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..

This essay examines the speaking subject in Katarina Frostenson?s poetry through a phenomenological perspective. The study is focused on how the subject appears, the relation between the subject?s inner world and the outside world, and the relation between the speaking subject and language. The purpose of the study is to expand the understanding of questions regarding the subject in Frostenson?s poetry by using a phenomenological approach ? a perspective that is missing in previous studies.

Many of us have grown up hearing or using words meant as insults or negative adjectives that were in fact names for social groups. Most of them have gone unquestioned in the mainstream consciousness, but the term Gay in the generally negative meaning has in the past years been given attention as offensive and homophobic, with debates emerging in response over whether or not this is true, particularly on the internet. It is the articles and forum threads from these debates that make out the empirical material for a qualitative study as I ask what these people?s thoughts are about this term and how it is perceived.After a qualitative coding and analysis of these texts, and interpretation of the results based on Erving Goffman?s theory of Phantom acceptance and stigma terms, Judith Butler?s theory of performativity, Ferdinand de Sassure?s theory of signifier and signified and how it connects to the community and Baudrillards theory of simulacra, this is the principal conclusion that I have drawn:For some of the people in this debate, the term Gay and its use is about homophobia and heterosexism, though mostly it?s not overt but a subconscious part of the continued dehumanization and stigmatization of homo- and bisexual people. This is a position I callThe socially focused skepticism.

The purpose of this study is to investigate and describe the role of course books for teaching English to children at intermediate level of primary school in Sweden. The essay is based on a descriptive, qualitative method and interviews have been conducted with seven teachers in different schools, teaching English in year 4, 5 and 6.The result of the study shows that course books have considerably influence on the teaching of English in the schools who took part in this investigation. The participating teachers use a course book as main teaching material and almost everybody follows the traditional routine working with Textbook and complementary tasks in Workbook every week. They base their lessons on course books and use alternative teaching material mainly for fun activities, speaking practice and individualization. Even though all teachers rank speaking and listening as most important for new learners, it is reading which has the largest impact on their teaching.

The most important conclusion of this study is that the negotiations between the parties ends when conflicts arise from property owners, and with this the time will be extended and be more costly. During the study it has been shown that good communication is the key to an effective and successful negotiation between the parties.The purpose of this study is to investigate how the practical procedure under expropriation is in relation to the legal text, in other words, describe and analyze the procedure for expropriation under current rules but also to explain how it operated in practice. This is to get a picture of how the process works and what effects it receives.Three methods were used for the study. A literature review for understanding how expropriation relates according to the law. A case study from an ongoing expropriation in Sundsvall municipality, and an interview with seven affected interested parties from the expropriation.Reviewed literature describes how the application of the Expropriation Act must go to as well as other research on the topic.

In the beginning of the 19th century, Swedish was the only official language of Finland, and thus the dominating language in administration and higher education. However, during the latter part of the century, efforts were made to develop Finnish into a language which could be used in every part of society. In 1881, the medical society Suomalainen Lääkäriseura Duodecim was founded with the development of a medical terminology in Finnish as one of its main purposes. In 1885, a medical paper, Duodecim, and a medical dictionary were published. The aim of this study is to illuminate the vocabulary of the dictionary.

The main focus of this study is to describe how, and for what reasons teachers use literature and fiction as a pedagogic tool. A qualitative study was made by interviewing four teachers about their language teaching. Working with fiction as a teaching-aid in school can in many ways be favorable to both teachers and pupils. In terms of children?s language development, research shows that using fiction as an educational tool can stimulate pupils? well-being as well as their linguistic improvement.

This master thesis has been performed at the department of Machine Design at KTH, The Royal Institute of Technology. The thesis has been a part of a global development project in collaboration with Luleå University of Technology, Lund Faculty of Engineering and Stanford University. Corporate liaison and sponsor has been Immerse Global Inc. The project was also performed on sponsorship from the Product Innovation Engineering Program, PIEp. The thesis is a representation of some of the contributions made by the authors.The lack of clean drinking water is one of the key issues facing the world today.

