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.

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

Sjuksköterskor spelar en central roll i patienters vård, följaktligen också i vården av HIV- och AIDS-patienter. Antalet HIV-smittade i världen uppskattas år 2007 till ca 40 miljoner människor. Syftet med studien var att beskriva sjuksköterskors erfarenheter av att vårda patienter med HIV/AIDS i västvärlden. Metoden för studien är en litteraturstudie som följer Polit och Becks åtta steg. Databassökning gjordes i databaserna CINAHL och Medline samt genom manuell sökning.

This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

According to pre-school curriculum, the children´s needs and interests from the basis for the design and planning of the educational activities. The curriculum also highlights that all children should have the opportunity to satisfy their increasing ability to influence the content and approach. The purpose of this study is to examine whether and how teachers work in involving children's influence and interest in forest excursions.The essay is based on a qualitative approach in which we have chosen to carry out unstructured observations by a team of three educationalists. The study includes children of 3-5 years of age.The results show that the educationalists take advantage of children's interests and needs foremost in conversations. The children are given the possibility of influence that of which concerns only themselves and nobody else.

With self-hypnosis as a method, I work with levels of consciousness in relation to practice. Focus lies in the relation between a language of materials and an inner experience. How do material expressions function as mediums of a spiritual matter between a beholder and me? The trance functions as a space for a spiritual contact/communication. Abstract images of crystalline glaze on ceramic tiles are direct results of these acts.

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

This thesis have been performed at Sweco Position in Jönköping. The work was split into two, where one part included an investigation regarding the possibility of developing a cross-platform GIS (geographic information system) with HTML5 and CSS3. A prototype would also be developed within this part.The second part included development of a cross-platform GIS for a client to Sweco Position. The client operates in the forest sector and had already an existing solution, with many problems. The client required an application with delimited functionality and which was not bound to a specific hardware.As the client users often were located in areas with limited Internet access, one additional requirement was that there would be some offline support.The students handle subjects within development of GIS, for example map projections, map services and mapping libraries.The application came to be developed in HTML5 and ASP.net.

Problems: How does Volvos CE: s four Swedish plants work with investment appraisals? Does the work differ between the plants? If differences exist, what can be improved in order to make the work more uniform?  Purpose: To map the work with investment appraisals at Volvo CE: s four Swedish plats, to analyze differences in work between the plants and give proposals to a more homogenous working.Method: A method of qualitative nature. The study mainly contains raw data from semi structured interviews. Secondary data, such as internal policy documents and documentation of completed investment projects, has supplemented the raw data. Analysis: The mapping shows significant differences in work with investments between Volvo CE: s Swedish plants.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

The democratic conditions in national states have change radically at the same time as the society has changed. Because of social and economic globalization processes, the states and government has lost power for the benefit of transnational and global institutions. That affects the democracy since the nation state earlier defined the domain of citizenship. At the same time, citizens? confidence towards political parties and politicians has gone down.

The purpose of this paper is to identify significant factors of influence for the co-existence and team climate within working groups, and to examine their impact on the psychosocial work environment within a group. Team climate and interaction affect every individual in a group. The manager, however, is the one formally accountable for the psychosocial climate in a working group, which is the reason why this study uses the management perspective.As an introduction to the empiric study, an overview of the existing literature within the field was made. A qualitative method is used and the empiric data is based on semi-structured interviews. The study comprises six interviews with department managers within the Social Services in the City Council of Stockholm.

Steam was used as a site preparation method to eliminate unwanted bilberry (Vaccinium myrtillus L.) in the boreal forest. The efficiency of steam to suppress bilberry was compared with prescribed burning and cutting the bilberry. Different combinations of steaming and/or cutting the bilberry were set up to investigate in which way steaming and cutting influenced the sprouting and regrowth of bilberry. The regrowth of the bilberry vegetation was monitored for 40 month. Steam was most efficient in suppressing bilberry.

This essey discuss competence development for the employees in a unit of the Swedish police authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.