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 purpose of this paper is to examine teachers' approach to popular culture in preschool. The questions we want answered are: What approach do educators have to popular culture in preschool and what underlies that approach? Is there a high - and low culture in preschool? If educators bring popular culture into the preschool, how then is it used? Do children?s culture influence everyday life in preschool? We have employed qualitative methods to seek answers to our questions. We conducted seven interviews with educators from four different preschools. The starting point for our study was the socio-cultural perspective because we examined people's cultures and how the meeting between them unfolds. We concluded that educators have a very ambivalent attitude towards popular culture in preschool.

Parallel to new technological advancements, including the development of interactive recommender systems, digital music services on the Internet, such as Spotify, have in a short time span gradually replaced former physical media such as CDs and MP3-players and become pioneers on a market with an otherwise uncertain future. By subscribing to the service, users have access to a vast library of music and from any device with Internet access. In order to provide a satisfactory and useful musical experience, different ways of coping with the vastness is required - which is precisely what recommender systems are for. Improved filtering techniques and use of devices built in sensors, make way for new opportunities of more precise and contextually tailored suggestions for track selection, which in turn leads to potential privacy issues when using interactive music services. But where do we stand today? By compiling, exemplifying and discussing three different perspectives with relating to the development of interactive music recommender systems, the objective for this paper is to provide a for science, industry and user, objectively nuanced account of current potentials and expectations.

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

PurposeThe purpose with this C-essay is to give a description of disordered eating in sports. Further, I also wanted to make a survey of the knowledge of the trainers and their attitudes to eating disorders within sports. I will bring a good view of the problem. I hope that it will give a wider knowledge, acceptance and understanding for the problem. Hopeful can that making the problem smaller and also making it easier for those who are afflicted, the trainer and other peoples.MethodI have used two methods; a study of previous studies and other information and also a questionnaire.

The aim of the study was to gain a deeper understanding of the expectations that assistant nurses in the elderly care have on unit manager's leadership and the consequences if the expectations are not met. To answer the purpose of this paper a qualitative research was conducted with interviews with six assistant nurses in municipal elderly care. To analyze the empirical material communication were used as a theoretical concept. Communication includes codes, signals and messages to be interpreted by the parties in a conversation and they can be both verbal and nonverbal. This means that communication is complicated and can cause confusion if it is interpreted wrong.

Child poverty in Sweden as a social phenomenon has been highlighted in various debates and in poverty research during the recent years. Children's economic vulnerability has gotten more place in research. An interest to highlight child poverty awakened and this study highlights child poverty through a resource perspective among children in preschools. This study aims to examine how preschool teachers perceive the child's assets to various resources as well as how preschool teachers perceive the impact of the preschool where they work on children's access to these resources. The study is qualitative and has used interviews as a tool.

Syfte: Syftet med studien är att beskriva och analysera vad företag inom den privata sektorn har för uttalade motiv till att hållbarhetsredovisa.Metod: I denna studie har den kvalitativa forskningsmetoden tillämpats. Vidare genomfördes semistrukturerade intervjuer med olika företag verkande inom olika branscher. Intervjuerna hade alla en intervjumall som utgångspunkt vid intervjun. Empirin har kommit oss tillhanda från intervjuer med elva företag. Fem telefonintervjuer genomförda med Hemtex, KappAhl, IKEA, NilsonGroup och Fritidsresor.

The goals of this Bachelors? Thesis were to establish the production loss through the VTIS1 Pasteur at Arla Foods Linköping dairy and then suggest simple but effective solutions to minimize the losses for each production run. If the timeframe allowed it, some of the solutions would be implemented and tested in full production to determine their impact on economic and environmental savings.The very first step of this project was to establish the statistics over what losses there is in the production pipeline through VTIS1, from milk and powders in mixer tanks to finished and packed products in cold storage. Then, when knowing how much product was actually lost and where, those bottlenecks could be pinpointed and examined more closely. At this stage the focus was switched, from the otherwise complicated and broad manufacturing process, to the VTIS1-aggregate, since early data indicated there were quite substantial losses there.In conjunction with this project Arla Foods purchased an absorption photometer-measuring device (OPTEK AS16) that could be inserted straight into the product stream out of VTIS1, allowing real time measurements of its optical density.

