s social skills, general skills and attitude towards collaborative learning. For inmates, who are characterized by their low education level, results shown the relevance of having general and social skills to be able to have more ICT skills. Then, collaborative learning in prison it is shown as a way to bridge both walls: the physical (better reinsertion and no recidivism) and the digital one.

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  • 28.
    Benselfelt, Milena
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Land management, GIS.
    Brändström, Sophia
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Land management, GIS.
    Elledningars rättighetstyper; ledningsrätt, servitut och nyttjanderätt: Elbolagens och lantmäterimyndigheternas åsikter2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden is constantly developing and it means more lines in the ground, which leads to more questions about their legal rights. The electricity grid is divided into three different sizes; the core network, the regional network and the local network. The electricity grid is an important part of the infrastructure, and it should be legally protected through for example, utility easement or agreement easement.. Issues may arise about the legal rights of power lines such as when a transfer occurs, etc. Thus it is important to examine how the power lines should be legally protected.

    The purpose of the study is to examine how the electricity companies legally protect their power lines, as well as the pros and cons of the legal rights, based on the aspects of electricity companies and cadastral authorities. The purpose is also to highlight the most common issue regarding the legal rights on power lines.

    The questions that were formulated according to the purpose were:

    1. How do electricity companies legally protect their power lines?

    2. What are the pros and cons of the legal rights based on the views of electricity companies and surveyors?

    3. What is the most common problem that electric companies have about legal rights of power lines?

    By using a qualitative method in form of an interview study, the data for the study has been obtained. The interview study consisted of 16 interviews with experts from electricity companies and cadastral authorities. As the study should cover all of Sweden, electricity companies and land surveyors were selected with a geographical spread.

    The study shows that electricity companies legally protect their power lines depending on their size. The study also shows the differences between the electricity companies and the cadastral authorities ́ views on the pros and cons of the legal rights. Issues may occur depending on who owns the land where the lines are to be constructed. 

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  • 29.
    Berg, Erika
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Berglund, Terés
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Renskötselrätt vid lantmäteriförrättning: Hur beaktas rättigheten?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Renskötselrätt innebär enligt rennäringslagen en rätt för samer att använda mark inom ett renskötselområde till underhåll för sig och sina renar. Renskötselrätten grundas på urminnes hävd och tillkommer den som är same och medlem i en sameby. Renskötselrätt innebär en särskild rätt till fast egendom vilken existerar parallellt med äganderätten och omfattas av egendomsskyddet i 2 kap. 15 § regeringsformen.

    Enskilda individer kan tvingas till rådighetsinskränkningar eller till att avstå mark till förmån för allmänna intressen som infrastruktur och bebyggelse. Detta ska ske enligt reglerna för markåtkomst som återfinns i ett tjugotal lagar. Enligt Europakonventionen och regeringsformen ska den som tvingas avstå mark eller rättigheter ersättas.

    En fastighetsbildningsförrättning handläggs av lantmäterimyndigheten enligt reglerna i fastighetsbildningslagen. Ett återkommande problem är att värdera vilken skada en sameby lider när ersättning enligt lag måste prövas i samband med ett intrång.

    Syftet med detta arbete är dels att bidra med ökad kunskap om renskötselrättens juridiska innebörd, och dels att synliggöra hur renskötselrätten i nutid beaktas vid markåtkomst inom en lantmäteriförrättning. Detta för att bidra till att skapa en samsyn och en enhetlig handläggning av åtgärder som påverkar renskötselrätten. För att svara på denna studies frågeställningar har studier av förrättningsakter och intervjuer med förrättningslantmätare och en representant från Länsstyrelsen genomförts.

    Resultatet av studien visar att det i dagsläget är oklart hur renskötselrätten ska beaktas inom en lantmäteriförrättning och att det saknas arbetsstöd för hur renskötselrätten ska värderas vid ett intrång. I slutsatserna i detta arbete framgår det att detta beror på att det finns luckor i rennäringslagen vilket gör att den inte integrerar väl med annan lag och att det många gånger är oklart vilken myndighet som äger vilken fråga rörande renskötselrätten. För en enhetlig handläggning av ärenden som berör renskötselrätten krävs utbildning, klarläggande av vissa begrepp och bättre samverkan mellan myndigheter. Men framförallt krävs en revidering av rennäringslagen och relationen mellan den och annan lag.

