A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

In all types of learning situations, it is important to find each student where they are at the moment in knowledge. I have reflections about  what animal experience students have with them when they begin their education. This thesis is about what home environment and in home environment acquried animal experience student at agricultural college have. This work is based on data collected through questionnaire survey done in two agricultural colleges in middle Sweden in the spring of 2007. Questions were divided into four blocks, historical data such as on the environment in which pupils are growing up, animal habit, why they read on agricultural school and future data on what plans students have for future education and careers.

The power consumption has grown rapidlyin the last decade. Fossil fuels and theneed for alternative energy sources aregreat. Ocean waves are a renewable andsustainable source of energy that hasbeen relatively untapped. At UppsalaUniversity research and development havebeen done for several years. Severaltypes of wave energy converters (WEC)have been created.

The practice of residential treatment of youth has been up for debate for quite some time. The debate regarding institutional care has voiced concerns regarding the lack of follow-up and evaluation of treatment and its efficacy. It is especially important with additional research on residential treatment conducted from the perspective of those being treated, as well as the treatment providers. This study aims to add to this field of research. The study is based on two empirical studies conducted through qualitative interviews.

Kostnaderna för fuktskador i Sverige uppskattas årligen uppgå till mångmiljard belopp.Fuktskador i byggnader medför också en ökad risk för ohälsa hos brukarna. Kunskapen föratt producera fuktsäkra byggnader finns men utnyttjas inte i den omfattning den borde.Den 1 juli 2007 träder en ny upplaga av Boverkets byggregler i kraft. Förtydliganden hargjorts i avsnittet gällande fukt, vilka underlättar verifieringen av entreprenadensfuktsäkerhet. Reglerna innefattar också krav på kritiska fukttillstånd i material. Denna studiesyftar till att kartlägga brister i produktionsskedet och hur produktionen kan utvecklas för attmotsvara de i Boverkets byggregler ställda krav på fuktsäkerhet.Intervjuer har förts med olika representanter i byggbranschen för att ge en helhetssyn avfuktproblematiken.

Safe retrieval of nutrients from human excreta to fertilize crops in order to gain adequate yields will increase food security and sustainability in agriculture areas with nutrient-poor fields. Safe and nutritious food will meet the dietary needs of the individual which promotes public health and the ability of an active life. Human excreta should be considered as a resource instead of being assumed as waste. Human faeces and urine is excellent fertilizers which may close the nutrient loop if utilized properly. However, sanitation of the excreta is required to prevent disease transmission by reducing the content of gastrointestinal pathogens such as bacteria, viruses and parasites. The objective of this study was to in small scale evaluate the sanitation in a combined liquid compost and urea treatment by monitor the inactivation of bacteria and viruses at the combination three start temperatures, 45, 40 and 35 °C, and three additions of urea, 0.5, 0.75 and 1 % and reference, 0 % urea addition.

Sweden?s environmental work is to set out from 16 national environmental quality objectives. It aims to work for a sustainable society and to solve our current environmental problems today and not pass them on to future generations. The purpose of this study was to evaluate Uppföljning av handlingsprogram för miljömål (a follow up-study of a programme for environmental quality objectives) and to propose new methods to work with the revision of Handlingsprogram ? så genomför vi de regionala miljömålen i Hallands län (a programme to implement the regional environmental quality objectives in the County of Halland), a revision which will start in autumn 2010.

Studies in the recent years have showed that the preschool playground is important for both the physical and emotional development of children. The Botkyrka local government has decided to improve their preschool playgrounds in order to take advantage of these studies. The administration of childcare and education in Botkyrka is arranging a network between the different preschools where they work together to improve their outdoor environments. The network is arranging workshops and seminars where people from the different preschools can come and gain inspiration for improvements of their own preschools. The administration of properties has created a document where they describe the changes that are supposed to be made to the different outdoor environments. Through the administration of properties and the person who is responsible for the outdoor environments I was introduced to their work with the preschool playgrounds.

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

According to Food and Agriculture Organization newsprint is defined as: Uncoated paper, unsized (or only slightly sized), containing at least 60 percent of mechanical wood pulp. The consumption of newsprint in Sweden was just over 798 000 tonnes in 2009, which represents approximately 90 kg per person. Although there are studies that predict a drastic reduction in newsprint consumption in the Western world, there seems to be a clear difference between forecasts for the future given by statistical analysis of newsprint consumption and forecasts given by experts in the industry. The former predict a continuing increase while the experts see a coming decrease in consumption.In this report, both demand and business strategies of newsprint in Sweden are studied. The study also presents a forecast of the future which is based on historical data and qualitative interviews.

The primary purpose of this essay is to study and describe what single adoptive mothers believe to be significant motives when considering adoption. This essay also describes how single adoptive mothers experience parenthood in relation to their expectations. The theoretical perspectives applied to analyse the empirical data are existentialism, the identity making process, and social constructionism. The method of this study is qualitative based on seven interviews. The material has been analysed by condensed meaning units and themes with a phenomenological approach.

Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.

Trafficking in human beings and prostitution is an increasing occurrence within the EU. However, vast differences in legal frameworks regarding prostitution can be detected among member states.The Netherlands is an example where prostitution is regarded a legal activity. In other member states legal standings toward prostitution remain ambivalent, where Sweden here serves an example. Finally, Lithuania is among member states where prostitution is considered illegal.The purpose of this paper is therefore to study underlying attitudes and approaches that these three countries have in this rather delicate political question. By interpreting the content and quoting parts of propositions, an ideology analysis is constructed.The theory chapter consists of Rousseau?s theories, Objectivism, Radical Feminist Theory, and Sex-positive Feminist Theory.

A growing population together with a change in food habits to a more diverse diet containing more animal products such as meat and milk makes the possibility to produce and sell products of cattle a growing market. And at the same time there is an ongoing debate about global warming, where raising cattle is questioned due to their high production of enteric methane. To be able to raise animals in a more environmental friendly way and at the same time improve productivity in a developing country such as Vietnam would be favorable. The use of feed additives with high electron affinity could decrease the methane production and at the same time improve the gross energy digested. Nitrate and Sulfur are both good electron acceptors, but due to its toxic effects the use of nitrate in feed has been neglected.

Competition of spruce fiber raw materials has increased dramatically in the last few years, leading to the fact that transportation costs in the current situation represents a much larger share of the total raw material cost. The Holmen-owned pulp industry Hallsta Paper Mill's location on the coast also constitutes a problem, because of the lack of raw material, which is much larger there, than for a pulp mill located in the hinterland. For a coastal industry it?s therefore natural to import much of the raw material by boat or to buy it from the timber terminals, in order to maintain good profitability. The purpose of this study was to analyze how the size of Hallsta Paper Mill timber supply area, without competition, with competition and with terminal use, affects the company ?s transport costs.