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.

Aim: The reason we made this report were to investigate what companies in Gävle implied was the most important factor for successful sales. The various questions to be answered are: 1. How important is the relationship in B2B? (Business to business) 2. Will VRM change the work with relationships within B2B? 3.

Sectra Mameas is a medical technology company in an expansive phase that is planning to increase its volume capacity with 50 % in the beginning of 2009. This to be able to deliver the increased number of systems that the customers request. To be able to produce more units the takt time of the assembly line needs to be shortened. This could only be done by identifying and solving recurring problems. To be able to find the problems, create a common knowledge of which these are and eliminate them the production department of Sectra Mamea needs to visualize certainKey Performance Indicators (KPI) in the organization.

Purpose/Aim: The purpose of this paper is to describe how a number of strategically selected employees at the Swedish Institute, with the purpose to promote Sweden in the world, look at the challenges facing Sweden concerning nation branding in the new era of cooperation within the European Union. I examine how these people look upon the work of public diplomacy and nation branding in order to actively participate and influence the EU's common communications platform.Material/Method: The method used in this thesis is qualitative interviews. The reason why I chose this method is because I consider it to be the most appropriate in order to collect information about how these selected employees at the Swedish institute regard the challenges that lay ahead in terms of nation branding within the European Union.Main results: On the basis of the results I have gained by dint of the analysis, it can be concluded that it is of utmost importance to take the societal changes, which are a result both of the worldwide globalization and the EU cooperation, into consideration when designing a future communication strategy for the Swedish Institute. The nation-state continues to play an important role in Sweden, but its importance is declining as the EU cooperation is progressing. The citizens? identity plays a crucial role in designing a nation?s communications strategy, and from the analysis I conclude that we move not from a Swedish to a European identity, but towards a pluralistic union where multiple identities meet under one umbrella; the EU..

This paper is a study of a European citizenship in relation to two different perspectives on citizenship ? universalism and pluralism - from a gender perspective. We discuss a universal citizenship with equal rights and a pluralistic citizenship with different rights (groupdifferentiated rights), in relation to women within the European Union.First, we try to decide whether the European citizenship draws towards a universal or pluralistic direction. Secondly, we discuss problems with the universal and the pluralistic citizenship in relation to women in EU. It's not evident which of them best favours women's needs and interests; both are problematic in its own way.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

Since the Maastricht Treaty the European Parliament has gained competence in the decision-making process and the Parliament is today one of two decision-making institution, next to the Ministers of Council. In this study the main focus has been to shed light over the negotiation culture within the European Parliament, which up till now has been a neglected research area. This is of great significance because the internal negotiations in the European Parliament decide the external negotiation position with the other institutions.After face-to-face interviews with MEP:s and assistants I have been able to identify certain characteristics to create an understanding of the negotiation culture in Europe's elected Parliament. The negotiations are oriented towards a problems-solving approach and the prevailing apprehension is consensus-based negotiations instead of the existence of political blocks. The committees are stronger than the European party groups, which further encourage negotiation.

The Scanian woodfences has been determined by two mainly elements: Scania's composition of tree species, with a large element of deciduous forest, and the local building tradition which has more in common with the European continent than the Swedish tradition. By examining responses from ethnological question lists deriving from the first half of the 1900s, combined with literature studies, I have been able to deepen and broaden the knowledge behind the various fencing design. In addition I ?ve constructed maps which could illustrate their historical geographic distribution.I have come to the conclusion that there was three main types of woodfences that was most common until the barbed wire was introduced in the early 1900s and later on replaced the elderly woodfences. Common for the three main types is that the base material was made out of Juniperus communis, this largely because of its durability against rot.

Titeln på denna studie är Internalisering av kategoriella par i form utav homosexuella asylsökande. Studiens syfte är att undersöka om och hur föreställningar utifrån ett heteronormativt synsätt, hos handläggaren på Migrationsverket, påverkar asylprövningen av homosexuella. Studien berör hur diskursen i samhället formar föreställningar av den homosexuelle mannen och hur dessa föreställningar blir gällande inom myndighetsutövningen vid Migrationsverket. Studien utgår från teorier av Michel Foucault, samt är kompletterad och avgränsad med hjälp av andra teorier, bland annat Queerteorin. Studien bygger på semistrukturerade intervjuer av sju handläggare vid Migrationsverket, verksamma vid två olika kontor i Stockholm.

The starting point of this thesis is the debate surrounding the two referenda?s in France and the Netherlands in May and June 2005, regarding the proposal of a European constitution. The aim of this study is to analyse how democratic legitimacy and the role of the citizens portrays within the democratic discourse of the European Union. The empirical material is based upon both speeches from the European Commission and news articles from the French newspaper Libération and the Swedish newspaper Dagens Nyheter. Discourse analysis is used as a theoretical frame of reference combined with models of democracy.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

Studiens syfte var att klargöra och redovisa för de främjande och försämrande faktorer som är betydelsefulla för asylsökande barns psykosociala välmående. Enligt vår förförståelse som vi erhållit genom arbetslivserfarenhet och utbildning lever de asylsökande barnen under svåra omständigheter och vi ansåg det viktigt att undersöka de påverkande faktorerna. Den metod som användes var en kunskapsöversikt som tolkades hermeneutiskt. Kunskapsöversikten baserades på 10 primärstudier och resultaten visade på följande främjande faktorer; skola, föräldrar/familj, adekvat information gällande beslutsprocessen, en väl fungerande barnpsykiatrisk vård, sociala nätverk och fritidsaktiviteter. De försämrande faktorerna var; bristfällig information och lång väntan under asylprocessen, föräldrars ohälsa, okunskap hos professionella om barnens lagstadgade rättigheter samt osäkra boendevillkor.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

The aim of this study was to compare the Query-by-Humming systems Midomi, Musicline and Tunebot regarding their retrieval effectiveness. The aim was to see if there were differences between the systems but also between the user groups common users, musicians and singers. Query-by-Humming system means that the user sings a tune that the system then use to find the right melody.To compare the systems and their users, queries where collected from the different user groups and replayed for the systems. Mean Reciprocal Rank and Friedman test was used to do the comparison.The results showed that the system did not achieve equivalent and that there were no difference between the user groups. The Mean Reciprocal Rank showed that the systems had very different retrieval effectiveness, where Midomi was the system with best result and Musicline with the lowest result..

The aim of this study was to reach an understanding of how young adults with permanent residence permit, who came to Sweden as unaccompanied asylum seeking minors, experience their confrontation with the Swedish society. Another purpose was to understand how these young adults view Sweden and its inhabitants, as well as the experience of starting a new life in Sweden. In order to investigate these questions, a qualitative method consisting of five interviews with five young men was conducted.The results showed that the respondents feared the meeting with the immigration board and that they feel that school is divided in two groups, Swedes and immigrants. People with nonethnic Swedish background who have lived in Sweden for a long time are seen as Swedes, and in that meaning assimilated. One important conclusion we made was that the division between Swedes and immigrants have a negative influence on the immigrants´ integration in the society.