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  • 30.
    Berggren, David
    et al.
    Lantmäteriet.
    Paasch, Jesper M.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Land management, GIS.
    Förnyelselagen - möjlighet eller hot?2018In: Samhällsbyggaren, ISSN 2000-2408, Vol. 27 maj, no 2, p. 38-39Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Riksdagen har beslutat att avtalsrättigheter som skrivits in i det statliga Lantmäteriets fastighetsregister före den 1 juli 1968 kommer att tas bort ur registret om inte rättighetshavaren senast den 31 december 2018 anmäler till Lantmäteriet att den ska finnas kvar. Hur arbetar rättighetshavare med förnyelsekravet och vad kan förnyelsekravet väntas få för konsekvenser?

  • 31.
    Berlin, Gustav
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Karlsson, Daniel
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Rapporteringspliktiga arrangemang: Med fokus på begreppen rådgivare och arrangemang2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 32.
    Björklund, Sara
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Conzen, Agnes
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Redovisning av dispositionsrätter i fastighetsregistret avseende allmänt vattenområde2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, information concerning disposition rights in public water areas is not reported in any official register. The reason for this is that the general water area is not included in the property division. Public water area is not owned by anyone and the Legal, Financial and Administrative Services Agency(Kammarkollegiet) has become its representative.The purpose of the master thesis is to investigate and report how disposition rights in public water areas are to be reported in a property register and toexamine Finland’s system för reporting disposition rights in public water areas. The study method takes place with discussions in focus groups and qualitative interviews with experts. The focus groups and interviews were held with officials from the National Land survey of Sweden (Lantmäteriet), National Land Survey of Finland (Lantmäteriverket) and the Swedish Maritime Administration (Sjöfartsverket. Furthermore, the project presents a literature study and illustrates certain problems the entail that disposition rights in public water are not registered. The master thesis examines a brief comparison with the conditions in Finland, where public water is state-owned. The comparison is based on information obtained from interviews with representatives of the Finnish authorities and the results are used to find out if it is appropriate to apply the Finnish system in Sweden. The conclusion of the thesis is that legislation on public water areas is unclear. There is also uncertainty about the ownership of public water areas. The study concludes that it is not possible to define disposition righets in public water areas in legislation because public water is not owned by anyone and does not constitute a property. More research is needed in the subject to get at better system for reporting disposition rights regarding public water areas. The comparison with Finland concluded that Sweden and Finland have similar legislation regarding the property register. The biggest difference between the countries is that in Finland water is generally owned by the state.

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  • 33.
    Björlestrand, Tim
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Grundberg, Erik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Revisorns anmälningsplikt vid misstankeom brott – verktyg eller börda?2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En revisors huvudsakliga arbetsuppgifter består av att granska bolagets räkenskaper och gerådgivning inom revisionens område. I ett led att stärka revisorns brottsförebyggande rollskrevs lagstiftningen om i slutet på förra seklet. 1999 införlivades revisorns anmälningsplikt inya aktiebolagslagen, vilket gav denne en skyldighet att anmäla brottsmisstankar till åklagaresom fattades under revisionsuppdraget. Det var en stor omställning för revisorn som tidigarevarit hindrad av rådande lagstiftning att agera i liknande situationer. 2004 publiceradeBrottsförebyggande rådet en rapport där de följt upp revisorernas inställning tillanmälningsplikten. Den visade på ett brett missnöje inom yrkeskåren där en majoritet avrevisorerna ställde sig kritiska till förändringen.Syftet med denna uppsats är att redogöra för och analysera revisorns anmälningsplikt vidmisstanke om brott och se hur revisorn förhåller sig till den idag – 20 år efter dess tillkomst.Vi har även följt upp och undersökt om lagen fyller sin funktion med att förebyggaekonomisk brottslighet. För att besvara uppsatsens frågeställningar har vi valt denrättsanalytiska metoden. Vi har även utfört en empirisk undersökning där vi genomkvantitativ och kvalitativ metod skickat ut en enkät till revisorer och intervjuat myndigheterför att få deras bild av anmälningsplikten idag.De slutsatser vi kan dra av studien är att det har skett en tydlig förändring i revisornsinställning till anmälningsplikten. En majoritet av de tillfrågade revisorerna i vårundersökning anser att den fyller en funktion och har en brottsförebyggande effekt. Ävenmyndigheterna vi intervjuat betonar att anmälningspliktens största styrka finns i detpreventiva. Många revisorer vi varit i kontakt med anser att anmälningsplikten fungerar somett verktyg att ha i tjänsten och stärker deras ställning.Efter anmälningspliktens ikraftträdande 1999 kan man även konstatera att det blivit vanligareatt revisorn någon gång gjort en anmälan för misstanke om brott. 42 % av de revisorer vitillfrågat uppger att de har upprättat en anmälan för misstanke om brott till åklagare, vilketgår att jämföra med de 6 % som svarade ja på samma fråga 2004.Många revisorer har dock anmärkt på anmälningspliktens omfattning av brott och menar attmyndigheterna borde ta ett större ansvar kring bokföringsbrott som rör försenadeårsredovisningar. Myndigheterna har kännedom om den kritiken och arbetar för att skapabättre arbetsrutiner i den frågan. Det går även att se ett visst tolkningsutrymme i frågan närrevisorn ska göra en anmälan. Lagen förordar att denne ska ingripa redan vid misstanke, meni vår undersökning framkommer det att många revisorer vill vara 100 % säkra på att ett brottär begånget innan de anmäler. Denna bild delar även de myndigheter som verkar inomområdet.Slutligen kan vi konstatera att slopandet av revisorskravet för mindre aktiebolag för 10 årsedan, har gjort att antalet inkomna anmälningar från revisorer har sjunkit dramatiskt desenaste åren. Reformen har gjort det lättare för bolagen ett begå ekonomiska brott och fleramyndigheter har uttryckt en oro över utvecklingen, däribland Ekobrottsmyndigheten ochRiksrevisionen, och argumenterar för en återgång till revisorsplikten.

