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..

With the advent of a range of social networks, librarians all over the world have startedto ask themselves how this new technology can be used as a way to market theirlibraries. Today's information websites and search engines are difficult competitors forlibraries and information centers, and are forcing traditional information institutions tomarket themselves in new ways.Marketing theories have traditionally concerned themselves with money transactionsand marketing of specific services and/or products. Relationship marketing theories, onthe other hand, focus more on the relationship between the customer and the companythat produces the product or service. These two parties are seen as co-producers, andrelationship marketing theories tend to focus more on a win-win situation, than on thecompany gaining power of the customer. The relationship is the important thing, and thetheories concentrate to a great extent on how to nourish these relationships.This paper is a discussion about whether Facebook as a social network is a usable toolfor library marketing.

The aim of this study is to examine the legal regulation regarding the psychosocial work environment for temporary agency workers. Furthermore, the aim of the study is to examine how temporary agency workers perceive their psychosocial work environment, and possible consequences of such perception. The methodology of the study consists of practical legal method and qualitative method in the form of interviews.The results show that the psychosocial work environment for temporary agency workers is regulated at both the EU legal level by Directive as well as at national level in Arbetsmiljölagen and regulations issued by Arbetsmiljöverket. The study finds that health and safety responsibility for temporary agency workers is shared between the agency and the client company. The result of the study indicates that there are shortcomings in the introduction and training of temporary agency workers, which can contribute to an unsatisfactory work environment.

In order to survive constant economic, environmental and political challenges, it has appeared to become increasingly important for a firm to recognize the significance of corporate governance. In this thesis, the structure of the board at Smartner Ltd will be outlined and the relationship between the board members and the CEO will be clarified. In addition, the aim is to analyze the corporate governance system at Smartner Ltd to be able to outline and clarify the distinct relationship between the CEO and board of directors..

AbstractRelationships between white women and black men have become a topic of interest in various discussion forums. By examining different arguments within certain discourses, it becomes clear that discourses that have a distinct autocrat outline, i.e. a closed and declaring nature which excludes alternative discursive arguments, also define these relationships as different and deviant in comparison to relationships that does not encompass and include the constellation white women and black men. As a result of the use of autocrat discourses the white women and black men who enter into relationships are displaced and positioned as subaltern. A position which, on the one hand, allows for uninhibited criticism, but, on the other hand, and most importantly, it is a position from where they can be defined by others.

Internal working models of attachment are claimed to be unconscious structures operating outside the conscious awareness. Existing measures of attachment are almost exclusively explicit, either self-reports or interviews and it is questionable whether these instruments are able to tap into unconscious attachment attitudes. The main purpose of the present study is to develop Implicit Association Test (IAT) tools for assessing adult attachment and to examine their construct validity. Two sets of implicit attachment measures, based on the two-dimensional attachment model (Bartholomew & Horowitz, 1991), were developed. Convergent validity was assessed by examining (1) the relationship between implicit model of self and implicit self-esteem and (2) the relationship between the implicit model of other and implicit sociability.

Sponsoring is today a more common form for corporation in the trade of culture. This has led to a situation, in which companies and institutions of culture, must be more versed in sponsorship. In this essay, we aim at understand and give an account for how the corporation, in a sponsorship relationship might work.A sponsorship relationship also means that a lot of knowledge is needed in other doctrines. The law aspect is one of these, which we also will concern in this essay, another aspect is the integrity of the culture.The main purpose with this essay is to find information, which might work recommendingly, for organizations that works with sponsorship. Mainly we will considerate sponsorship as a source for the financing of culture.In this essay we have discovered that sponsoring has become increasingly important for financing cultural activities, and a good corporation demands a great deal of commitment from both parties.

Saab Bofors Dynamics AB is looking for ways to let the employees work wireless in the future. The security in Wireless Local Area Networks (WLAN) has not been considered very reliable, but new standards and protocols have been developed to enhance the security in WLAN. Since most wireless components soon will have built in support for wireless communication, it is important to have a model to deal with secure wireless communication ready. This is necessary because it is important to protect the company?s information related systems, ensure contingency in the daily work and maintaining the trust of the market and the authorities.

