I Sverige tillämpas, i enlighet med 2 kap. 10 § Regeringsform (1974:152), legalitetsprincipen som innebär att inget straff får ges utan stöd i lag. Inom skatterätten innebär legalitetsprincipen att ingen skatt får tas ut utan stöd i lag. Skatterätten är ett rättsområde som är under ständig förändring och ställer höga krav på lagstiftare och rättstillämpare. Denna uppsats har för avsikt att undersöka den indirekta skattens effekter och problem, mer specifikt punktskatten som betalas på alkoholhaltiga varor. Vi gör det med bakgrund i det icke-fiskala syftet med alkoholbeskattningen och huruvida detta förfarande anses vara effektivt och med grund i de problem som uppstår i samband med detta. I ett öppet EU, med tullunionen, möjliggörs och förenklas införsel, smuggling och langning av alkoholhaltiga varor mellan EU-länderna. Med utgångspunkt i tillämpliga direktiv, lagstiftning, praxis och myndighetsdirektiv kommer vi med grund i en rättsdogmatisk-, komparativ- och rättsanalytisk metod undersöka vilka rättsliga problem som uppkommer i samband med den höga alkoholbeskattningen och privatinförsel. Problem uppstår i samband med att alkoholhaltiga varor införs i Sverige, antingen i för stor kvantitet eller att privatpersoner underlåter att lämna dem till tullen för behandling. Detta leder oss till bevisfrågor samt frågor om konsekvenser och straff och huruvida tillämpningen av gällande bestämmelser sker i samförstånd med rättssäkerheten som det svenska rättsystemet bygger på. / In Sweden, in accordance with Chapter 2 § 10 Regeringsform (1974: 152) the principle of legality is applied, stating that no punishment may be given unlawfully. In tax law the principle of legality means that no tax may be levied in contradiction to the stated law. Tax law is an area within law under constant change and therefore put demands of a higher level on legislators and practitioners. This paper intends to examine the effects and problems of having an indirect tax, more specifically excise duty paid on goods containing alcohol. We do it with the background and non-fiscal purpose alcohol taxation has, and whether this procedure can be considered effective due to the problems arising in connection with this. With open boarders within the European Union, the Customs Union enabled and simplified imports, smuggling, and trafficking of alcoholic goods between nations of the EU. On the basis of relevant directives, laws, practices, and regulatory directives, we will examine the legal issues arising in connection with the high taxation on alcohol and private imports. Problems arise when alcoholic goods enter Sweden, either in respect to quantity or the fact that individuals fail to hand it over to customs for processing. This leads us to the evidences and questions about consequences and punishments, and whether the application of existing provisions is made in agreement with the legal certainty the Swedish legal system is based on.

The thesis is a study of how Chinese illegal tiger parts trading networks are organized. In particular, this thesis tests in a qualitative manner the causal relationship between three independent variables and the network organizations of these markets. The three independent variables are “ethnicity”, “level of enforcement” and “proximity to the source country”. The thesis also discusses the dynamics of the illegal transactions of tiger parts products. Legitimate meditators or dispute resolutions mechanisms are lacking in the underworld so the risks, which the parties undertake during trading, are far higher. This thesis explores how illegal transactions are enforced, carried out and honored in this trade. In order to map the organization of the tiger trade, I conducted fieldwork in three trading hubs across China: Lhasa. Kunming and Xining. I discovered five tiger parts trading networks, three of which specialized in the trading of tiger skins and two in tiger bones. Within these networks, the level of perceived but not the actual level of risk influences the decisions of the actors in the network. Entry into the network is easy when the perceived level of enforcement is low. In these settings, there is no ethnic restriction for entering the network; the supplier is willing to trade with anyone with a trustworthy reputation. On the other hand, accessibility to the network is strictly controlled when actors perceive a high level of enforcement in their operating environment. Under this setting, the organization of the network becomes more exclusive and ethnically homogenous, as shown in the Tibetan tiger skin-trading network in Lhasa and the tiger bone-trading network in Kunming. The proximity of the tiger source country to the re-distribution sites (fieldwork cities) also influences the organization of the networks. When the level of enforcement is low and the tiger source country is far away from the re-distribution sites, a monetary deposit is required in order to show that the buyer is serious about his/her request, as shown by the tiger skin-trading network in Kunming.

