<p>On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. These proceedings result in major tax revenue losses for Sweden since the shareholder’s income was not taxable in Sweden before the change. This change has been subject for criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the changes do not comply with the freedom of establishment. As far as is known, no one has analyzed whether this statement is correct. Therefore, this thesis aims to provide an answer to whether the changes of the rule on taxation of prohibited loans are compatible with the freedom of establishment and consequently whether the Swedish government made a mistake when changing the rule to also comprise foreign companies. Due to the freedom of establishment, it is prohibited for the Member States to take measures which restrict or make nationals refrain from establishing abroad. Intra-state loans are prohibited why they hardly ever occur and the taxation on loans therefore in practice only applies to foreign companies. Legislation in a Member State which only applies to foreign persons constitutes prohibited discrimination. Further, the high tax burden hinders nationals from taking advantage of another Member State’s more favourable legislation and makes the nationals refrain from establishing in other Member States. It is therefore considered that the rule is restrictive to the freedom of establishment. However, such a restrictive rule as in this case is justified by the aim of preventing tax avoidance taken together with the balanced allocation of taxing power between the Member States. Thus, the government makes Sweden breach EU law since the rule is not proportionate despite the justifications. The rule is too general designed since it is restrictive to all foreign undertakings and not just the holding companies with which the tax planning are performed. Further, there are other less restrictive solutions to the problem which have the same effect as the rule in question.</p>

On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. These proceedings result in major tax revenue losses for Sweden since the shareholder’s income was not taxable in Sweden before the change. This change has been subject for criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the changes do not comply with the freedom of establishment. As far as is known, no one has analyzed whether this statement is correct. Therefore, this thesis aims to provide an answer to whether the changes of the rule on taxation of prohibited loans are compatible with the freedom of establishment and consequently whether the Swedish government made a mistake when changing the rule to also comprise foreign companies. Due to the freedom of establishment, it is prohibited for the Member States to take measures which restrict or make nationals refrain from establishing abroad. Intra-state loans are prohibited why they hardly ever occur and the taxation on loans therefore in practice only applies to foreign companies. Legislation in a Member State which only applies to foreign persons constitutes prohibited discrimination. Further, the high tax burden hinders nationals from taking advantage of another Member State’s more favourable legislation and makes the nationals refrain from establishing in other Member States. It is therefore considered that the rule is restrictive to the freedom of establishment. However, such a restrictive rule as in this case is justified by the aim of preventing tax avoidance taken together with the balanced allocation of taxing power between the Member States. Thus, the government makes Sweden breach EU law since the rule is not proportionate despite the justifications. The rule is too general designed since it is restrictive to all foreign undertakings and not just the holding companies with which the tax planning are performed. Further, there are other less restrictive solutions to the problem which have the same effect as the rule in question.

A Family Values discourse emerged at the beginning of the 20t h century when social welfare groups began to see "the family" as a solution to social problems. As the century ' wore on, the concept of the family came to take on a specific meaning of a heterosexual reproductive unit. During the 1950s a growing Christian Right movement began to lobby for the protection and promotion of the family. These Christian Right groups saw the family as a means of saving the country from the evils of communism and sexual perversions. A few issues came to be seen as of particular importance to the welfare of the traditional family. These issues, abortion, education, pornography and gay rights, among others became centerpieces of the 1990s Pro-Family Movement (PFM) platform within the New Christian Right. The purpose of this study is to examine the use of a Family Values discourse in the negotiation of educational policy around queer issues. In order to study the PFM's use of a Family Values discourse, a documentary analysis of documents surrounding the Surrey Book Banning in British Columbia was conducted. The Book Banning began when a number of teachers and members of Gay and Lesbian Educators (GALE) petitioned the provincial teachers union to include fighting heterosexism and homophobia among its committees for social justice. Following this approval of this resolution, the Surrey School Board, known for its P FM connections) banned GALE materials and three Kindergarten-Grade One books that presented same-sex couples. This banning resulted in an extensive legal battle. For this study, media reports and court documents were assembled to present a comprehensive history of the Book Banning case and its relationship to current gay rights activism and P FM organizations. An argument analysis of the affidavits from the case was also conducted to illustrate the specific Family Values arguments that the Surrey School Board employed. For this analysis, affidavits were divided by author and analyzed for argument content using a standardized argument format. Premise statements within affidavits were pulled out and coded according to common themes. The five argument themes that were explicated were Sexuality in the Home, Age Inappropriate, Favoring Homosexuals, Homosexuality is Immoral, and Unnecessary Resource.

