Det finns idag inte några speciella kunskapskrav inom redovisning i samband med att driva verksamhet. Bokföring som anses felaktig kan leda till ansvar och straffrättsliga åtgärder. Detta kan medföra att personer som är bokföringsskyldiga kan begå bokföringsbrott utan att vara medvetna om det, som en följd av brist på kunskap inom redovisning. Bestämmelsen om bokföringsbrott finns i 11 kap. 5§ brottsbalken.

För att förebygga klotterbrott upprättade Västerås år 2012 och Norberg år 2002 varsin laglig graffitivägg. Denna studie undersöker med hjälp av klotterbrottsstatistik huruvida en minskning i antal anmälda klotterbrott har skett i kommunerna efter att väggarna upprättades. Datan har analyserats genom Z-tester. Västerås har delats in i tre områden med olika avstånd till väggen. Indelningen har gjorts då hypotesen i denna uppsats är att det har skett en minskning i antal anmälda klotterbrott i Område 2 och Område 3.

The term ?vulnerable areas? is developed by the Swedish police, referring to various areas in Sweden that are classified as socioeconomically disadvantaged, and with an active criminal presence. Over time, this term has gained significant popularity and is now used not only by the police but also by other entities such as the media, where these areas are often depicted as urban outcasts. Therefore, this study focuses on the portrayal of ?vulnerable areas? in the Swedish news media, where the topic has been widely debated in recent years.

I Sverige mördas 17 kvinnor om året av en man de är eller nyligen har varit i intimt förhållande med. Det innebär en kvinna var tredje vecka. Omständigheterna är oftast de samma. Separation, med kvinnan som drivande part. Mannen de lämnar är svartsjuk och av kontrollerande typ.

Women today feel that their urban surroundings are unsafe, and because of that they use different strategies to reduce the risk of being exposed to criminal acts towards them. The focus of this study is to develop an understanding of the insecure feeling that women feel and what that feeling might originate from. By using previous research and theories we have been able to incorporate a gender perspective on the study this because the gender role is central to understand women?s feelings of insecurity. The purpose of the study was to develop a deeper understanding of women?s sense of safety and insecurity.The central questions of the study are1.

SammanfattningEftersom det blev förbjudet att köpa sexuella tjänster i Sverige har denna uppsats, med hjälp av diskursanalys, undersökt hur rätten framställer sexköp som fenomen, sexköpare och även säljare av sexuella tjänster. Domar från olika svenska tingsrätter har analyserats, avseende vilka ord som används i framställningen av fenomenet. Socialkonstruktivistiska teorier har använts för att förstå hur konstruktionen sker av kön, prostitution som fenomen och hur offer samt gärningsman konstrueras. Då prostitution kan sägas vara en del i hur genus konstrueras i samhället idag har dikotomin mellan könen, samt mannen som norm, blivit en central del i uppsatsen. De gråzoner som finns i genuskontraktet kan tänkas utnyttjas av både män och kvinnor, där män låter sig köpa kvinnor, men kvinnor också med mer eller mindre frivillighet låter sig köpas.

Today many separated children and youth up to 18 years - children in the sense of the UN Convention on the Rights of the Child - flee from war and armed conflicts around the world. Many of them come to Sweden for protection and to apply for asylum.The aim of this study is to examine how the national Swedish news agency Tidningarnas Telegrambyrå - TT - constructs the image of separated children and youth. The main research questions have been: How does TT construct the image of the separated refugee children? The more detailed questions put to examine this main question have been: what are the issues being focused in the reporting and what discourses, voices and sources are let into the journalistic material?The theoretical perspective should be considered as social constructionistic where the basic idea is that the image of the separated child also constructs the way society looks upon them, their rights and their needs, affecting how these children will be welcomed and treated when thay arrive in our society. The empirical study is a qualitative analysis of text, produced in the span 2007- April 20th 2010.

Syftet med f?religgande studie var att unders?ka huruvida nyhetsrapportering p?verkar attribuering av ansvar till f?r?vare samt om detta har ett samband med hur l?ngt straff personer anser vara rimligt f?r ett brott. Detta testades genom en experimentell enk?t, med priming och framing av nyhetsartiklar p? 266 deltagare. Deltagarna var mellan 18-82 ?r gamla varav 228 kvinnor, 34 m?n, 2 icke-bin?ra och 2 annat.

Syftet med arbetet är att försöka förstå hur sociala och strukturella villkor påverkar möjligheterna till att utnyttja ett ekonomiskt förtroende och befattning för att begå ekonomisk brottslighet. De frågeställningar jag önskat få svar på är:Hur kan ett ekonomiskt förtroende användas för att begå ekonomisk brottslighet?Vilka sociala och strukturella faktorer kan förklara ekonomisk brottslighet och vilka återfinns i Skandiafallet och muthärvan inom Göteborgs kommun? Vilka likheter och skillnader till motiven kan urskönjas mellan de åtalades berättelser i domen mot Skandia och den nuvarande muthärvan inom Göteborgs kommun?Då målet med arbetet hela tiden bestått av att få en större förståelse till de bakomliggande orsakerna till hur och varför dessa ekonomiska brott inom Göteborgs kommun begicks och för att därefter ha möjlighet att jämföra likheter och skillnader mellan informanterna. Därmed togs beslutet att genomföra en fallstudie, med hjälp av kvalitativt strukturerade e-post intervjuer med standardiserade frågor samt studier av domen mot Skandia.Resultaten av studien visar att befattningen och yrkespositionen skapar ett handlingsutrymme som är centralt för att kunna begå den här typen av brott. Dessa förutsättningar synes vara ett genomgående tema i ett flertal typer av ekonomisk brottslighet..

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.

Religious education in Swedish schools aims to be as objective and non-confessional as possible. This sort of education can lead to that the different religions are presented in a way which is unfamiliar to the followers of the different religions. This problem is what I have focused on in this essay since I myself was a victim of a similar situation. As a syriac-orthodox youth I felt that my Christianity was not the same as the one presented in school. I felt that it had nothing in common with what I learned in my church, therefore I asked myself the question: Whose Christianity is being represented? Therefore I have focused on the syriac-orthodox church in this research.The purpose of my essay was to enlighten the differences between religious education in syriac-orthodox churches and Swedish community schools.

There is a general conception among those who are involved in the school-sector that there is a relation between resources and results. Better qualified teachers, smaller classes and schools with more finacial funding are regarded as better learning and development conditions for pupils (Gustafsson 2008). In spite of these widespread understanding, educational and economic research studies at the beginning of the 20th century had reached the verdict that resources have no bearing on educational results (Gustafsson 2008). The Swedish board of education (Skolverket) have published several reports, studies and surveys regarding the relation between resources and student outcomes.The purpose of this paper is to analyze the message of six publications from the Swedish board of education around the relationship between resources and student outcomes on the basis of the decentralization of the Swedish school in the 1990´s. The central question at issue is whether the Swedish board of education has been consistent in their message about the relationship between resources and results in the six publications between 1994-2009? I have also attempted to answer the resulting questions of my conclusion.This study is based on a qualitative text analysis.

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.