The subject of motivation and feedback is something that the literature regarding management treats as significant. Therefore we have investigated how managers work with feedback in motivational and development purposes within union companies in Gothenburg. According to the existing theory it is important that feedback is given correctly and with relevant content, and thus affect both the recipient's own development and the growth of the business. Earlier authors also discuss the complexity of feedback that it is important to consider all of the surrounding aspects, and that it is important to be aware that there is no single approach that can be directly applied on all types of organizations.To investigate how the managers within the union companies motivate their employers without access to monetary incentive, we conducted a qualitative study with in-depth interviews with four respondents. The respondents were decision makers at their respective union company with the roles as CEO or deputy CEO.

The purpose of zoos has changed over the decades. From being menageries where wealthy people showed their collections of exotic animals to today?s zoos where science, conservation and education has become a central part of their work. Education in zoos gives them the opportunity to spread the knowledge about ecology, biology and biodiversity to the general public. Their aim is to change the public?s attitudes towards our wildlife and raise awareness about the threats that exists against our planets biodiversity.

The purpose of this paper is to understand the climate of the street and how it can be modified to better meet the needs of the street and the user groups. At the same time the conditions of the street and its surroundings also has to be taken into account. To accomplish this it is necessary to have a broad knowledge of the climate conditions in the city. Therefore an overview of the climate elements and how these are modified in the built-up areas are given. The part of the paper which deals with the city climate has a global approach to be able to give an as complete picture as possible.

This paper is written to take a close look at teaching methods used at the Summer Academy (SHS), which is held at Södertörns Högskola in Stockholm. SHS is a subdivision of the institution of teaching education, which annually, during summertime, offers an eight-day program for pupils between 13-15 years of age, from different schools located in socio-economically disadvantaged suburbs of Stockholm. The intention of SHS is to give the participating pupils an insight into higher education, especially that of university. The purpose of the activities, such as field trips, guided tours and corporate visits, is to make pupils aware of their own responsibility for their educational situation through different methods of knowledge transfer, to diversify the means of the education, and to bring awareness to the array of possibilities which they have access to within the Swedish system of tertiary education.The study is based on six deep-interviews, three with pupils and three with student mentors. Together with 131 surveys from the course given during the summer of 2014, and theories of John Dewey on ?Learning-by-doing?, the results show that pupils participation in SHS give them a better understanding for, and knowledge about their own educational responsibility.Another question this paper seeks to address is how significantly the SHS program is changing the pupil?s experience of education in general and their view upon higher education specifically.

Many of the schools premises are neglected and the physical environment has not been prioritised. Instead the focus is set on scientific learning methods and pedagogic. The need for an environmental shift has not got an essential place in the governing documents for schools, although the focus on school premises should be suited to the purpose of the activity and for the pupils needs. Today the interest and the need of research within the physical environment is evermore increasing. The Swedish Work Environment Authority, present in their activityplan for 2006, that the schools premises and equipment is not adjusting to today?s activity and it is in bad condition that can lead to work-related injuries.The purpose of this essay is to bring to light a different pedagogic train of thought around the surrounding environments importance, for students learning and to compare these with our study of a selection of classrooms and what the teachers to these classrooms consider about the environments importance.

In this bachelor thesis we have used a case study to examine the potential opportunities and obstacles an organization may have to internally implement a code of conduct with regard to the environmental guidelines. To succeed with the implementation of codes of conduct, companies need to ensure that what is provided to be implemented do this according to scheduled time targets, but also that is to be implemented in the organization actually is what is intended to be implemented, and that those that are involved in the implementation will be satisfied with result, this is because it is the employees who will follow the guidelines contained in the Code. Heide & Grönhaug (2002) argues that lack of communication is the main reason why the implementation in the business strategies fails. In this case study we have used primary data from interviews in the case company as well as secondary data from earlier research and information from the case company itself to develop our conclusions. The case study shows that the existing environmental awareness in an organization often is founded in common sense about how to act.