The history of international human trafficking law suggests that the trafficking of women for prostitution is a not a new phenomenon. The earliest approach to address the problem was founded on a moral ground but adopted a law enforcement strategy by criminalising the procurement of women for prostitution. Consequently consent at the time was discountenanced in favour of the end purpose for which the women were moved. This approach prevailed over a long period until the adoption of the Protocol to Prevent, Suppress and Punish Trafficking in Persons, Especially Women and Children, Supplementing the United Nations Convention against Transnational Organized Crime (Trafficking Protocol) in 2000. The Trafficking Protocol adopts a three thronged (prevention, protection and prosecution) approach to combating human trafficking. Whilst this is a novel approach the Trafficking Protocol makes consent irrelevant only when the movement of the women is procured through coercion. Accordingly consent or lack of consent became an essential element for distinguishing trafficking from other migratory crimes such as human smuggling. The challenge of applying consent as criterion to differentiate human trafficking from human smuggling particularly becomes problematical when applied to the movement of women for prostitution. This is especially so in the light of feminists’ debate on whether prostitution should be conceptualised as sex work or as violence against women. To establish consent or lack of consent in the context of the Trafficking Protocol is complicated, inexhaustive framing of the consent nullifying elements ignores country specific and cultural practices in recruitment of women for prostitution. This thesis demonstrates the complexity of using consent as a criterion to determine whether Nigerian women moved into Italy are trafficked or voluntary agents. In doing so the thesis highlights the extent to which the interpretation of consent may be influenced by social, cultural and socio-legal issues. This thesis accentuate juju oath ritual and debt bondage as frequently employed to recruit and move Nigerian women into prostitution as consent nullifying elements.

Drug trafficking and smuggling is an ongoing challenge for law enforcement agencies. Cocaine smuggling is a high-value pursuit for smugglers and has been attempted using a variety of concealment methods including the use of bottled liquids, canned milk, wax and suspensions in cans of beer. In particular, traffickers have used clothing impregnated with cocaine for smuggling. Handling, transportation or re-packaging of drugs of abuse and explosives will inevitably leave residual material on the clothing and other possessions of the involved persons. The nails and skin of the person may also be contaminated through the handling of these substances. This research study describes the development of Raman spectroscopic techniques for the detection of drugs of abuse and explosives on biomaterials of forensic relevance including undyed natural and synthetic fibres and dyed textile specimens, nail and skin. Confocal Raman microscopy has been developed and evaluated for the detection and identification of particulates of several drugs of abuse and explosives on different substrates. The results show that excellent spectroscopic discrimination can be achieved between single particles and substrate materials, giving a ubiquitous non-destructive approach to the analysis of pico-gram quantities of the drugs and explosives in-situ. Isolating the particle in this way corresponds with an analytical sensitivity comparable with the most sensitive analytical techniques currently available e.g. the highly sensitive, yet destructive ionization desorption mass spectrometry. With the confocal Raman approach, this work demonstrates that definitive molecular-specific information can be achieved within seconds without significant interference from the substrate. The potential for the application of this technique as a rapid preliminary, forensic screening procedure is obvious and attractive to non-specialist operators as it does not involve prior chemical pretreatment ii or detachment of the analyte from the substrate. As a result, evidential materials can be analysed without compromising their integrity for future investigation. Also, the applications of benchtop and portable Raman spectroscopy for the in-situ detection of drugs of abuse in clothing impregnated with the drugs have been demonstrated. Raman spectra were obtained from a set of undyed natural and synthetic fibres and dyed textiles impregnated with these drugs. The spectra were collected using three Raman spectrometers; one benchtop dispersive spectrometer coupled to a fibre-optic probe and two portable spectrometers. High quality spectra of the drugs could be acquired in-situ within seconds and without any sample preparation or alteration of the evidential material. A field-portable Raman spectrometer is a reliable instrument that can be used by emergency response teams to rapidly identify unknown samples. This method lends itself well to further development for the in-situ examination by law enforcement officers of items associated with users, handlers and suppliers of drugs of abuse in the forensics arena. In the last section of this study, a portable prototype Raman spectrometer ( DeltaNu Advantage 1064) equipped with 1064 nm laser excitation has been evaluated for the analysis of drugs of abuse and explosives. The feasibility of the instrument for the analysis of the samples both as neat materials and whilst contained in plastic and glass containers has been investigated. The advantages, disadvantages and the analytical potential in the forensics arena of this instrument have been discussed.

