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.

Spitz nevus was first described by Sophie Spitz in 1948 as juvenile melanoma. The lesion is a benign melanocytic tumor, which consists of epiteloid- and spindelshaped cells. Histological is spitz nevus difficult to distinguish from malign melanomas and spitzoid melanomas. Loss of symmetry, loss of maturation in the deep component, nuclear polymorphism and hyper chromatic nucleus are features which can be found in melanomas. Some of these features are often seen in spitz nevus.

Studien syftar till att undersöka hur kuratorerna som verkställer vård inom socialtjänsten ser på denna påföljd och på sin roll i verkställandet av densamma, samt hur ungdomar som genomfört vård inom socialtjänsten upplever samma påföljd. Syftet avgränsas genom följande frågeställningar: (i) Hur ser kuratorerna på Ungdoms- och familjeteamet i Örebro kommun på vård inom socialtjänsten och på sin egen roll i verkställandet av denna påföljd utifrån den lagstiftning som reglerar vård inom socialtjänsten, samt den lagstiftning som reglerar socialtjänstens insatser för unga? (ii) Hur har ungdomar som genomfört vård inom socialtjänsten på Ungdoms- och familjeteamet i Örebro upplevt påföljden utifrån samma lagstiftning, och finns det någon skillnad i upplevelsen före och efter genomförandet av denna? En vidare angränsning är att jag har valt att fokusera studien på ungdomar som har blivit dömda för misshandel. För att besvara uppsatsens syfte och frågeställningar har jag genomfört kvalitativa forskningsintervjuer med personalen på Ungdoms- och familjeteamet, samt med ungdomar som har genomfört vård inom socialtjänsten där. Intervjuerna gjordes utifrån på förhand sammanställda intervjuguider och utgick ifrån uppsatsens syfte, frågeställningar samt den lagstiftning som utgör uppsatsens teoriavsnitt.

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.

Today the individual ventilated cage system (IVC-system) is the most commonly used system when housing rodents. IVC systems are designed to control both supply and exhausted air at cage level, as well as temperature and relative humidity in the cages. This creates an optimal environment for the mouse and at the same time a protection against the risk of cross-infection between cages and the outside environment. The aim of this study was to evaluate the health and welfare for two different strains of laboratory mice (NMRI nude mice and C57BL/6NCrl mice) in three different kinds of IVC-systems; Arrowmight, Allentown and Tecniplast. 108 mouse pups from each strain (in total 216 mice) were selected after weaning at an age of three weeks and tested during 5 weeks.

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.

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.

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.