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..

The most important conclusion of this study is that the negotiations between the parties ends when conflicts arise from property owners, and with this the time will be extended and be more costly. During the study it has been shown that good communication is the key to an effective and successful negotiation between the parties.The purpose of this study is to investigate how the practical procedure under expropriation is in relation to the legal text, in other words, describe and analyze the procedure for expropriation under current rules but also to explain how it operated in practice. This is to get a picture of how the process works and what effects it receives.Three methods were used for the study. A literature review for understanding how expropriation relates according to the law. A case study from an ongoing expropriation in Sundsvall municipality, and an interview with seven affected interested parties from the expropriation.Reviewed literature describes how the application of the Expropriation Act must go to as well as other research on the topic.

This master thesis has been performed at the department of Machine Design at KTH, The Royal Institute of Technology. The thesis has been a part of a global development project in collaboration with Luleå University of Technology, Lund Faculty of Engineering and Stanford University. Corporate liaison and sponsor has been Immerse Global Inc. The project was also performed on sponsorship from the Product Innovation Engineering Program, PIEp. The thesis is a representation of some of the contributions made by the authors.The lack of clean drinking water is one of the key issues facing the world today.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Citizens? interaction with governments is an area with unique implications for channel management. Governments need to take the citizens perspective into further consideration in order to be successful in delivering high-quality e-services. This paper aims to determine if a categorization of citizen-initiated contacts from a citizen-centric perspective can be a valuable basis for decisions regarding e-service development. The study consisted of three steps.

Arbetsprocessen för ett projekt inom mediedesign kan ta väldigt många skepnader. Formen för tillvägagångssättet styrs ofta av faktorer som omfattning, monetära resurser och tillgänglig tid. Större projekt kan innefatta flertalet aktörer på uppdragstagarens sida ? såsom projektledare, art director, copywriter och grafisk designer ? där utrymme kan ges för delmoment som förstudie, analys och förankring av arbetet till uppdragsgivare. I mindre projekt bestående av endast en designer och på sin höjd en säljare kan manuset från uppdragsgivaren vara det enda som ligger till grund för produktionen av en grafisk artefakt.

This thesis of 15 hp has been implemented at Halmstad University, incollaboration with Saab Dynamics in Linköping. Saab Dynamics is a companyoperating in the defence industry where competition is tough. This necessitatesnew ways to increase efficiency in the company, which is the basis for this thesis.Saab Dynamics wants to introduce simulation driven design. Since SaabDynamics engineers have little experience of simulation, required a usermethodology with clear guidelines. Due to lack of time, they chose to assign thetask to students, which resulted in this thesis.The aim of the thesis is to develop a methodology in mechanical design, wherethe designer uses the FE analysis early in the design process to develop thestructures' mechanical properties.

Denna rapport handlar om arbetet med detaljplaner på ett Samhällsbyggnadskontor. Den försöker svara på två frågor. Hur kan man designa integration av olika applikationer, medier och work practices? Är metoder från Participatory Design (PD), Etnografi och CSCW lämpliga för att utforma en sådan designprocess? I min studie har jag använt mig av dessa metoder för att studera arbetet i sin kontext på kontoret, genom situerade intervjuer och observationer. Jag höll även en designworkshop tillsammans med några medarbetare på kontoret.

The conflict over Western Sahara is primarily a conflict over sovereignty, with Morocco on one side claiming territorial rights, and the Polisario Front on the other side claiming popular sovereignty. The conflict has till this day not been resolved and is in a dire need of a solution. In order to determine which solution is the most appropriate, an understanding of all the complex aspects of the conflict is required. In this context, the study aims to examine the conflict in a globalized setting by analyzing how the American news agency AP News portrays the conflict. The US media conglomerate was specifically chosen due to its dominance over international information flows.

The objective of this study was to explore the mechanisms controlling elderly people's choice of staying in there own home.The main questions were: What makes some people move to retirement homes while some people stay in their own home? What is the emotional relation to housing for people in general and elderly people in particular? How does the assessment of aid and application of the law affect elderly people's possibility to choose their way of living? What mechanisms during the twentieth century have controlled the society's way of looking on elderly people's housing? What future scenarios can we expect concerning elderly people's housing?Our method consisted of a literature study combined with qualitative interviews.The authors found a complex picture concerning elderly people's relationship to their housing and the will, wishes and possibilities to move to a retirement home or stay in their own home. One factor that affects elderly people's will to move is a deteriorated health. Another is the increased need of a safe living and access to personnel at all time. Also the assessment of aid and application of the law affect elderly people's possibility to stay at home or to move to a retirement home.

C3LOOPS is an application for DJs and VJs based on surface interaction. A system is said to be based on surface interaction if it presents content on a two dimensional, endless surface that a user navigates through zoom, pan and incremental text filtering where processing is tightly coupled with the content without breaking the workflow. C3LOOPS is designed to encourage improvisation and collaboration. During improvisation changes occur rapidly. Allowing navigation through time as well as the two spatial dimensions of an interaction surface the possibility of unlimited undo operations opens up.

The final stage of a designers work is always a bit tricky. Design is an abstract phenomenon and no one can tell when a design is really finished. The design process that designers work within has been thoroughly studied but cannot be truly mapped with strict constraints which the designer can follow to succeed. Therefore, in this paper we take a look at the final stage in the design process. The main goal is to get more knowledge and highlight key factors about what designers face when they are about finish their design or what forces them to leave a project that can stay in development for eternity.

The primary purpose of this thesis is to investigate the operation of membership criteria, which are applied against countries that wish to join the European Union (EU). More specifically, the importance of some criteria in comparison to others is considered. To answer this proposal, three questions are posed: What are the EU membership criteria? Are some criteria more important than other criteria? Does the EU treat candidate countries differently in applying the membership criteria? Three countries are used in this analysis, each country representing one recent enlargement round: Poland (2004), Romania (2007), and current candidate country Turkey. Both official documents, such as EU treaties, and unofficial documents such as statements from EU leaders are used to analyze the application of membership criteria.