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.

This essay is about literature instruction in the last three years of Sweden?s compulsory school from one teacher?s and six of his pupils? perspective. The research is analysed from a socio-cultural perspective on learning and literature reception.The empiric material is based on interviews with the teacher and six of his students.The research shows that there is a difference between what the pupils read on their spare time and what they read during Swedish instruction. It also shows that the pupils wants literature full of action where descriptions of people and the setting don?t slow down the reading experience.The teacher is successful in finding literature the pupils appreciate but sees the value of literature on another level ? in the processing of the reading experience.

The purpose of this Master thesis is to examine and describe dog breeders? information activities. Questions posed in this study are:? What are the information needs of dog breeders?? How does the dog breeder seek and use information?? How can the relationship between serious leisure and information activities be described?The theoretical framework consists of the sociologist Robert A Stebbins? theory about serious leisure. The study is based on a qualitative methodology.

The purpose of this master's thesis is to examine how the public library communicates with young users through the library web sites. Four Swedish public library web pages for children are analysed. In the analysis the web pages are treated as a combination of semiotic resources that, communicating as a whole, hold a meaning potential. In order to identify the underlying meaning of the whole I have applied the tools of Kress' & van Leeuwen's visual social semiotics to the chosen web pages.The information value, the framing and the salience of each composition is examined and analysed, as is the size of frame, the perspective and the vertical angle of a selection of images from each web page. The results of the semiotic analysis are then discussed and related to Jochumsen et al:s four space-model and the notion of ?child perspective? and ?empowerment?.The results show that the child perspective is strongest on the web pages that represent the performative space as dominating and that empowerment is mainly represented as ?doing?, ?participating? and the ?free choice?.

The purpose of this thesis is, from a self directed learning perspective, to investigate the support of public libraries and genealogy associations of genealogists' own research, i.e. their search for ancestors as well as their possibilities to broaden their history outlook. Accordingly, five public librarians and five genealogy representatives in the west of Sweden have been interviewed regarding the support that can be offered to genealogists. The investigated support to genealogists in their own research is about working environment, literature and material, activities and the cooperation between public libraries and genealogy associations. In this thesis conclusions are merely drawn from a self-directed learning perspective, a perspective where also different forms of support are being recommended by scientists.

There are many different ways to control an organisation. In cultural organisations, it has become more common to have several directors working simultaneously. Often, different individuals possess different cultural and economic experience, thus a variety of backgrounds provides a more thorough scope of expertise and knowledge. This type of management is prevalent in the cultural sector.This thesis will research how leaders in cultural institutes work in a dual leadership, ?co-leadership?, when their backgrounds are different.

The purpose of this project is to examine the development of the upper secondary school physics course and from this get a better understanding why the course is organized the way it is today. The timeless argument for studying science in school will begin this essay. After that the reader will be aware of when important discoveries in physics were made. Then school history is presented. In this part we are told when the first school started in Sweden, but the focus lies on the upper secondary school and the physics course.

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.

A common form of communication within Facebook is the communication between users via status updates. If you write a status update all your friends have the opportunity to read and to respond to the update. The overall issue of this survey is: how are Facebook users to commu- nicate with status updates?  The survey aims to gain insight and greater understanding of communication patterns and user awareness of social contexts when they write status  updates. The study will act as an attempt to understand a small part of a complex interaction taking place in a social situation.

This bachelor thesis examines the library as a public sphere in the notion of Jürgen Habermas? theory from 1962. The questions asked concerns how the public sphere is discussed in relation to Swedish public libraries today in our late modern society. The analyzed material consists of the Swedish Cultural Bill of 2009 and five qualitative interviews with librarians. The material is analyzed with two of the four social actions presented by the sociologist Maw Weber: value-rational and instrumental.

?CSR and political consumption ? a study of Nike?s and Puma?s CSR-reports?The purpose of this dissertation is to examine if political consumption has influenced multinational corporations to improve their Corporate Social Responsibility reports and policies more, than a company who has not been a target for political consumption.This dissertation is a content analysis of Nike?s and Puma?s first (Nike 2001, Puma 2001) and latest (Nike 2007/09, Puma 2007/08) CSR- reports. Archie Carroll?s model of Corporate Social Responsibility is used as theoretical framework in this study. The model is used to focus on four areas within CSR; economic, legal, ethical and philanthropic.

The aim of this essay has been to surrey the perspective of view the special education teachers have on the tree concepts of special education, compensatory-, critical and dilemma perspectiveThe questions that have been covered in this study areWhat does the concept of special education means for the special teachers? What does the concept of mathematic difficulties means for the special teachers?What does the concept of the diagnostics of dyscalculia means for the special teachers?A qualitative research method has been used to answer the questions in this essay. In the purpose to get the most out of the study..

This essay is about literature instruction in the last three years of Sweden?s compulsory school from one teacher?s and six of his pupils? perspective. The research is analysed from a socio-cultural perspective on learning and literature reception.The empiric material is based on interviews with the teacher and six of his students.The research shows that there is a difference between what the pupils read on their spare time and what they read during Swedish instruction. It also shows that the pupils wants literature full of action where descriptions of people and the setting don?t slow down the reading experience.The teacher is successful in finding literature the pupils appreciate but sees the value of literature on another level ? in the processing of the reading experience.

A large part of the Iranian population resented the west, in particular USA and Great Britain, during the Islamic revolution in Iran 1979. The people were also resenting the adverse effects of the trumped up frame made in Iran. The last shah of Iran, Mohammad Reza Pahlavi was detested by many in Iran for its west-oriented regime. The resentment among many Iranians is a consequence of the violations of e.g. the lack of political and civil rights, there were no existing legal security in the society, there were no economic distribution and the regime of Mohammad Reza Shah violated the human rights.The resolution from an Iranian perspective for riot is not new, during the last centuries the abomination against the despotic kings have been existing varyingly and big riots have been raised.  The Islamic revolution in 1979 was new because the revolution added adverse effects of west, the population detested west and expressed it by protesting through demonstration.  The significance of the revolution in 1979 was also attributable to Islam.

An increased use of social media has enabled a new arena for HR functions and the work with HR issues. Proponents are critical of this, as it can lead to ethical and legal dilemmas. So far the research on this area is limited. On this basis I found it interesting to study how social media is used in connection with the recruitment process. Those who will benefit from this study are primarily those dealing with recruitment, but also others working with HR issues.