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.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

Despite the fact that society is investing substantial resources in individuals not to relapse into crime, then relapse is still a large percentage of new crimes. Crime is something that all societies are dealing with and at all social levels. By punishing individuals they are excluded from the society. This serves as a form of social control. It has been shown that there is no solution to the problem.

Bakgrund: Abort är en händelse som berör många. Orsaker till avbrytande av havandeskap kan variera. Kvinnors känslor och upplevelser efter inducerad abort är viktigt för sjukvårdspersonal att ha kunskap om.Syfte: Syftet var att belysa kvinnors känslor och upplevelser efter att ha genomgått inducerad abort.Metod: Studien genomfördes som en systematisk litteraturstudie där vetenskapliga artiklar söktes genom databaser på Internet och genom manuell sökning. Nio studier användes i litteraturstudien. Artiklarna analyserades och resultatet sammanställdes utifrån Travelbee´s begrepp Lidande och Mening.Resultat: Resultatet strukturerades i underrubrikerna Mental ohälsa, Trauma, Sorg, Tankar, Hälsa, Lättnad och Självförtroende.

The aim of this thesis is to examine the historical use of "poison cabinets", or restricted shelves, in Swedish libraries. Drawing upon the theories of Mary Douglas and Michel Foucault, it also seeks to sketch a cultural and ideological context of the practice; with the emphasis on social or mental hygiene, and disciplinary aspects. Through qualitative interviews as well as digitalized recordings of librarians active during the first half of the 20th century, actual examples of poison cabinets are presented. A closer examination is conducted of past collections at Lund University Library, and two large public libraries situated in Växjö and Sigtuna. The essay also investigates views on library censorship, controversial literature, and other related subjects reflected in th elibrary press during the period 1916-1979.

This report presents suggestions and recommendations on how to convert an old industrial building, built in 1958, to an office hotel. One of the main criteria was that the floor plan should be flexible. The building is situated at Jonsereds Fabriker and the study was conducted for Hantverkslokaler i Göteborg AB, the estate owner.The survey is initiated with study visits at various office hotels, together with studies of literature regarding office planning. One conclusion from the study visits is that meeting-places, where the different companies can meet and exchange ideas and services, are important. Another one, and probably the most important parameter when planning offices is that they should have windows.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

The purpose of this bachelor's thesis in social work has been to examine whether society's perception of poverty and poor people has changed over the more than 160 years have passed since the first national Poor regulation was enacted in Sweden. With a social constructionist approach and inspired by the critical discourse analysis we have conducted two studies to find answers to what differences and similarities between the concepts of scanty care (1847) and standards of living (2002). A study based on previous research was conducted to examine how society's perception of poverty has changed and designed in a historical perspective. We also conducted a textual analysis of relevant legal texts and legislative history to show how these texts reflect the society's official view of poverty based interventions targeted to poor people.The two sub-studies show that the concepts at different times in history has been crucial for the community support poor people were entitled to. Our overall conclusion is that despite today's advanced social policy there are many obvious similarities between the concepts of scanty care and standards of living.

Syftet med detta examensarbete har varit att undersöka hur ungdomar upplever betydelsen av sina föräldrars engagemang för ungdomarnas eget välbefinnande. Hur tillgängliga upplever ungdomarna att deras föräldrar är; hur upplever ungdomarna deras samspel med föräldrarna och hur upplever ungdomarna det sociala stöd de får från sina föräldrar? I studien har åtta ungdomar intervjuats om hur de upplever sina föräldrars engagemang och samspel. Av intervjuerna har det bland annat framkommit att samtliga ungdomar ville spendera mer tid med sina föräldrar, att de ville ha möjligheten att prata med sina föräldrar om allt och att de gärna gjorde saker tillsammans. I diskussionen dras slutsatser att ungdomarna i denna studie upplevde att de mådde bättre om de hade möjligheten att pratar med sina föräldrar.

The phenomena of cyber bullying is relatively new, but it is now more prevalent than ever as children today have access to the internet on a daily basis, in school as well as at home. Although cyber bullying is an increasing problem in today?s society, there seem to be few guidelines for teachers to follow when using the internet with their students in school. The purpose of this study is to investigate who, according to six teachers, has the responsibilities revolving cyber bullying ? teachers or parents.

Fieldstudys on 22 farms (23 silos) to study relationships between the actual particle size of the maize silage and the theoretical length of cut. The measure of theoretical length of cut were stated by the farmers and not measured by us. Particle size of maize silage was determined using the New Penn State Forage Particle Separator. SLU Skara made a special sieve for us, that had larger holes than de original sieves. The samples were shaken after instructions and then the material was weighted. We have also been taking out samples for microbiological analyses from the silos on 13 of the farms.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.

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.

En av de vanligaste insatserna inom den sociala barnavården är familjehemsplaceringar av barn. Det är kommunen som har det övergripande ansvaret för placeringen. Det är vidare samhällets ansvar att enligt lag se till att den unga kommer ifrån en otrygg, bristfällig tillvaro och får god vård i familjehemmet. Socialnämnden beslutar om vården som antingen sker frivilligt med stöd av Socialtjänstlagen, eller med tvång med stöd av Lagen med särskilda bestämmelser om vård av unga. Syftet med uppsatsen är att förklara vad begreppet rättssäkerhet innebär, både utifrån en allmän definition och mer specifikt vid socialnämndens utredning och beslut om familjehemsplacering av barn och unga.