In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

This study has taken place in two nature reserves in the municipality of Uppvidinge in the Kronoberg region in southern Sweden. These have been chosen by the County Administrative Board to be part of a bigger landscape of fire affected nature, and prescribed fire has been implemented in these. The areas are called Ösjöbol and Berga fly and have been burned 2012 and 2013 respectively. Non-burned areas have been inventoried as well. Vascular plants and mineral soil have been inventoried with the Hult-Sernander-Du Rietz scale of five levels. Issues emanate from the County Administrative Board?s goals for prescribed fire: how sticks and herbs were affected, how much soil was uncovered, how the structure and fire favoured species were affected, and how deciduous trees and spruces (Picea abies) were affected. The study shows that the soil increased, as well as the fire favoured species.

In the 1940s, 50s and 60s the two youth movements of the beats and the hippies emerged in the United States. Disagreeing with the progressive positivism of the previous generations these youths were part of a counter culture that adhered to an ideal of living in the present.Alan Wilson Watts (1915?1973), most known for his popularization of eastern philosophy and religion in general and Zen-Buddhism in particular, became one of the most influential and well-read advocates of the new movements. Drawing upon eastern philosophy and religion as well as modern psychology, Watts challenged the western world view by rejecting the dualism of self and environment, arguing that man is one with God and nature and claiming that nothing exists but the present experience here and now.Based on Watts? view of man and reality, and in the context of the emerging youth movements, this study examines Watts? criticism of western culture and society as well as his view on happiness and the possibility of a better life for the individual living in the west.The study shows that, according to Watts, the root of the problem facing western society lies in man?s incapability of distinguishing concept from reality, preferring abstract ideas and symbols to the experience present in everyday life.

The landscape is a great asset for Göteborg as a city and places in the landscape are much used by the public. This diploma work deals with the question of how nature in Göteborg can become more accessible and how a place in it can be supplemented with new landscape elements. It is a proposal for a new urban park at Björlanda peninsula in the western part of Hisingen, Göteborg, which today belongs to the Swedish Armed Forces and is a part of the Nature-2000 area "Nordre älvs estuarium". The reason for choosing this place is that it is the only area around the costal area in Göteborg that has not been built on and that it contains a very varied landscape. The proposal is presented as three different broschures, dated 10-20 years ahead: A map of a possible system of urban parks including a detail of such a park, Västra Hisingen (the western parts of Hisingen) The idea with a system of urban parks is to make the landscape generally more accessible and maybe open it for people that do not use it today. A broschure of the central area Välkommen, with my design proposal for an urban park at Björlanda peninsula The design aims to utilize the landscape elements water, mountains, vegetation and sky and to intensify the experience of them. A flora for Välkommen that shows a selection of plants for the design proposal.

AbstractAuthorJohanna Rahl and Marie Johansson.TitleHelsingborg-Ängelholm, a comparison of the work of the municipalities regarding self generated health care activities for employed teachers.ContentToday you pay more and more attention to self generated health care. Political decisions affect the social development and thereby also conditions for people to feel healthy. As the municipalities are working with its inhabitants they are an important part of the self generated health care activities. The most part of our life we spend in school or at work and this is the reason why these places are the most suitable to create healthy people. From these thoughts we created the following aim of the study:?The aim of this study is to investigate what kind of work regarding self generated health care that is performed by the municipalities of Helsingborg and Ängelholm towards the employed teachers and how the teachers apprehend this work.

Med en ständigt ökande stoffmängd inom gymnasieskolans biologiämne är det en nyckeluppgift för läraren att prioritera undervisningsinnehåll för att ge utrymme/möjlighet till fördjupning och progression. Styrdokumenten anger att eleverna förutom ämneskunskap av faktakaraktär även ska tillägna sig kunskap om "naturvetenskapens karaktär", Nature of science (NOS).Syftet med mitt examensarbete är att utifrån skolans praktik belysa och diskutera förutsättningarna för att använda NOS som innehållsbärande idé där NOS-aspekter utgör ett instrument (bland flera) för stoffurval. Kvalitativa intervjuer har genomförts med fem gymnasielärare i biologi rörande deras uppfattningar om och värderingar av NOS i undervisningen samt om hur de ställer sig till NOS som innehållsbärande idé. Aktuella styrdokument har analyserats med avseende på skrivningar om NOS utifrån vedertagna NOS-aspekter.Genomgången av styrdokumenten har visat att de innehåller talrika skrivningar med koppling till NOS. I intervjuerna uppgav lärarna dock att explicit NOS-undervisning förekom endast i mycket begränsad omfattning.