Este trabalho tem por objetivo a análise do princípio da humanidade no Direito Penal Brasileiro e as violações a este princípio que ocorrem na aplicação de uma sanção criminal. Serão estudados alguns textos internacionais que contribuíram para o desenvolvimento deste princípio, bem como as consequências de sua adoção no ordenamento jurídico brasileiro, com a análise das penas que são proibidas pela Constituição Federal. Serão analisadas, também, a pena privativa de liberdade, a medida de segurança e a medida socioeducativa, que são alcançadas por este princípio, de modo a verificar como ocorrem as violações do princípio ora em estudo em cada uma dessas sanções. Ao fim, serão apresentadas essas violações de modo a compreender o papel que cada um dos operadores do Direito tem de proteção à dignidade e aos direitos fundamentais das pessoas que cometem infrações criminais. / This paper aims at analyzing the principle of humanity in the Brazilian Criminal Law and the violations of this principle that occur in the application of criminal sanctions. Some international texts that contributed to the development of this principle will be studied, as well as the consequences of their adoption in the Brazilian legal system, with the analysis of the criminal penalties that are forbidden by the Federal Constitution. Will also be analyzed the penalty of deprivation of liberty, the involuntary psychiatric treatment and the socio-educational measures, which are reached by this principle, to check how the violations of the principle being studied occur in each of these sanctions. At the end, these violations will be presented in order to understand the role that each person has to protect the dignity and fundamental rights of the people who commit criminal offenses.

A Family Values discourse emerged at the beginning of the 20t h century when social welfare groups began to see "the family" as a solution to social problems. As the century ' wore on, the concept of the family came to take on a specific meaning of a heterosexual reproductive unit. During the 1950s a growing Christian Right movement began to lobby for the protection and promotion of the family. These Christian Right groups saw the family as a means of saving the country from the evils of communism and sexual perversions. A few issues came to be seen as of particular importance to the welfare of the traditional family. These issues, abortion, education, pornography and gay rights, among others became centerpieces of the 1990s Pro-Family Movement (PFM) platform within the New Christian Right. The purpose of this study is to examine the use of a Family Values discourse in the negotiation of educational policy around queer issues. In order to study the PFM's use of a Family Values discourse, a documentary analysis of documents surrounding the Surrey Book Banning in British Columbia was conducted. The Book Banning began when a number of teachers and members of Gay and Lesbian Educators (GALE) petitioned the provincial teachers union to include fighting heterosexism and homophobia among its committees for social justice. Following this approval of this resolution, the Surrey School Board, known for its P FM connections) banned GALE materials and three Kindergarten-Grade One books that presented same-sex couples. This banning resulted in an extensive legal battle. For this study, media reports and court documents were assembled to present a comprehensive history of the Book Banning case and its relationship to current gay rights activism and P FM organizations. An argument analysis of the affidavits from the case was also conducted to illustrate the specific Family Values arguments that the Surrey School Board employed. For this analysis, affidavits were divided by author and analyzed for argument content using a standardized argument format. Premise statements within affidavits were pulled out and coded according to common themes. The five argument themes that were explicated were Sexuality in the Home, Age Inappropriate, Favoring Homosexuals, Homosexuality is Immoral, and Unnecessary Resource. / Education, Faculty of / Educational Studies (EDST), Department of / Graduate