Previous research has shown that there is a relationship between trust and organizational commitment. Our research questions were if the three trust-variables ability, benevolence and integrity predict organizational commitment differently. Further we examined if the length of employment affected the relationship between benevolence and organizational commitment. Due to the fact that past studies has shown that benevolence develop during a longer period of time than do the other trust-variables. We made a survey using questionnaires (n=50) in a ?caretaking facility? and using a multiple regression analysis we found that ability was a significant predictor (p=0.032) for organizational commitment.

The shooting sport is one of the most widespread sports in the world and it isbeing practice in most countries. Based on their own experiences, in competition -and hobby shooting, the client M4Solutions found a demand and need for ashooting target that is manufactured in Sweden.The purpose of the project has been to develop, with the help of Marcus Walldén,two shooting targets from idea to finished product. These two shooting targets,Plate Rack Target and Dueling Tree, would each be equipped with a mechanicalresetting system but will in the future have the ability to be provided with anelectronic resetting system.The project from the client was divided into two theses. One of these two, writtenby Marcus Walldén, focused on the tripod parts and the overall design work forboth Plate Rack Target and Dueling Tree. The thesis that is presented in thisreport have focused on resetting systems, the design of protective plates and otherperipherals for both shooting targets.This work has primarily been in CAD environment where design, constructionand development has been given free rein.

The subject of this dissertation is the autobiographical novel Arnold by the Swedish writer Emilia Fogelklou (1878-1972). By combining Gérard Genette?s narratology and Andrew Gibson?s narrative ethics this study seeks to examine through what means the relationship is being told and with what ethical consequences different strategies are used to tell one?s experiences from life. The narrative analysis focuses on how the narrator is engaged in the narrative, how the bond between narrator and characters can be described, what is known to whom and how, and what is beyond the narrative?s limits.

Results from previous studies have showed that people with depression has an impaired verbal fluency. The aim of this study was to investigate whether individuals with depression also generate more words containing negative valence. Controlled Oral Word Association test were administered to a group of 13 mildly depressed individuals and a group of 20 non depressed individuals. The fluency and valence of the words produced was analyzed.The results showed no significant differences between the groups regarding either verbal fluency or negative valence. However, a significant positive relationship was found between a negative mood and negative valence.

The cellular market is today suffering from great customer dissatisfaction. Simultaneously, the services offered by the different cellular providers are very homogenous, causing strict competition where various price strategies have been the main mean of battle. From a business perspective, implementing pricing strategies, to keep up with increased network investments, is a short term solution.In a market characterized by lacking customer satisfaction and harsh competition, research has shown the importance of highlighting customer relations in marketing. This type of marketing, which one could refer to as relationship marketing, is considered an efficient, economic, and strategic method of showing the importance of customer loyalty. To get insight in the relationship between the customers and the cellular providers, as well as to show the importance of relationship marketing, this study has used qualitative interviews to find what develops strong customer loyalty.The results showed that increased customer loyalty is achieved when an emotional bond is created.

The aim of this bachelor thesis was to examine attitudes among social workers, particularly their attitudes toward their clients? poverty and towards economic counseling as a method. A further aim was to study the relationship between attitudes towards poverty and economic counseling. Primary data used for the study was assembled among social workers (n = 111) with the use of an electronic questionnaire that was sent out to social welfare offices in 34 city districts in Stockholm,Gothenburg and Malmö. The findings showed that a majority of the social workers had a structural understanding of poverty and a positive attitude towards economic counseling.

This essay investigates the relationship between Mildred and her daughter Veda in James M. Cains novel Mildred Pierce (1941). The purpose of the investigation is to point out how the relationship is portrayed in the film from 1945, and the TV-series from 2011. To facilitate the analysis I apply adaptation theorist Thomas Leicht?s list of ten different adaptation strategies to conclude the possible effects these strategies may have had on the relationship portrait and the themes of the novel.