In 2018, the construction sector in Sweden accounted for an emission of 17.7 million ton carbon dioxide equivalents, which corresponds to 21 percent of Sweden's total greenhouse gas emissions. The emissions have a negative effect on the climate due to global warming of the planet. Due to the negative climate impact from the construction sector, a climate law was introduced in 2018, which aimed for the government to present a climate report in the budget bill with the Climate Act. A roadmap was also established and created for the construction and civil engineering sector, which includes various goals for achieving a climate-neutral industry by 2045.This study aimed to investigate how the construction industry works to reach the climate law and the Paris Agreement and to become climate neutral in 2045. The purpose of the study was also to examine how the construction industry works today and what is required in the future to reduce the use of fossil materials and transport, and what obstacles exist. The data collection was obtained through five structured interviews from four construction companies, each of which manufactures construction machinery. The answers were then analyzed and compared, and finally compiled into three different areas, materials, transport, and design.According to the interviews, the companies work in different ways regarding materials and transport. They focus on both production and method changes to reduce climate impact during the process. At the same time, the constructions are optimized and changed by reducing the fossil materials because they have a high climate impact. The companies work continuously to use more fossil free fuels for the transportation to the construction site as hydrogenated vegetable oil (HVO100) and demand that they be used within the company, but also by suppliers and subcontractors.It is noticeable that the companies have different working methods regarding materials, transport, and design to achieve the climate goals and the Paris Agreement. At the same time, some of the work to reduce the climate footprint from the construction industry is very similar between the companies. A common factor for companies is that they mention that the customer's choice of construction is of great importance for how low or high the climate footprint of a building will ultimately be. The companies also set requirements internally in the company where they consider themselves able to influence the climate footprint by using materials with Life Cycle Analyzes (LCA), set requirements for suppliers and build under their own auspices so as not to be affected by the customer's choice of materials in buildings. The study covers companies' working methods with regards to the climate footprint and describes the obstacles that exist to achieving them.

The growing digitalization of the world’s economy and the further integration of the EU:s internal market, combined with aggressive tax schemes becoming more and more sophisticated, has caused a growing need for unionwide effort to prevent aggressive tax-panning practises. The Council Directive (EU) 208/822 often referred to as DAC-6 is but the latest step in the European Union’s ongoing work to fulfil that need. The directive which to a large degree is built on the OECD:s BEPS project action 12, aims to provide early information to tax agencies within the union about potentially harmful tax-arrangements, at an early stage. The hope is that armed with that information can member states intervene in an early stage and protect the tax base. The directive is not uncontroversial and has faced criticism and ongoing legal action[1] for being vague, infringing on the rights guaranteed in the EU charter of fundamental rights and potentially the four freedoms. Whenever the union choses to use its competence to enact legislation, it must abide by the principles of proportionality and subsidiarity, and questions have been made if the directive has gone unproportionally far to combat tax evasion. The vague implementation and use of the main benefit test have also been criticised for possibly being contra productive in combating aggressive tax practises and causing European enterprises to become less competitive due to mounting administrative costs.  [1] Se C-694/20.

The use of mechanical restraint is a common practice in psychiatric care, often defended by medical necessity but seldom questioned from a human rights perspective. The purpose of this thesis has been to investigate under which circumstances mechanical restraint by bed through belt fixation could amount to torture and other cruel, inhuman or degrading treatment or punishment. Persons with psychosocial disabilities are in a particularly vulnerable situation and as the International Convention on the Rights of Persons with Disabilities (CRPD) is the most comprehensive rights framework for this group, it has been discussed whether the CRPD sets out additional safeguards in relation to restraint.  A legal doctrinal approach is the basic methodology used in order to outline the current international and European legal framework on torture and other ill-treatment and disability rights. A survivor-controlled research methodology has been applied and to amplify other voices of persons with firsthand experience of being mechanically restrained, interviews have been conducted with persons from Sweden and Spain. Healthcare professionals have also been interviewed. A feminist perspective on the law is applied.  Different international conventions and bodies of the United Nations have diverse interpretations on what acts or omissions that amount to torture and other cruel, inhuman or degrading treatment or punishment, although there is an aim and will to streamline the conventions. It is clear that the use of mechanical restraint can create such intense mental or physical suffering required to reach the common criterion of seriousness. However, some people do not experience the required levels of suffering for it to be considered torture, meaning that it might not amount to torture but rather other ill-treatment. The threshold for being considered torture according to the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment (UNCAT) seems to be somewhat higher than that of the International Covenant on Civil and Political Rights (ICCPR) and the European Convention of Human Rights (ECHR). In this thesis it was found that the most critical element for this is the requirement of intent. Intent can however be implied under certain circumstances if the practice is of discriminatory nature. If a person has a psychosocial disability, intent might be presumed if States do not provide appropriate health care. In the case of girls and women, intent might also be presumed since they seem to have a higher risk of getting restrained for unlawful reasons.  The main conclusion in this thesis is that mechanical restraint by bed through belt fixation could amount to torture or other cruel, inhuman or degrading treatment or punishment according to the UNCAT, ICCPR and ECHR.