In Scandinavia today many old harbour areas are developed into residential and commercial areas. For example are both Helsingborg city and Malmoe city in south Sweden planning to restructure some of their harbour areas to accommodate shops, schools, offices, residences et cetera. In Copenhagen in Denmark new plans for Nordhavn is also underway. In almost every plan proposal to redevelope an old harbour area the harbour activities are set a side to give room for new development. In Reykjavik, however, this has not been the case.

The aim of this thesis is to study 15 and 16-year-olds? perception of libraries. Despite the fact that the youth is seen as a prioritized group when it comes to library work, the focus is often drawn to the children, and there is a risk that teens and their needs are set aside. My focus is the public library and how the young people in my study use it in their leisure time. The theory of the thesis is a model created by Skot-Hansen, Hvenegaard Rasmussen and Jochumsen and it highlights four possible rooms or functions in a library, concerning inspiration, learning, meetings and creativity.

In my scientific essay, I an experienced child minder, describe two different preschools cultures and investigate how preschool culture can be influenced and created by different conditions. In my first story I describe a professional preschool with a preschool director who is involved in the activities every day. The second story is about a preschool that is characterized by a different preschool culture and members of the staff who are stuck in old patterns and with an absent preschool director. What is it that really creates a professional preschool? I want through my essay highlight pedagogues child perspective, attitude, approach to ethics and preschool values.

The essay deals with adult education from a local perspective more specifically that ofthe IOGT lodge Leon Garnbetta in Varberg. The material that has been used covers a limited period of time, which stretches from 1883 to 1926.This temperance lodge was founded in 1883 and is still active. The essay provides a historical survey of the temperance movement in Sweden and depicts the ideas behind adult educa­tion, but it also gives a more general historical account of the town of Varberg and its popu­lar movements.By studying handwritten records from the lodge it is possible to establish a picture of its work, activities, discussions, its striving for democracy, educational activities and the principles behind these and finally the lodge's own library which was started at an early stage. All these aspects are then treated in a historical and a political context..

The following thesis is a study of the forest history on the island of Ängsön-Marskär concentrating on the last three hundred years. The island is located in the administrative province of Stockholm, the local community of Haninge and it is situated approximately seven kilometres east of the island Ornö in the south of the Stockholm archipelago. The questions this thesis attempts to answer are: How where the natural resources on Ängsön-Marskär used through the centuries? How has the state of the forests developed since the 16th century? How will the nature develop onwards? The thesis is based on archival sources for Ängsön-Marskär and the surrounding areas. A field study was conducted where the entire island was investigated using an objective forest inventory method. The first map material existing over Ängsön-Marskär is from the year 1711.

Through this project -?Projekt Pedadoggen?- I have tested dog training as a pedagogical resource at Daily activities. The study was made together with a group of persons with intellectual and neuropsychiatric disabilities, whose daily activities consist of running a day-care centre for dogs. Each participator of the project trained a dog towards a specific goal. This goal was individually formulated by each participator from his or her specific interest.

The object of this examination project is to produce a method of work sampling at Rapid Granulator AB. The aim is to perform the method at the company and evaluate if it is executable. The study is delimited to the basic construction of the 45-series in the assembly hall.Preparations to produce the method of the work sampling resulted in definitions of activities, a form and a product tree. Several days were spent studying the assembling to learn and understand the entirety.The work sampling result showed a large amount of no value adding time that was used in the assembling. Some of the activities could be reduced and we observed some problems during the assembly process.

The intention of this final thesis is to examine how to create a schoolyard that inspires children at the age of 6 ? 12 years to play and give them possibility to develop. To get a lot of knowledge in this subject, I have combined studies of literature with practical studies at Hosjöskolan in Falun. During my practical studies I have done interviews, walks in the area with the children and visited other schoolyards. I have based a design proposal for the schoolyard of Hosjöskolan on these studies.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.