In this study I compare the use of reporting verbs in direct speech in Swedish and Polish literary prose. The aim is to examine how differences in usage are reflected in translations to and from Swedish and to what extent the translator adapts the text to the target language and its literary conventions.I have compared the material on two levels: source text versus source text in Polish and Swedish respectively, to see what kind of speech verbs are most commonly used, and source text versus target text, to study the strategies the translators have used and to what extent reporting verbs are altered or not.I have also studied quotation verb + adverbial phrase or prepositional phrase, to investigate if they are more frequent in the two target texts or adapted to the literary concentions of the target language. .

This paper aims to examine how, and if, music is being used integrated in other subjects thanmusic in school. The study is based on qualitative interviews and I haveinterviewed fourteachers, regardless of whether they use music a lot or not.The questions the study is basedon are if there might be a connection between theteachers' own feelings for music andwhether they use music inschool or not, how music is being used and does the use of musicgive any effects?The result of this study shows that there can be a connection between the teachers ownsfeelings for music and the fact if they use music when they teach or not. One of the teachersI?ve interviewed had bad music experiences and didnot use music in her teaching.

Title: How do you get a pupil from Year 7-9 in secondary school to communicate in German?  Five high school teachers views on how to develop pupils oral communicative skill within the German language The aim of this essay is to explore Swedish secondary school teachers, from Year 7-9 in the German language, opinions regarding which work models and verbal strategies that are used and taught in order to foster the pupils oral communicative skill in the classroom. To achieve this aim, semi-structured interviews with five teachers are used.The results show that the teachers find that they encourage the pupils to speak German through creating possibilities for them to practise their oral language skills. The teachers also emphasize that they believe that alternating assignments in groups or pairs, where the students get the chance to be creative, activates the pupils to speak German the most. They also express an awareness for the fact that open or information questions encourage the pupils to use their creativity and speak more German.

The idea to develop  a platform for a PID-controller came from the need to control the temperature in  an espresso machine in a more exact way than a thermostat could perform. In discussions with Syntronic AB the idea developed into PID-control for industrial use. Syntronic AB suggested that the platform should be based on a commercially available processor module to shorten the development time. The suggestion included the use of the microcomputer Raspberry Pi, which supports USB, HDMI, memory card and Ethernet.The work began with establishing a schedule for the 10 weeks of the projects duration, and after that a system specification listing all functions, implementation and limitations was made. When the foundation of the system specification was done, a preliminary system design took shape.Because of the Raspberry Pi´s lack of Analog-to-Digital converter, a circuit board containing Wheatstone bridges, differential amplifiers and a two channel Analog-to-Digital converter was fabricated.

The purpose with this inquiry was to investigate why women do not advance to higher positions of leadership in a bank. I have interviewed five female employees in the company. The theoretical starting points I have used in this study are such as organization theory and leadership. There are four conceptions that obstructs women to develop for higher positions of leadership. There are conceptions that men ought to have better social network with other men than women.

In this diploma work we present the results from a study of how adult immigrants utilise the services provided by the public library in Biskopsgården, Gothenburg. A survey encompassing 51 library visitors of foreign origin and an interview with two librarians at the library were performed.The results from the survey show that the majority of the informants were male students inages from 26 to 45 years and that they had been living in Sweden for a maximum of five years. 73% of the informants used the library to borrow literature in Swedish, 53% to read newspapers and periodicals in their native language, 43% to borrow literature in their native language and 43% to read newspapers and periodicals in Swedish.These results were compared with two other related studies with which partial correspondencewas found. In addition, related topics such as multicultural librarianship and the psychological aspects of immigration are discussed..

The purpose of this study was to investigate the collaboration of four learners of Swedish as a second language during a pair-writing task, as well as their experiences of the process, in order to draw conclusions about how to execute pair-writing in the L2 classroom. The study has found that the establishment of compatible partners are of great importance to achieve success and learning through pair-writing. One of the pairs studied managed to work well together and use each other?s knowledge to improve their text, while the other pair continuosly battled for dominance, which had a negative impact on their performance. The two successful students had enjoyed the task and believed they had learned something from it and that pair-writing can be a useful source of knowledge.