This thesis focuses on the significance of distributive space for understanding capitalist forms of spatio-temporality. It argues that the distributive phase of commodity mobilities has remained a relatively under-represented aspect of social theory, especially in the context of cultural and social geography. The extant work that has focused on distribution tends to be confined to the areas of economic and transport geography. The thesis aims to address the importance of this space for understanding the formations of late capitalist modernity, particularly its role as a specific, but networked space between production and consumption. Significantly the work addresses the 'construction' of this space by focus sing on the substantive case study of containerisation. In doing so it engages with global commodity mobilities in the form of intermodal shipping containers, and their attendant logistical infrastructure. The research critically considers the spatial and temporal apparatuses that have been developed to organise and order the mobilities of the containers; including the design and development of the object itself, alongside a range of logistics and supply chain management strategies. In theoretical terms an important influence on the research has been Michel Serres' work on the interlacing of order and disorder. Given this, a simultaneous focus of the research deals with the immanent presence of disorder in these systemic environments; thus reflecting an intellectual engagement with theoretical work in the areas of turbulence, complexity theory, assemblage theory and Serres' work on the parasite. Substantively this aspect of the research has been determined by considering the place of the accident within networks and systems, alongside the 'tactical-logistics' of smuggling practices. 3

The term "Maritime Interdiction Operations" usually refers to Visit, Board, Search and Seizure (VBSS) operations executed today all over the world. These operations are conducted as a part of the maritime law enforcement policy of each country inside their respective territorial waters or as a part of the homeland security requirements as they are mandated today by the global war against terrorism. Very often lately, they are conducted by allied maritime forces in international waters as well. Although such operations might seem quite simple in execution, the global war against terrorism has dramatically increased their level of complexity. In the past, searching cargo ships for illegal or contraband cargo was not that complicated or that important for national security, but now, searching for non-proliferation, radiological or bio-chemical material, as well as for possible terrorists among the crew members of a ship, is a very complex operation that cannot tolerate mistakes or omissions. This thesis examines the requirements posed by a boarding team, either from the navy or the law enforcement community, on information flow from and to them, in order to enhance their situational awareness and decision making capability during Maritime Interdiction Operations. That information flow is provided by several wireless network technologies, implemented during field trials, as part of the NPS CENETIX (Center for Network Innovation and Experimentation) lab s maritime subset of experimentation. During these field trials, a wireless extension of the internet is deployed to the sea, allowing the boarding team to access information and collaborate with remotely located experts and respective operational commands, the technical aspects, the benefits and shortcomings of the utilized technologies and collaborative tools are screened against the maritime war fighter's operational requirements.

CHDS State/Local / Illegal cross-border activity is a severe homeland defense and security problem along the international Southwest border. The issue of illegal human smuggling is not new to the United States-Mexico border or to law enforcement agencies; however, the phenomenon is rising and human smugglers are adjusting to law enforcement tactics. This thesis has three objectives. First, it describes and identifies the fundamental dimensions of U.S. Border Patrol operations in the busiest, most vulnerable section of the border. Second, it integrates prominent border security factors into a mathematical predictive model -- the Arizona-Sonora Border (ASB) Model * that provides an illustration of possible border security operational strategies and the outcome apprehension probability of migrants given the implementation of various operational strategies. Last, this thesis seeks to provide a comprehensive picture of the complex dynamics along the USBP Tucson Sector. This picture highlights the primary challenges facing policymakers in developing innovative policies that will minimize illegal cross-border activity and secure the homeland. / Southwest Border Specialist, Arizona Office of Homeland Security