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  • 34.
    Bladin, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Melkersson, Elin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Det direkta sambandet mellan ersättning och transaktioner2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bedömningen gällande om en transaktion mot ersättning anses föreligga, är ett område inom mervärdesskatten där det frekvent har fastställts ny praxis från EU-domstolen i över 40 år och gör så än idag. En transaktion mot ersättning kan utgöras avleverans av en vara eller tillhandahållande av en tjänst. Utifrån fastställda domar från EU-domstolen går det att utläsa att det sällan råder problem gällande om en vara anses levererad mot ersättning, vilket enligt vår mening grundas på en varas beskaffenhet. Det föreligger däremot fler problem gällande tolkningen om en tjänst anses tillhandahållen mot ersättning. Av praxis framgår att det finns underförstådda kriterier som måste vara uppfyllda för att en tjänst ska anses tillhandahållen mot ersättning. Domstolen har fastställt att det måste föreligga ett direkt samband mellan den ersättning som utgår ochden tjänst som tillhandahålls. Enligt vår mening är det tre huvudkriterier som särskiltutmärkt sig gällande bedömningen om ett direkt samband anses föreligga. Av de behandlade rättsfallen framgår att det måste vara fråga om ett rättsligt förhållande mellan parterna, vidare måste motprestationer utbytas, till sist ska ersättningen utgöradet faktiska motvärdet till den tillhandahållna tjänsten. Det direkta sambandet mellan ersättningen och tillhandahållandet av tjänsten är beroende av att alla tre kriterierna är uppfyllda.Baserar på analysen av EU-domstolens praxis, kan vi konstatera att det finns ett stort antal situationer som var för sig, kan utgöra ett problem gällande bedömningen om ettdirekt samband anses föreligga. EU-domstolen har fastställt ett antal underkriterier som, enligt vår mening, ska föreligga inom ramen för varje enskilt huvudkriterium. Kriteriet gällande det rättsliga förhållandet anses förefalla tämligen okomplicerat i förhållande till de andra kriterierna. För att ett rättsligt förhållande ska anses föreligga är det endast ett avtal mellan parterna i fråga som krävs. Ett rättsligt förhållande går inte att avtala bort.Kriteriet gällande att motprestationer ska utbytas, är beroende av att tjänsten innehålleren konsumerbar fördel. Vidare kan motprestationen inte vara för ospecificerad, utan denska gå att individualisera och hänföra till en specifik mottagare. Den ersättningen som utgår för en tillhandahållen tjänst ska utgöra det faktiska motvärdet till den aktuella tjänsten. Ersättningen ska även ha ett subjektivt värde och därav vara mätbar i pengar. En transaktion som är beroende av slumpen, är en omständighet som kan bryta det direkta sambandet. Att rätten till ersättningen är beroende av en slump, är en omständighet som kan medföra att relevansen mellan tjänsten och ersättningen blir för svagt för att utgöra ett direkt samband. När rätten till ersättningen i stället baseras på ett avtal, stärker det direkta sambandet oavsett om det är oklart om ersättning kommer att utgå. Enligt vår mening finns det inget minsta värde för att ett vederlag ska anses utgöra det faktiska motvärdet till en tillhandahållen tjänst. I princip kan minsta möjliga ersättning utgå och det kan ändå vara fråga om ett tillhandahållande av tjänst mot ersättning som faller inom tillämpningsområdet för mervärdesskatt.

