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.

Sweden?s environmental work is to set out from 16 national environmental quality objectives. It aims to work for a sustainable society and to solve our current environmental problems today and not pass them on to future generations. The purpose of this study was to evaluate Uppföljning av handlingsprogram för miljömål (a follow up-study of a programme for environmental quality objectives) and to propose new methods to work with the revision of Handlingsprogram ? så genomför vi de regionala miljömålen i Hallands län (a programme to implement the regional environmental quality objectives in the County of Halland), a revision which will start in autumn 2010.

Constipation is a common problem for people with dementia and it may result in discomfort, suffering and lower quality of life. Nurses in municipal nursing homes have difficult to observe and prevent these problems because they do not participate in the daily caring work. The aim of this study was to illustrate the nurse assistants? reflections about the care they gave people with dementia and constipation. Main questions vas how they became aware of such problems and what they did when someone had problem with constipation.

Constipation is a common problem for people with dementia and it may result in discomfort, suffering and lower quality of life. Nurses in municipal nursing homes have difficult to observe and prevent these problems because they do not participate in the daily caring work. The aim of this study was to illustrate the nurse assistants? reflections about the care they gave people with dementia and constipation. Main questions vas how they became aware of such problems and what they did when someone had problem with constipation.

Our aim with this paper is to study the debate concerning the refusal of entry of the two Egyptians and the involvement of USA, to see if the Swedish sovereignty has been compromised. We have chosen two theories, realism and radicalism, to read if opinions can be identified of supporting one of them. The empiricism we selected are from debate articles in the big news papers Dagens Nyheter, Svenska Dagbladet and Expressen. We also studied the debate in the Riksdag . The method we used was qualitative and is called analysis of content.The result we could conclude was that most of the debaters are disappointed with how the government handled the whole situation, but still believes that it made the decision on itself.

We chose to study the groups for divorced children in Vellinge municipal because there was no evaluation made of these kinds of groups with the involved methods.Vellinge municipal has had groups for children to divorced parents since 2000. During this period of time the total numbers of children in these groups have expanded. As of now, there are two groups.Our goal with this study was to see which way the CAP, Children Are People, manual has been implemented in the every-day work in the group. Several studies have been made about CAP but not in the context of groups for divorced children. We have also examined results in other municipals that have implemented groups for divorced children into their social services.We have interviewed ten children and four social workers.

What attribute affects salience on a political agenda? How come some reforms are implemented while others are not? These are essential and central questions for our society. Our society, our democracy and our everyday life are dependent of these factors; communication is the condition. In the 2011 budget from the Swedish conservative government, the question of lowering the VAT on restaurant- and catering services was the single most debated reform. This was occasioned from 2009 when the European Union allowed, for the first time since Swedish entry in 2005, a lower VAT on restaurant services.

Sustainable Development is often described as a balance between ecological, economical and social aspects. Between these exists a complicated interaction that creates conflicts in the planning of the landscape. We see a growing need for a functional interaction between values and interest and an understanding for different perspectives. Cooperation and dialogue are key ideas with the focus on cooperation rather than the goal. There is a lack of forum for dialogue and cooperation within municipalities where a great knowledge and competence are gathered.

Agencies towards Sustainable Development ? A Study of Environmental Management Systems in Governmental Agencies 2005A vision of the Swedish government is to build an ecologically sustainable society. A tool in this effort is to implement environmental management systems (EMS). The aim of the thesis is to present in which phase of the implementation of EMS Swedish governmental agencies are. This will be done by compilation and evaluation of agencies? yearly environmental reports.The thesis is written in co-operation with the Swedish Environmental Protection Agency (Swedish EPA).

The name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.

This master thesis is about art activity in the public library. The essay takes its starting point from Government cultural political directives and my purpose has been to study how these are followed up in the municipal level. My survey takes place at the main library of Flen in the county of Södermanland. What I am looking for is, what the art activity looks like, what is decided regarding it and what the strategies are. Furthermore I look into how library visitors understand and participate in the art activity.

The main purpose of this essay was to study how the child's own view appeared in the office of family law investigations and in the following municipal court verdicts and if it had influenced the judgement and the verdict. We wanted to see if the child's age was important for the possibility to make oneself heard and if there had been changes overtime related to the consideration to the child's own view in investigations- and court context.To obtain answers to the questions, we decided to execute a qualitative case study, which exclusively was based on document analyses. We selected to examine a middle-sized municipal in the southern part of Sweden. We concerned only for children in the age of 8-12 years, who was affected by a court verdict either 1999 or 2003.Our study showed, among other things, that the majority of all children were interviewed. It also showed that the age of the children didn't affect the consideration the court took to the child's opinion.

The study aims to give a description of the conditions in which matters is prepared withinSwedish Government`s offices, to describe the adaptive capacity in the agency`s internalprocesses by investigating the experiences of some civil servants restricted to the Ministry ofEnterprise and the Ministry of Environment in their work with the EU Maritime Policy GreenPaper. The results have been analyzed against the basis of eight identified criteria of buildingadaptive capacity in socially dominated systems. The criteria are comprised of both individualand organizational abilities. Only two of them were fully met; the criteria about diversity inexperiences and knowledge and the criteria about information and how the information hasbeen applied. However, the process has traces of all the identified criteria.

Trafficking in human beings and prostitution is an increasing occurrence within the EU. However, vast differences in legal frameworks regarding prostitution can be detected among member states.The Netherlands is an example where prostitution is regarded a legal activity. In other member states legal standings toward prostitution remain ambivalent, where Sweden here serves an example. Finally, Lithuania is among member states where prostitution is considered illegal.The purpose of this paper is therefore to study underlying attitudes and approaches that these three countries have in this rather delicate political question. By interpreting the content and quoting parts of propositions, an ideology analysis is constructed.The theory chapter consists of Rousseau?s theories, Objectivism, Radical Feminist Theory, and Sex-positive Feminist Theory.

This Master?s thesis explores and describes the beliefs, values and norms in a selection of five Swedish municipal cultural policy documents approved 2005-2007. The comprehensive question is: Which ideological traits characterize cultural policy in the chosen municipalities as communicated in their respective cultural policy vision document? The method used is ideology analysis. Ideal types based on a model by Dorte Skot-Hansen are used as a conceptual framework, illustrating three different rationalities in relation to cultural policy: the humanistic, the sociological and the market oriented.