Situated on the north-eastern coast of Morocco, the Spanish enclave of Melilla is a paradigmatic case of an unusual yet increasingly common kind of community. These are small, rather isolated communities with no industry or natural resources of their own, which rely heavily on capital and labour drawn from outside. Together with Ceuta, Melilla is one of the two only land borders between Europe and Africa. The enclave’s economic and political set up reflects its geopolitical importance. Across the border from Melilla lies the Moroccan province of Nador, home to one of the largest communities of Moroccan emigrants in Europe and a steady source of unskilled labour on which the Spanish enclave relies. Connections across the border are strong, including kinship links, employment networks and a wide range of both legal and illegal commercial transactions. Based on twelve months of fieldwork conducted on both sides of the border, this thesis departs from prevailing images of the borderland as either an abstract space of ‘creolisation’ and ‘hybridity’ or a locus of resistance to state power, and suggests, instead, that we carefully consider the large-scale political and economic processes through which places like Melilla and Nador are produced, and analyse the ways in which such global structures shape local reality. A fundamental aim of the thesis, therefore, is to elucidate the nature of the relations between space, place and capital at the Spanish-Moroccan frontier, and understand how such relations affect the lives of those who inhabit the region. This involves thinking about the language of a ‘community’ and the discourses and practices of morality that sustain it; analysing discourses of ‘us’ vs. ‘them’ in contexts of institutionalised economic inequality; and understanding local conceptions of identity, morality and legitimacy, and how the three interact.

O presente trabalho tem como objetivo geral estudar o processo de negociação entre Brasil e Paraguai referente à temática dos ilícitos transnacionais e, mais particularmente, sobre a atividade contrabandista na Tríplice Fronteira. O cerne da pesquisa será pensar como o problema dos ilícitos transnacionais é enfrentado pelos atores políticos brasileiros que estão direta ou indiretamente relacionados com o controle e a formulação da agenda externa referente à temática. Com isso, é fito não apenas investigar os efeitos acarretados pela atividade clandestina na economia nacional. Mas também, analisar como a diplomacia e as instituições que trabalham com o tema - Ministério das Relações Exteriores; do Comércio Exterior, Indústria e Transportes; o Itamaraty; a Secretária da Receita Federal; as respectivas Embaixadas e, também; a Polícia Federal - estão reagindo frente a esse quadro de fortalecimento acelerado do crime organizado e, ainda, como se insere a questão do contrabando nas negociações entre Brasil e Paraguai. Primordialmente, o estudo focalizará as posições estratégicas e os princípios defendidos pelo Brasil em relação a essa temática, discutindo questões como a receptividade brasileira às propostas multilaterais e a apresentação de projetos na área, bem como a postura e a consistência na resolução de possíveis impasses no procedimento da barganha. Além disso, a investigação será efetuada partindo de três principais variáveis como: a consolidação do Mercosul, a redemocratização dos países em debate e a expansão do crime organizado global. Julgamos serem estes os fatores fundamentais que nos possibilitarão elucidar sobre a incorporação do tema na agenda bilateral.Enfim, tentaremos destacar a importância de uma abordagem política no tratamento da questão do crime organizado, pois embora se trate de uma velha ameaça que tem convivido com a humanidade ao longo dos anos, na atualidade, esse fenômeno assume características transnacionais, com patamares expressivos de atuação. / The present work has as objective generality to study the process of negotiation between Brazil and Paraguay referring of the illicit transnational thematic and, more particularly, on the activity smuggler in the Tríplice Border. Cerne of the research will be to think as the problem of the illicit transnational is faced by the brazilian politicians actors who are direct or indirectly related with the control and the formularization of the external agenda referring to the thematic one. With this, the objective to investigate the effect caused for the clandestine activity in the national economy. But also, to analyze as the diplomacy and the institutions that work with the subject - Department of State; of the Foreign Commerce, Industry and Transports; the Itamaraty; the Secretary of the Federal Prescription; the respective Embassies and, also; the Federal Policy - they are reacting front to this picture of sped up growth of organized crime and, still, as the question of the contraband in the negotiations between Brazil and Paraguay is inserted. Primordially, the study she will focus the strategical positions and the principles defended for Brazil in relation to this thematic one, arguing questions as the Brazilian receiving to the multilateral proposals and the presentation of projects in the area, as well as the position and the consistency in the resolution of possible problems in the procedure of the bargain. Moreover, the inquiry will be effected leaving of three variable as: the consolidation of the Mercosul, the redemocratization of the countries in discuss and the expansion of the organized crime global. We judge to be these the basic factors that in will make possible them to elucidate at last on the incorporation of the subject in the bilateral agenda. We will try to detach the importance of a boarding politics in the treatment of the question of the organized crime, therefore even so threat of the old problematic that has coexisted the humanity to the long one of the years, in the present time, this phenomenon assumes transnational characteristics, with great performance.

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