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Då romerna har varit en marginaliserad, exkluderad och diskriminerad minoritet i majoritetssamhället Sverige, är studiens syfte att få en bild av hur romerna, beskrivs i den svenska skolan över tid. Studien utgör två olika undersökningar utifrån fenomenologi som teori och metodansats. I den läromedelsanalys som genomförts, visar resultatet att romerna som objekt knappt varit synliga, och i den mån de synts, har bilden varit statisk och homogen. I undervisningen i skolan idag, visar resultatet av de intervjuer som genomförts, att bilden av romerna till viss del har förändrats, men att de lärare som tillfrågats är osäkra på vad de ska undervisa om då information om romernas historia saknas.

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In 2019 the courts in Sweden decided in 21 judgements regarding gross money laundering. This study aims to determine if the court uses economic analysis of law in its judgments and if so, in what way the economic analysis occur. I have used a positive economic analysis of law in attempt to explain the legal rules as well as the outcome of the rules in form of an analysis of the 21 judgments on gross money laundering in 2019. The analysis of the judgments shows no obvious signs of economic reasoning in the courts decisions. There are thou economic effects regarding the measure of length of the punishment and it´s relation to the amount of wealth in the money laundering activity. In the majority of the judgements the equilibrium of wealth that prevailed before the involuntary transaction of goods was restored by damages. In combination with the sanctions the judgements can be classified as economical efficient. This shows that even if thou there are no obvious economic concepts in the judgments, there still can be economic grounds in the decisions, even thou they are imbedded in the legal system of sanctions in the civil law system.

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Skatteplanering med hjälp av avdragsgilla räntekostnader är något som förekommer i hela världen. Vissa länder har försökt motarbeta detta förfarande genom att implementera olika typer av lagstiftningar. Fortfarande kvarstår dock problemet och varje år går man miste om flera miljarder kr i skatteintäkter. Även Sverige har drabbats av dessa otillbörliga räntekostnader och försökt sätta stopp för det genom att år 2013 införa en lagstiftning vars syfte är att skydda den svenska skattebasen. Dessa regler har inte varit så framgångsrika och mycket kritik har riktats mot dem. Organisationen för ekonomiskt samarbete och utveckling har på order från G20 länder lagt fram ett nytt förslag på hur ett optimalt skydd mot denna skatteplanering ska utformas. Detta förslag kallas ’’Limiting base erosion and profit shifting’’. Vår uppgift i denna uppsats blir att analysera både den svenska lagstiftning och OECDs lagförslag samt jämföra deras för- och nackdelar, för att på så sätt avgöra vilket av de båda regelverken som är det mest optimala.

Den svenska strategin för att implementera en cirkulär ekonomi avser att stödja Agenda 2030 för hållbar utveckling. Dock kritiserar den akademiska litteraturen konceptet cirkulär ekonomi för bristande inkludering av social hållbarhet. Eftersom implementeringsåtgärder redan införs storskaligt både nationellt och i EU, har frågan lyfts om dess lämplighet i olika regionala kontext. Således ämnar denna studie att undersöka hur de aviserade åtgärderna för cirkulär ekonomi förväntas påverka social hållbarhet i svenska storstads- och landsbygdskommuner på olika sätt. En enkätundersökning utfördes till folkvalda politiker i 37 svenska kommuner. Resultaten visar att sociala hållbarhetsaspekter generellt inte förväntas påverkas nämnvärt i omställningen till cirkulär ekonomi. Detta kan förklaras med dess frånvaro i den politiska konceptualiseringen av cirkulär ekonomi. Vidare finner vi att landsbygdskommuner generellt är mer positiva till styrmedel för cirkulär ekonomi än storstadskommunerna. Vi avslutar med att föreslå att den svenska politiska tolkningen av cirkulär ekonomi skulle kunna justeras för att bidra till sociala hållbarhetsmål mer effektivt. / The Swedish strategy for implementing a circular economy aims to support the 2030 Agenda for Sustainable Development. However, academic literature is increasingly criticizing the circular economy concept for its lack of inclusion of social sustainability. With implementation measures already taking place economy-wide both nationally and in the EU, questions have been raised concerning its suitability to different regional contexts. Thus, this study aims to explore how the announced policies for circular economy are expected to affect social sustainability in urban and rural Swedish municipalities differently. A survey was conducted to elected officials in 37 Swedish municipalities. The results show that social sustainability aspects are generally not expected to be noticeably affected in the transition to circular economy. This could be due to its absence in the political conceptualization of the circular economy. Furthermore, we find that rural municipalities are generally more positive to the circular economy policies than their urban counterparts. We conclude by proposing that the Swedish political interpretation of the circular economy could be adjusted to support social Sustainable Development Goals more effectively.