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.

During a long period of time, rental doctors have created a vast debate in Sweden. Currently, there is a shortage of doctors working in Sweden and to guarantee the lawful right to healthcare of high quality the counties must hire doctors through employment agencies. There are different opinions about rental doctors, some thinks the temporary employment results in a negative work environment and furthermore puts the patients at risk. Other people consider the Swedish healthcare to not function without rental doctors.  The purpose of this essay is to investigate rental doctors through a legal perspective and how temporary employment actually affects the patients? security and the work environment in Sweden?s healthcare.

This research is based on the observation that people in the service industry is being replaced by technology.  This insight formed a foundation for the presentation of the problem this essay is based upon. We began to speculate over how tourist information bureaus handle the changes, regarding information technology, in their surroundings when their main task is to inform and communicate with their market. Information technology has created new possibilities for organizations to reach their consumers and it has influenced all kinds of industries. We decided to examine organizations in the tourism sector because it is one of the biggest and fastest growing industries in the world. The entering of information technology in the tourism industry has changed its structure and we want to examine how tourist information bureaus succeed to deal with this phenomenon.The aim with this essay is to examine how and to what extent tourist information bureaus integrate with changes in their surroundings caused by information technology and which values that slip away/ is added by the adaption.

The aim of this study is to analyze and describe the research front within information science. To reach this purpose we ask the following research question: Which research themes can be identified within the subject field of information science by using bibliographic coupling in combination with cluster analysis.The data for our study consists of articles from the journals Journal of the American Society for Information Science and Technology and Journal of Documentation throughout the years 2004-2006. The bibliographic information from the articles was analyzed with the combined methods of bibliographic coupling and cluster analysis. This gave fifteen clusters within which we identified research themes. When analyzing these results we found four main fields of research within the research front of information science: Information retrieval, bibliometrics, knowledge organization and information science as research discipline.

Jag använder ett från Världsbanken nyligen utkommet datamaterial över institutionell kvalitet i världens länder för att i en replikeringsstudie undersöka sambandet mellan institutionell utveckling och ekonomisk tillväxt. Modellen har med framgång redan tidigare använts, men i detta arbete är tidsperioden en senare och datamaterialet enligt min bedömning av högre kvalitet. För att kunna göra det senare uttalandet och analysera resultaten på ett uttömmande sätt, innefattar arbetet en översiktlig presentation av institutionella teorier. Eftersom undersökt samband i utgångsläget antas uppvisa dubbelriktad kausalitet, använder jag ett ekonometriskt tillvägagångssätt innehållande instrumentering för att trygga validiteten. Sammantaget visar resultaten en enkelriktad, positiv kausaleffekt från institutionell kvalitet till ekonomisk tillväxt.

The aim of this thesis is, from a business perspective, to examine how the pharmacy chain Medstop is working with their positioning in order to achieve competitiveness in the re-regulated pharmacy market. This is studied through a theoretical framework that demonstrates five forces that affects the competitiveness in an industry, the five-force model by Michael Porter.The thesis is a qualitative case study where data collection was done through interviews, literature, articles, websites and internal information from Medstop. The data was then complied into the theoretical perspective the authors have chosen for this paper, the five-force model by Michael Porter. This model was chosen because it gives a broad description of the competition a company faces by describing five different forces that affect the competition within a branch. The fact was collected on the basis of the marketing strategy positioning, and the essay is written from a business perspective.Our cunclusions are that the pharmacy chain Medstop are in their initial positioning and has chosen to position itself on the basis of their core values; credibility, safety and security.

The aim of the thesis was to provide further understanding on how Swedish consumers use the Internet as an information source in their purchase decision process. The subject was investigated from different perspectives: gender, product type and information type. The authors used a quantitative approach, and a survey (n=120) was conducted. It was concluded that men and women are equally influenced by traditional word-of-mouth, but more men than women search for product information online and they are more likely to let their purchase decision to be influenced by it. Women tend more to trust commercial sources.

I have in this thesis studied how guidelines for organizing information in a custom- made user interface could be made. Teletal is service with a special designed user interface were information is stored. The purpose of this study is to encourage a consistent organization, and management of information in a user interface. The methods used in this study are as follows ? qualitative interviews and two card-sorting tests, of which one was closed and the other open.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

I have made a research about two different methods for introducing small children to Nursery School/Kindergarten. I choose to do this as I have found very little about this in the literature we have studied during my education to become a pre-school teacher.This period in the life of very small children and their parents is a big change in their daily life. The more traditional way to start pre-school is to do it very gradually during two weeks, the two-week method. This means that the parents visit the pre-school together with their child for a very short time, about one hour the first day. After one week they leave their child with the staff for about an hour and at the end of that week they try to leave it full time (6-8 hours).

Med utgångspunkt i dagens debatt kring omfattande kompensationer i banksektorn har vi valtatt i denna uppsats undersöka korrelationen mellan kompensation till ledandebefattningshavare och antagen kreditrisk och korrelationen mellan kompensation till ledandebefattningshavare och lönsamhet inom några av Europas största banker. Vi undersöker ävenom det föreligger någon trend över åren 2006-2011 för kompensation och beviljad kredit.Genom en kvantitativ metodansats har vi samlat in data och analyserat denna med hjälp avredan existerande teorier. Resultatet av undersökningen visar att det varken föreligger någrakorrelationer eller tydlig trend för de undersökta variablerna. Slutsatserna vi kan dra är attförhållandet mellan kompensation och kreditrisk och förhållandet mellan kompensation ochlönsamhet är komplexa och kan inte förklaras med några enkla samband. Den medialahysterin kring kompensationsutbetalningar är dock befogad eftersom det är betydandesummor som betalas ut..

The aim of this thesis is to accomplish an understanding on how librarians experience their professional role at private companies. The study is based on qualitative interviews with persons who have a degree in Library and Information science, but does not work as an ordinary librarian. To answer why the respondents work at private companies, this thesis dwells on how the education in library and information science prepares their students to face an alternative career; why the respondents wants to work at private firms instead of a library; if the salary is a key factor in order to choose a career; if the respondents think the companies appreciate their qualifications, and finally, if the respondents think they intrude on other professions' territory? Working at a private company, with a degree in library- and information science, is not, according to the respondents, easy. Although appreciated by their knowledge in the field of information, the interviewees think that the title librarian is hard to cope with.

The purpose of this essay was to find out whether the students, which had moved from the school of Gustaf Adolf to the school of Elineberg, had been integrated into their new environment. We chose to analyze the degree of integration concerning their schoolwork, how they interacted with the students from the new school, the school of Elineberg, and their level of wellbeing in their new school. We have used two methods, surveys and interviews, to be able to obtain the general picture of how the integration of the students has succeeded.Our conclusions are that the student has adapted well in their new school despite many obstacles along the way. Our essay shows that the students get along well with their new school friends during class, but they don´t socialise in their spear time. Although they seem to have accepted the closure of their old school some students express that they wish the school would be reopened.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.

Syfte: Att belysa patienters behov av information postoperativt. Bakgrund: Flera hundra tusen operationer genomförs varje år i Sverige på patienter som läggs in på sjukhus. Många av dessa patienter är stressade och oroliga och behöver få information för att minska deras oro. En av kärnkompetenserna för sjuksköterskor är att kunna ge information. Metod: Kunskap om vikten av patientinformation införskaffades genom vetenskapliga artiklar.