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  • 35.
    Blomberg, Camilla
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    Rullstol - en symbol för svaghet?: En översiktsstudie om vuxna individer med funktionsvariation och deras utsatthet för sexualbrott2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim was to present a general view of what is found in earlier research on adults with disabilities and their vulnerability to sexual crimes. The study covers two issues: (1) How do the disability affect vulnerability to sexual crimes according to the articles? (2) How do the articles construct sexual crimes? To answer the aim a scoping review with a total of nine quantitative and qualitative scientific articles were used and a thematic analysis was conducted. The results were analyzed from a social constructionist perspective. The results showed that an individual with a visible disability was described as a symbol of weakness. The results also showed that the articles chose to construct sexual crimes as an individualistic problem. Moreover the results showed that an individual with a disability "consents" to sexual intercourse because of low self-esteem. The conclusion is that more research is needed in order to develop measures to prevent sexual crimes against individuals with disabilities to improve their feeling of security in society. 

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    Rullstol - en symbol för svaghet?
  • 36.
    Blomkvist, Alva
    et al.
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Criminology.
    Jönsson, Moa
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Criminology.
    ”You sure she's 13? Because she seems old enough to ride this ride” - En kritisk diskursanalys om minderåriga flickors utsatthet för digitalt våld på plattformen TikTok2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The development of the Internet has created new arenas for utilizing violence. The purpose of this study is to investigate how digital violence against underage girls can manifest itself on TikTok. The data consists of comment sections belonging to underage girls. The study uses a radical feminist perspective which has the initial belief that the widespread sexual violence against women is a consequence of patriarchy and men's power over women's sexuality; thus, the study has also adopted a power-control perspective. The method for the study is Fairclough's critical discourse analysis, which has been applied to analyze how the discourse manifests in the comment sections. The results show that the digital violence expresses itself by sexualizing and in other ways violating and offending the girls, where the main distinguishing pattern of the discourse is the objectification of the girls as well as a social discourse being identified which maintains and reproduces patriarchal structures and gender power relations. There are tendencies towards a subculture that contributes to a cohesion between people who utilize digital violence against the girls; where the same expressions and words are used by different people.

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  • 37.
    Boklund, Magnus
    et al.
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    Bäck, Emma
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    En skildring av fem kvinnors erfarenheter av våld i nära relation utifrån ett nätverksperspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to examine if and how victims of domestic violence disclose their experiences to their social network, how the social network responds to the violence and the significance of the network responses relative to the evolvement of the violence. The study is based on five semi-structured interviews with women who have been exposed to different forms of domestic violence. The results, which were analysed using a narrative analysis and interpreted by symbolic interactionism and the theory of the leaving process, shows that women disclose their experiences about domestic violence to both informal and formal contacts. Disclosure often happened in the aftermath of a serious violent incident. In the majority of cases, women experienced supportive reactions that also contributed to the final break up from their relationships. Some of the women, however, experience negative attitudes and rejection, in these situations an absolute break-up was not completed. 

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  • 38.
    Bosell, Josefine
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
    Lindblad, Martin
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
    Fastighetstaxering av lokalhyreshus: Utrymmen under mark2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    At a property tax assesment of a non-residential rental housing unit the valuation model of land does not take in to consideration the space beneath it that generate revenue from rent. This means that the tax assessment value of the land does not necessarily reflect the market value.   The purpose of this paper is to make a survey, of two Swedish cities, that can provide the National Land Survey with information that can help them improve the quality of the tax assessment value. The aim is to identify possible connections between the market value in comparison to the tax assessment value of properties with and without space beneath ground.  The methods used are a qualitative analysis of the purchase price in relation to tax assessment values and qualitative interviews. The analysis of the purchase price was done to answer if space beneath ground affects the market value compared to the tax assessment value. The interviews aim to create a deeper knowledge of the value of space beneath ground.  The results from the analysis of the purchase price showed that the market value was not affected by space beneath ground. However, it emerged in the interviews that the land value for space beneath ground should be handled differently during assassment, because it has a noteworthy value. The conclusion was that space beneath ground that generates revenue, should be included in the property tax assessment under special conditions.  

