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.

January 1, 1999, a new sex purchase law was introduced in Sweden, Lag (1998: 408). The law implies that in a sex trade a crime is committed only by the consumer in the sex trade. The majority of consumers in prostitution are men and the suppliers are women. When prostitution is problematized it's usually from the woman's point of view and the perspective of the man is often overlooked. The new law has shed light on the consumer and made the male more visible in the public debate.

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.

ADHD is the fastest growing diagnosis of the last decade and there is an ongoing debate about how ADHD should be understood with a psychosocial perspective opposed to a medical perspective. The purpose of this study was to investigate how a Swedish daily and evening newspaper (Aftonbladet and Dagens Nyheter) portrays ADHD. Further, the study asked whether medical or social explanation is used in the discourse that appears in newspaper articles, how ADHD is described as well as which people are quoted in the articles. In this study we used Norman Fairclough´s critical discourse analysis with the 26 sampled articles which we believe highlight different perspectives on ADHD diagnosis.Our study shows that there are representatives cited in the articles from school, the judiciary and the medical field. However representatives from social work are conspicuous by their absence.

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 essay concerns the notion of how immigration politics, defined as a political discursive structure that explains and justifies how and why the movement of people into a state's territory is restricted and controlled, has come to present its purpose not as solidarity with the 'immigrants' wanting to enter the state but as a protective measure for the state's citizens. By using discourse theory combined with theories from the International Relations field I attempt to explain why and how such a discourse positions 'immigrants' as a threat to the state.First, I concentrate on why an immigration politics discourse would position 'immigrants' as a threat. I argue that in order for people to construct their identity, the 'outside' what they "are not" has to be repressed. In the same way, the state has to dislocate the "outside" and create threats to uphold its supremacy. These boundaries are set to create a feeling of predictability and security, and ultimately they are a way of making peoples' "world" coherent.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

It is not unusual that women and children fall behind in development countries. It is not even unusual that these groups are exposed to all forms of discrimination due to the countries lack of capacity to erase poverty. We also know that women and children in a larger extent suffers from the shortage of proper health conditions. India is one of these countries. It is a country where women even before birth are exposed to discriminatory family planning.

The purpose of this essay was to examine how youths are described in certain written statements that are produced by the social services. The statements that this study has focused on, are those written with the purpose of serving the court with suggestions of treatment-measures when a person between 15 and 18 is suspected of having committed a crime. The main issues were: How is the content in these statements described and what do these descriptions tell the reader? Do the images of youths in the statements differ, depending on the degree of intervention for the suggested treatment-measure? The essay is based on a qualitative content-analysis of 50 statements and the material has been analysed from a social-constructive theoretical perspective.The study shows that the youths in the statements are described through descriptions that reinforces a positive or a negative image of the youth, and that these descriptions are described as either utterances or facts. Depending on the degree of intervention for the suggested treatment-measures, the information in the statements differ in that descriptions that are likely to reinforce a positive image of the youth are more frequent in the statements where no or less intervening treatment-measures is suggested.

Malnutrition är ett vanligt förekommande tillstånd bland äldre som är inneliggande på sjukhus. Syftet med litteraturstudien var att belysa hur sjuksköterskan kan förebygga malnutrition hos äldre. Resultatet baseras på 15 vetenskapliga artiklar och visar hur sjuksköterskan kan förbygga tillståndet genom de fem teman som togs fram: att skapa delaktighet i vården med hjälp av information, att involvera anhöriga, struktur i vårdteamet, att använda sig av bedömningsinstrument och kunskap och utbildning. Resultatet visar hur god kommunikation och kunskap hjälper sjuksköterskan i arbetet att förebygga malnutrition. Det krävs även en struktur i vårdteamet för en tydlig rollfördelning bland professionerna.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

Achievements within the fields of computer- and telecommunication technology have led to a revolution when it comes to managing information. These achievements have made it possible to offer new services in healthcare, especially in telemedicine. New technology has become a complement to traditional care, thus partly compensating for insufficient time and resources. Telephone Linked Care (TLC) is a telecommunication technology that enables automated dialog counselling and monitoring of patients in their homes. During the last two decades numerous randomized controlled studies with TLC have demonstrated improvement among outpatients with chronic and health behaviour disorders.

The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.

Övervikt och fetma bland barn är ett stort folkhälsoproblem. Sjuksköterskan möter barnet i primärvården och inom skolhälsovården. Syftet med studien var att undersöka vad som kan påverka sjuksköterskans preventiva arbete mot övervikt och fetma bland barn i åldern 6-12 år. Studien genomfördes som en litteraturstudie där 10 vetenskapliga artiklar utgjorde underlaget för resultatet. I resultatet framkom fyra kategorier av redskap som kan påverka sjuksköterskans preventiva arbete mot övervikt och fetma bland barn.

The purpose of this essay has been to examine how the city of Helsingborg´s prevention of alcohol and drug use among youths is laid out. It has been of special interest to examine the youth centers (after school programs) preventive work with youths and its effects on frequency of alcohol and narcotics use among youths.The people we have interviewed are all involved in the three organizations: the youth centers, schools, and social services. The results showed that the youth center staff does not think that they work actively preventive against alcohol and narcotics. On the other hand, the staff at the youth centers points out that just keeping the youths in the neighbourhood and making them involved in the activities at the youth center, is preventary work. The staff at the social services points out that it is not the facilities that is part of the preventive work but the activities and the skill of the staff that is improtant for the youths..