Substances have been used for medicinal, recreational, and enhancement purposes by numerous population groups since ancient times. This practice is as old as humankind itself with alcohol use in South Africa for instance dating back 70 000 years. Regulation of some substances has now become standard practice due to their harmful and deleterious effects, increasing the risk to the user and society, which includes the educational, workplace and sports environment. Regulation involves enlisting of substances and testing for these prohibited substances in humans to assess compliance. Such a program has to be ethically sound, legally correct and scientifically accurate. Prohibited substance regulation and testing in humans can be seen as a biomedical intervention on an individual which may violate the right to privacy, dignity, autonomy and freedom to use substances for medicinal, recreational and enhancement purposes. The field is flawed with ethical dilemmas that can be solved by employing the principalism approach, which involves respect for autonomy, nonmaleficence, beneficence and justice. The obtainment of voluntary free informed consent, as a prerequisite for respect for autonomy is essential before a prohibited substance test on an individual is initiated. The author suggests that ethical oversight be instituted by statute, at a standard equivalent to that of ethical clinical research which is aligned with the Nuremberg code. It was also suggested that the professionals involved in the administration of prohibited substance regulation and testing programs should be registered with a professional council to comply with minimum standards of education and professionalism. International prohibited substance regulation and testing programmes related to the workplace as an example of foreign law (SAMHSA), and sports doping (WADA) as an example of international law, were studied and evaluated against the relevant provisions of the Constitution of the Republic of South Africa (CSA) and statutes such as the Occupational Health and Safety Act and the Protection of Personal Information Act. The relevant sections in the CSA revolved mainly around respect for privacy, dignity, autonomy, freedom and equality. It was found that the prohibited substance regulation and testing policy was essential in all settings to provide legal certainty for subjects and administrators. The constitutional right to just administrative action is of vital importance for these policies which have to function in a quasi-judicial environment, also based on the principle of “separation of powers”. The legal implications of the recent legalisation of cannabis on the workplace and other safety-sensitive environments were assessed and it was concluded that organisations still had an obligation to regulate, and to test for the active constituent (_9-tetrahydrocannabinol or THC) in their employees, due to its impairment potential that increases the risk to the health and safety of others. It was also suggested that the relevant legislation, such as the Occupational Health Act be changed to include threshold concentrations or cut-off concentrations in biofluids which mark the onset of impairment. A cut-off concentration of 2 ng/mL in blood was suggested for THC, and the use of oral fluid and urine as matrices for testing was discussed due to the invasiveness of blood sampling. Current issues in South Africa is addressed from a forensic toxicology perspective. The use of the hypergeometric distribution, based on sampling without replacement was suggested as a means to obtain the minimum number of subjects to be selected from a group within a specified level of confidence. Observational and chemical strategies to identify drug users were reviewed. A strategy to evaluate drug screening devices was proposed and applied to typical devices currently on the market in South Africa. / Thesis (DPhil)--University of Pretoria, 2019. / Public Law / DPhil / Unrestricted

Title: Nutritional supplements as permitted doping Objectives: The main goal of this thesis is to find out for what specific reasons users of additional resources are willing to invest their money in the purchase of supplements, and also what is the decisive factor in choosing a particular type of product. Methods: To find out the knowledge of people sports at a professional or amateur level in the field of nutritional supplements, the method of questionnaire sociological survey was used. This method was used in order to determine the awareness of athletes about this topic, their possible influence by advertising or product prices, and also to ensure the complete anonymity of respondents. Results: This thesis describes the topic of nutritional supplements among athletes across all possible sports. We have found that the sports population has a very good overview of nutritional supplements, but at the same time it does not give as much of the right balance of their food. Keywords: sport, management, marketing, nutritional supplements, doping, prohibited substances

Title: Nutritional supplements as permitted doping Objectives: The main goal of this thesis is to find out for what specific reasons users of additional resources are willing to invest their money in the purchase of supplements, and also what is the decisive factor in choosing a particular type of product. Methods: To find out the knowledge of people sports at a professional or amateur level in the field of nutritional supplements, the method of questionnaire sociological survey was used. This method was used in order to determine the awareness of athletes about this topic, their possible influence by advertising or product prices, and also to ensure the complete anonymity of respondents. Results: This thesis describes the topic of nutritional supplements among athletes across all possible sports. We have found that the sports population has a very good overview of nutritional supplements, but at the same time it does not give as much of the right balance of their food. Keywords: sport, management, marketing, nutritional supplements, doping, prohibited substances

Title: Development of doping and its prohibition in modern Olympism. Objectives: The main goal of the thesis is to present issues of doping. Partial goal is to outline the development of the modern Olympic Movement and to identify the principal points in the development of doping ban, which resulted in the current form of the anti-doping movement. Methods: This is a theoretical thesis. The scientific methods of historical research and document analysis were used to achieve the targets. Results: New substances and methods, that can improve athletic performance, are constantly discovered. However in case of excessive use, these substances can harm human body. Therefore it is necessary to guard their abuse. Unfortunately the biggest breakthroughs in doping prohibition came after athlete's deaths (caused by doping). International Olympic Committee played a fundamental role in the process of doping ban. IOC initiated establish of the World Anti-Doping Agency in 1999. WADA currently provides a really efficient fight against doping in sport. Keywords: Doping, prohibited substances, anti-doping policy, Olympic Movement, IOC, WADA.

This diploma thesis investigates the extent to which athletes competing in 21st century world athletic competitions, ie OH and MS in athletics, violated anti-doping rules. The main aim is to find out which disciplines at the world's top athletics competitions, ie World Championships in Athletics and the Olympic Games, most frequently appeared in the 21st Century of Doping, and from which countries were athletes who contributed most to the use of doping. The secondary objective is to find out which prohibited substances or methods were most used in the athletic world competitions under study.