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  • 39.
    Brandt, Emma
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    Rekrytering till islamiska staten: En kvalitativ intervjustudie om IS-rekryteringen i Sverige2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study was to examine the recruitment to the Islamic state as well as viewing possible reasons and motives for joining the Islamic state. Furthermore I also intended to examine the impact of the new amendment of the law concerning terrorist crimes. The study is based on seven semi-structured interviews with persons who work with this kind of questions. Social media is an important part of the radicalization and recruitment to the Islamic state. General motives for joining the Islamic state are for example alienation, social injustice or a search for identity. Nevertheless the process of radicalization and recruitment are individual and vary between different persons.

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  • 40.
    Bregu, Joni Alion
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Nyborg, Jesper
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Jämkningsskyldighet av ingående mervärdesskatt vid fastighetsöverlåtelser: Om övertagande av jämkningsskyldighet och verksamhetsöverlåtelse2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Uppsatsen skildrar de svenska jämkningsreglerna i mervärdesskattelagen vid överlåtelse av fastighet i ljuset av EU:s mervärdesskattedirektiv. Flera rättsfall som berör jämkningsreglerna behandlas i uppsatsen, bl.a. C-787/18 Sögård Fastigheter, C-622/11 Pactor Vastgoed och C-248/20 Skellefteå Industrihus. Praxis samt övriga källor ligger till grund för utredandet av jämkningsreglerna. I uppsatsen redogörs det allmänt för avdragsrätten för mervärdesskatt, när jämkningsskyldigheten aktualiseras samt övertagande av jämkningsskyldigheten utifrån svensk rätt samt EU-rätt. Bestämmelserna om verksamhetsöverlåtelse berörs också för att utreda vad enligt gällande rätt anses utgöra en verksamhetsöverlåtelse samt om det går att jämställa med en vanlig fastighetsavyttring ur ett jämkning perspektiv. Den sistnämnda görs i syfte för att besvara den obesvarade frågan i målet C-787/18 Sögård Fastigheter, vilket också ingår i uppsatsens huvudsyfte. I huvudsyftet ingår även att undersöka huruvida de svenska jämkningsreglerna anses vara förenliga med mervärdesskattedirektivet. 

    Uppsatsen upplyser läsaren om problematiken som föreligger vid fastighetsöverlåtelse utifrån en synvinkel där den förvärvande parten träder in i den överlåtande partens skattemässiga situation. Det förs resonemang om hur jämkningsskyldighet har hanterats och hur det bör kunna hanteras framgent ur ett mervärdeskattemässigt perspektiv för att undvika den problematik som uppstått i dagsläget. En de lege ferenda-diskussion görs därför i syfte för att undersöka alternativa lösningar. Diskussionen avslutas med en egen analys av fördelar och nackdelar med de olika förfarandena samt egna kommentarer vad författarna anser lämpligast. 

    Den första januari 2023 träder en ny mervärdesskattelag i kraft som innebär en bättre anpassning till mervärdesskattedirektivet. Under diskussionen i arbetet redogörs de förändringar som görs i lagen och huruvida bestämmelserna har anpassats till densenaste förändringen av rättsläget. EU konform tolkning samt direkt effekt utreds i arbetet för att på så sätt kunna förstå mervärdesskattedirektivets tillämpningsområden och hur den bör tillämpas. 

    En diskussion förs över det skattebortfall som kan uppstå i dagsläget på grund av oförenligheten som består mellan svensk rätt och EU-rätt. Det vill säga konsekvenserna av den lagstiftning som gäller just nu.

    Under sammanfattande slutsatser ger skribenterna svar på uppsatsens huvudsyfte samt bisyfte i form av egna slutsatser utifrån den undersökning som har genomförts.

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  • 41.
    Bronegård, Martina
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management.
    Policy för markåtkomst: Granskning av Svensk Energis ”Policy - Markåtkomst”2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The management of land access for construction and maintenance of electric grids are handled differently by the electrical grid companies in Sweden. The branch organization Svensk Energi has created a policy for land access in order to create a unitary and equitable management that they recommend their members to use. The purpose of this study was to examine how the policy is used, to identify the areas of development and compile suggestions for improvement.

