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.

The Work has been performed to, and in cooperation with Vetlanda Energi och teknik AB.District heating for commercial purpose started in the USA in 1877. Today the network has grown into big and complex systems, which demand maintenance and service to keep up the security of the delivery. When a district heating network expand, it becomes difficult to perform reliable calculations. For this purposes there are a few suppliers who design and deliver systems for documentation and calculation of district heating networks.Vetlanda Energi och Teknik AB is in the position where they must get a system for documentation and calculation for district heating, and therefore they need a basis to get a system. The target is to write a requirement specification that will follow the basis.The Swedish market has been inventoried, and suitable systems have been selected.

This master thesis? purpose is to examine the role of Swedish universities in the prevention of extremism and terrorism. Depending on how the universities look upon their role in preventing extremism and promoting democracy among their students, extremism can either flourish or be restrained in the higher learning environment. An unclear standpoint against extremism from the universities side could make it possible for extremism to prosper at the universities, and students with extremist opinions may be radicalized and recruited to extremist organizations and terrorism. What are the universities standpoints in the matter whether universities should promote democracy and prevent and restrain extremism and the recruitment of students to extremist organizations? During the study I have mainly been using primary material in the shape of semi structured interviews with predecessors of four Swedish universities.

FAKTORER HOS SJUKSKÖTERSKAN SOM PÅVERKAR PATIENTENS FÖRTROENDE OCH TRYGGHETSKÄNSLA En intervjustudie Caroline Fransson Sara Persson Fransson, C & Persson, S. Faktorer hos sjuksköterskan som påverkar patientens förtroende och trygghetskänsla. En intervjustudie. Examensarbete i omvårdnad 10 poäng. Malmö högskola: Hälsa och Samhälle, Utbildningsområde omvårdnad, 2005. Syftet: Syftet med denna studie var att belysa vilka faktorer (inre och yttre) hos sjuksköterskan som påverkar patientens förtroende och trygghetskänsla i omvårdnaden.

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

The aim of this thesis is, from a business perspective, to examine how the pharmacy chain Medstop is working with their positioning in order to achieve competitiveness in the re-regulated pharmacy market. This is studied through a theoretical framework that demonstrates five forces that affects the competitiveness in an industry, the five-force model by Michael Porter.The thesis is a qualitative case study where data collection was done through interviews, literature, articles, websites and internal information from Medstop. The data was then complied into the theoretical perspective the authors have chosen for this paper, the five-force model by Michael Porter. This model was chosen because it gives a broad description of the competition a company faces by describing five different forces that affect the competition within a branch. The fact was collected on the basis of the marketing strategy positioning, and the essay is written from a business perspective.Our cunclusions are that the pharmacy chain Medstop are in their initial positioning and has chosen to position itself on the basis of their core values; credibility, safety and security.

The purpose of this paper is to study what the press in Sweden wrote about counterfeiting from 1944 to 1950. By studying how the newspapers wrote about the crime of counterfeiting, the paper aims to give a glimpse of how counterfeiters worked and got their notes in circulation. The analysis is based on a theoretical perspective of a "we" and "they" in which Sweden is compared to the opposite abroad. The paper examines how the security of Swedish banknotes is discussed in Swedish news articles and how they describe counterfeiters and passers. The paper examines forty one newspaper clippings from the period 1944-1950 from twenty five different newspapers from different parts of the country.

This final project discusses renewal and upgrading of the area of Prim. It is discussed how this industrial area can be an attractive neighborhood with a varied range of services and commercial trade. Prim is located 2km north-east of the center of Barcelona. The area boarders to a deep railway valley that historically has separated Prim from its neighboring districts. At present there is almost no housing, services or commercial trade within the area and the industry is discontinued or the existing industrial buildings are derelict.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.

Integration is a concept that is very topical in today's multicultural-cultural society. Integration means that everyone should have the same rights, opportunities and obligations to society, regardless of extraction. What counteract integration is segregation, which implies a distinction between different groups and where there exist an inequality between them. Segregation is widespread in Sweden today and the exclusion that it creates needs to be broken. The aim of this paper is to examine if it is possible to promote integra-tion through physical planning.

I takt med expanderingen av evenemangsturism växer även kraven på säkerhetshanteringen i samband med evenemangen. Hot som huliganism är vanligt förekommande vid vissa evenemang och behöver handskas med för att undvika eventuella påverkningar på besöksnäringen. Syftet med denna uppsats är att undersöka hur aktörer arbetar kring säkerhet inför och under evenemang för att säkerställa individens hälsa i omständigheter där huliganism är närvarande och ofredar besöksnäringen. Fortsättningsvis vill vi även komma fram till vilken grad huliganismen påverkar besöksnäringen och i sådana fall, på vilket sätt. För att kunna svara på syftet och våra frågeställningar, har vi använt oss av en kvantitativ undersökning som hjälpt oss att påvisa denna företeelse.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

This in an essay concerning the use of humor in male communication. Primarily, I have focused on studying how jokes can be used as a sanction for the training of members in a (male) group. I have found great inspiration in Goffman?s thoughts on a social face and the use of humor to protect this perceived face.Initially I started to reflect on men?s reluctance to discuss masculinity and their thoughts about the meaning of being a man. Every time I tried to hold a serious conversation, my male friends made a joke out of it.

Syftet med uppsatsen är att definiera hur begreppet kvalitet ska tolkas för poker på Internet. Genom att ställa användarnas upplevda kvalitet gentemot branschens definition på kvalitet, ämnar vi att öka förståelsen för vad som betecknar en god kvalitet på en Internettjänst. Vi har använt oss av en kvalitativ ansats bestående av två djupintervjuer och två fokusgruppsintervjuer. Insamlingen av empirisk data och framtagningen av det teoretiska ramverket har varit en iterativ process. Inledningsvis diskuteras hur tjänster och kvalitet kan definieras utifrån några välkända kvalitetsmodeller, bland annat Grönroos (2002).