    Data for the study were collected through semi-structured interviews with experts in nine of the electrical grid companies that are members of Svensk Energi. The result shows that the application of the policy varies between the companies. According to the study the policy's positive features outnumbers its negative characteristics. The companies consider that the policy can be improved by more distinct guidelines in certain areas and more flexibility in other areas. The study presents and states the grounds for improvement proposals that Svensk Energi is recommended to implement to improve the policy.

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  • 42.
    Brunzell, Therese
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology.
    "Vi uppfinner hjulet vid varje enskilt tillfälle": En intervjustudie av Kriminalvårdens möte med intagna transpersoner2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Through qualitative interviews with five employees in the Swedish correctional system and one trans-identified inmate, I sought to get an understanding of transgender inmates are dealt with in the Swedish correctional system. The aim of this study was to examine norms, values and practices expressed by the interview participants regarding transgender inmates. The interview participants expressed an awareness of the group’s vulnerable position in the prison environment, but also the lack of guidelines as well as structured methods to handle the group. Responses focused on the deviant and direct rather than the normative and preventive. The transgendered inmates themselves were responsible to explain their identity to others. At the same time there were no efforts to make the staff members aware of questions concerning gender identities and/or expressions. The Swedish correctional system can be said to maintain normative conceptions of two binary sexes by failing to provide action plans or natural options for persons with gender identities that extend beyond woman or man, or fluctuate between the two categories. To refuse to take a stand is to exercise power, make transgender inmates invisible, and perhaps even be seen as a violation in itself.

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  • 43.
    Bäckman-Mårdh, Sara
    et al.
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Criminology, Criminology.
    Belestam, Annika
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Criminology, Criminology.
    En hovrätts bedömning av trovärdighet och tillförlitlighet i våldtäktsdomar år 2017 & 2021: En innehållsanalytisk studie med utgångspunkt i det ideala offret2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study was to investigate how a plaintiff's story is valued in rape convictions and to see what could affect the credibility and reliability of the plaintiff and defendant. The study used 40 rape convictions from Svea Hovrätt distributed between 2017 and 2021, which were read through several times based on content analysis. The results were analyzed on the basis of theories such as the ideal victim, critical victimology and with a social constructionist perspective. Previous research in the same field was also used. The results of the study showed that there were no major differences between the years, but a small difference could be sensed where the bearing in the plaintiff's story weighed heavier in 2021 than 2017. What affected the reliability and credibility depended on whether it was the defendant or plaintiff. An indication of negative discrimination could also be noted concerning racialized persons, which mostly turned out to be due to language difficulties.

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  • 44.
    Çağdaş, Volkan
    et al.
    Yıldız Technical University, Turkey.
    Stubkjær, Erik
    Aalborg University, Denmark.
    de Vries, Walter Timo
    Technical University of Munich, Germany.
    van der Merwe, Cornelius
    University of Stellenbosch, South Africa.
    Paasch, Jesper M.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Land management, GIS.
    Paulsson, Jenny
    Kungliga Tekniska Högskolan.
    Schwery, Nadja
    University of Freiburg, Switzerland.
    Ploeger, Hendrik
    VUUniversity Amsterdam / Delft University of Technology, The Netherlands.
    Işıkdağ, Ümit
    Mimar Sinan Fine Arts University, Turkey.
    Kara, Abdullah
    Yıldız Technical University, Turkey.
    Co-ownership shares in condominiums – A comparison across jurisdictions and standards: Long version2018In: 6th International FIG 3D Cadastre Workshop, Copenhagen: International Federation of Surveyors, FIG , 2018Conference paper (Other academic)
    Abstract [en]

    Condominium is one of the prevalent forms of three-dimensional (3D) property rights (Paulsson, 2007, p. 32). The condominium concept common to a number of jurisdictions consists of three elements: (a) individual ownership of an apartment, (b) co-ownership (joint ownership) of the land and the common parts of the building, and (c) membership of an incorporated or unincorporated owners' association (van der Merwe, 2015, p. 5). The ownership shares of condominium unit owners in the common property are here referred to as co-ownership shares; yet, alternative terms include ownership fraction, condominium share, participation quota, share value, and unit entitlement. The co-ownership share determines the proportional contribution to the common expenses and the share of common profits, as well as the voting power of each condominium unit owner in the administration of the condominium. The most common approaches to the determination of the co-ownership shares are based on equality, relative size or relative value of each condominium unit, or a combination of such (van der Merwe, 1994, p. 57-58). The literature presents detailed descriptions and comparative analysis related to condominium systems in different jurisdictions (e.g. van der Merwe, 2016; 2015; Paulsson, 2007; EUI, 2005; UNECE, 2005); however, the technical and procedural aspects related to the allotment of co-ownership shares still need to be further investigated. This paper aims to compare methods and procedures applied for the allotment of co-ownership shares of condominium systems in the following seven jurisdictions; Denmark, Germany, South Africa, Sweden, Switzerland, the Netherlands, and Turkey. Also, international geographic information standards (i.e. ISO LADM, OGC LandInfra/InfraGML) are analyzed to assess the extent to which they facilitate allocation of co-ownership shares. The main purpose is to clarify the legal provisions and methodologies related to the determination of co-ownership shares in national condominium systems and bring new insights to countries, which are trying to revise their national provisions for fairer implementations.

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  • 45.
    Çağdaş, Volkan
    et al.
    Yıldız Technical University, Turkey.
    Stubkjær, Erik
    Aalborg University, Denmark.
    de Vries, Walter
    Technical University of Munich, Germany.
    van der Merwe, Cornelius
    University of Stellenbosch, South Africa.
    Paasch, Jesper M.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Land management, GIS.
    Paulsson, Jenny
    Kungliga Tekniska Högskolan.
    Schwery, Nadja
    University of Freiburg, Switzerland.
    Ploeger, Hendrik
    VU University Amsterdam/Delft University of Technology, The Netherlands.
    Işıkdağ, Ümit
    Mimar Sinan Fine Arts University, Turkey.
    Kara, Abdullah
    Yıldız Technical University, Turkey.
    Co-ownership shares in condominiums – A comparison across jurisdictions and standards: Short version2018In: 6th International FIG 3D Cadastre Workshop / [ed] Peter van Oosterom, Copenhagen: International Federation of Surveyors, FIG , 2018, p. 217-242Conference paper (Other academic)
    Abstract [en]

    Condominium is one of the prevalent forms of three- dimensional (3D) property rights (Paulsson, 2007, p. 32). The condominium concept common to a number of jurisdictions consists of three elements: (a) individual ownership of an apartment, (b) co-ownership (joint ownership) of the land and the common parts of the building, and (c) membership of an incorporated or unincorporated owners' association (van der Merwe, 2015, p. 5). The ownership shares of condominium unit owners in the common property are here referred to as co-ownership shares; yet, alternative terms include ownership fraction, condominium share, participation quota, share value, and unit entitlement. The co-ownership share determines the proportional contribution to the common expenses and the share of common profits, as well as the voting power of each condominium unit owner in the administration of the condominium. The most common approaches to the determination of the co-ownership shares are based on equality, relative size or relative value of each condominium unit, or a combination of such (van der Merwe, 1994, p. 57-58). The literature presents detailed descriptions and comparative analysis related to condominium systems in different jurisdictions (e.g. van der Merwe, 2016; 2015; Paulsson, 2007; EUI, 2005; UNECE, 2005); however, the technical and procedural aspects related to the allotment of co-ownership shares still need to be further investigated. This paper aims to compare methods and procedures applied for the allotment of co-ownership shares of condominium systems in the following seven jurisdictions; Denmark, Germany, South Africa, Sweden, Switzerland, the Netherlands, and Turkey. Also, international geographic information standards are analyzed to assess the extent to which they facilitate allocation of co-ownership shares. The main purpose is to clarify the legal provisions and methodologies related to the determination of co-ownership shares in national condominium systems and bring new insights to countries, which are trying to revise their national provisions for fairer implementations.

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  • 46.
    Carpenter, Angela
    et al.
    School of Earth and Environment, University of Leeds, United Kingdom; Centre for Marine and Coastal Policy Research, Plymouth University, United Kingdom.
    Shellock, Rebecca
    Plymouth Marine Laboratory, United Kingdom; European Centre for Environment and Human Health, University of Exeter, Truro, United Kingdom.
    von Haartman, Robin
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Industrial economics. University of Gävle, Center for Logistics and Innovative Production.
    Stephen, Fletcher
    UN Environment World Conservation Monitoring Centre, United Kingdom.
    Glegg, Gillian
    Centre for Marine and Coastal Policy Research, Plymouth University, United Kingdom.
    Public perceptions of management priorities for the English Channel region2018In: Marine Policy, ISSN 0308-597X, E-ISSN 1872-9460, Vol. 97, p. 294-304Article in journal (Refereed)
    Abstract [en]

    The English Channel region is an area of high conservational importance, as well being a contributor to economic prosperity, social well-being and quality of life of the people living around it. There is a need to incorporate societal elements into marine and coastal governance, to improve management of the Channel ecosystem. Public Perception Research (PPR) is a relatively unexplored dimension of marine science, with limited research at the scale of the Channel region. Using an online survey, this study examined the public's use of, and funding priorities for, the Channel's marine and coastal environment. It revealed that there are variations in how the English and French coastlines are used. Environmental issues were generally viewed as being more important than economic ones. Country-level differences were observed for public uses of, and priorities for the Channel region. Cleaner water and beaches, and improved coastal flood defences, were more highly prioritised by English respondents, while offshore renewable energy and sustainability of businesses were more highly prioritised by French respondents. The paper contributes to the debate on the value of PPR by addressing evidence gaps in the English Channel region, and to PPR literature more broadly. It provides baseline data to inform future engagement strategies for the marine and coastal governance of the Channel region specifically. It also identifies how this type of research has implications for the wider marine and coastal environment, including contributing to Sustainable Development Goal 14 on conserving and sustainably using the oceans, seas, and marine resources.

  • 47.
    Catovic, Imra
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Dimitrijevic, Mila
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Avdragsrätt för ingående mervärdesskatt vid anskaffning av rådgivningstjänster i samband med aktieöverlåtelser: Den rättsliga utvecklingen ur ett EU-konformt perspektiv2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 48.
    Coban, Büsra
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Fernstedt, Tilde
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Väsentlig Anknytning: -Betydelsen av att bedriva näringsverksamhet & inneha ekonomiskt engagemang i Sverige2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 49.
    Colakovic, Isak
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Computer and Geospatial Sciences, Geospatial Sciences.
    Kan allemansrättens omfattning tydliggöras genom domsluten i tidigare rättsfall?2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Right of Public Access is today a part of the Swedish constitutional law and is also mentioned in the Environmental Code without being defined. The law does not give any clear explanation as to what the Right of Public Access really means and what it encompasses apart from the general obligation to show consideration and caution. The law can only provide some form of demarcation if other laws are interpreted to the contrary, but that this should be done is in any case an assumption. It would also be strange if a Constitutional law is always relative to all other laws that are supposed to be subordinate to it. 

    Conflicts regarding the Right of Public Access are unusual, probably because it is based on custom and consensus, but with an increased commercial use of nature in the form of for example berry picking and the arranging of tourist activities on other peoples land as well as a change in general attitudes, it is not far-fetched to imagine that these conflict can become increasingly common in the future. It is important to know what rights and obligations the Right of Public Access actually provides, in addition to vague guidelines that people are assumed to follow.

    Since it is not possible to find this in the law, this thesis turns to the next step in the legal system; the courts, which would usually proceed from the law to resolve legal conflicts. Seven legal cases have been analysed with the aim of finding out the reasoning used by the courts and how they assess the extent of the Right of Public Access in each case. The purpose is to be able to compare the outcomes of the conflicts to see if the courts´ handling of previous cases can clarify anything regarding the extent and limitations of the Right of Public Access.

    The results show that there are large differences between how different courts assess the matter, both within the same legal case but also between them. There are sheer contradictions and it cannot be said that the courts are consistent in their application of the Right of Public Access. Some principles appear in several of the verdicts, such as an unspecified tolerance limit for damage and inconvenience, that a commercial use of the Right of Public Access is permitted and that there is an oppurtunity for property owners to partially prevent the public from areas that are technically accessible by the Right of Public Access given certain conditions. However, it is doubtful how much these rules, applied by several courts, are worth as there is no obligation for a future legal interpreter to take them into account. The courts generally have a too far-reaching interpretation regarding what rights the public has, which results in the landowner having to make major concessions. The work finds that it is necessary that the demarcations of the Right of Public Access be legislated after a careful investigation that takes the changing conditions of the future into account. 

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  • 50.
    Cononenco, Elena
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Vysheslavtseva, Ekaterina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Försäljning av privatbostäder: Kriterier och gränsdragning med yrkesmässig försäljning2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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