In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

This study has taken place in two nature reserves in the municipality of Uppvidinge in the Kronoberg region in southern Sweden. These have been chosen by the County Administrative Board to be part of a bigger landscape of fire affected nature, and prescribed fire has been implemented in these. The areas are called Ösjöbol and Berga fly and have been burned 2012 and 2013 respectively. Non-burned areas have been inventoried as well. Vascular plants and mineral soil have been inventoried with the Hult-Sernander-Du Rietz scale of five levels. Issues emanate from the County Administrative Board?s goals for prescribed fire: how sticks and herbs were affected, how much soil was uncovered, how the structure and fire favoured species were affected, and how deciduous trees and spruces (Picea abies) were affected. The study shows that the soil increased, as well as the fire favoured species.

In the 1940s, 50s and 60s the two youth movements of the beats and the hippies emerged in the United States. Disagreeing with the progressive positivism of the previous generations these youths were part of a counter culture that adhered to an ideal of living in the present.Alan Wilson Watts (1915?1973), most known for his popularization of eastern philosophy and religion in general and Zen-Buddhism in particular, became one of the most influential and well-read advocates of the new movements. Drawing upon eastern philosophy and religion as well as modern psychology, Watts challenged the western world view by rejecting the dualism of self and environment, arguing that man is one with God and nature and claiming that nothing exists but the present experience here and now.Based on Watts? view of man and reality, and in the context of the emerging youth movements, this study examines Watts? criticism of western culture and society as well as his view on happiness and the possibility of a better life for the individual living in the west.The study shows that, according to Watts, the root of the problem facing western society lies in man?s incapability of distinguishing concept from reality, preferring abstract ideas and symbols to the experience present in everyday life.

The landscape is a great asset for Göteborg as a city and places in the landscape are much used by the public. This diploma work deals with the question of how nature in Göteborg can become more accessible and how a place in it can be supplemented with new landscape elements. It is a proposal for a new urban park at Björlanda peninsula in the western part of Hisingen, Göteborg, which today belongs to the Swedish Armed Forces and is a part of the Nature-2000 area "Nordre älvs estuarium". The reason for choosing this place is that it is the only area around the costal area in Göteborg that has not been built on and that it contains a very varied landscape. The proposal is presented as three different broschures, dated 10-20 years ahead: A map of a possible system of urban parks including a detail of such a park, Västra Hisingen (the western parts of Hisingen) The idea with a system of urban parks is to make the landscape generally more accessible and maybe open it for people that do not use it today. A broschure of the central area Välkommen, with my design proposal for an urban park at Björlanda peninsula The design aims to utilize the landscape elements water, mountains, vegetation and sky and to intensify the experience of them. A flora for Välkommen that shows a selection of plants for the design proposal.

Secondary schools have for decades debated whether they promote social reproduction which is considered to generate the homogeneous student compositions. The gap between the academic programs and vocational education programs is considered to increase. What in recent years has appeared in research is that the gap is increasing most tend to be in the specific academic program, particularly in science. This paper's intention is to describe the science program at a local level and the pupils who were admitted to the science program autumn 2009 on the basis of an educational sociological perspective. The survey consisted of a census in which all students were given the opportunity to answer a questionnaire.

The purpose of this paper was to investigate the special services for immigrants which are offered by Swedish libraries on their different levels regional, local and school as well as immigrants experiences of the library services and how these services and experiences conduct themselves to the development of the harmonic multicultural society. The methods used were interpreting reflexive interviews with immigrants and librarians. The guiding theory in this study was a three-phase model by Gillis Herlitz according to which a newcomer goes through three stages in an adaptation period. Phase 1 is a positive honeymoon phase, that later is replaced by phase 2, a critical disappointment period, which then ideally should be resolved in phase 3, where the individual reaches a balancing stage of cultural adaptation. The results of my observations indicate that the performances of the different libraries seem to operate in a way that corresponds to the different phases in this model.

What drove me to write this paper is the will to  examine if there is a philosophically and scientifically viable  alternative foundation for an objective morality other than what we like to refer to as "God". The  American philosopher and neuroscientist Sam Harris presents in his book The Moral Landscape a thesis for an objective morality based on science in which he states that  science can determine human values. The purpose of this paper is to perform a theoretical trial of The Moral Landscape, examining Harris' thesis and it's relations to the philosophical obstacles that stands in its way, these being mainly the famous philosophical principle "Hume's Law" and G.E. Moore's "Naturalistic Fallacy and Open Question Argument" and thus will serve as my main theoretical foundation. The results of my study was not conclusive since Harris in fact doesn't succeed in bridging the gap between facts and values on a scientific ground.

Detta kandidatarbete undersöker science fiction, en av de större och vanligast använda genrerna inom medier såsom spel, film och litteratur, genom att studera dess undergrupper, de så kallade subgenrerna. Dessa är specialiserade versioner av genren i fråga och använder den inom vissa förutsatta ramar, exempelvis hur samhället ser ut eller vilken typ av teknologi det huvudsakliga fokuset kretsar runt. Genom att studera hur subgenrer är beskrivna i The Encyclopedia of Science Fiction kan man avgöra att de består av sex punkter: plats, tidsperiod, karaktärer, teknologi, narrativ och visuell estetik. Dessa punkter har använts som ramverk för att utveckla en ny subgenre; Mystech, där scenarier utspelar sig i vad som kan ses som en typisk fantasyvärld med magi och monster, men där dessa egentligen bara är teknologi majoriteten av de påverkade inte förstår sig på. För att demonstrera Mystech har två olika miljöer utvecklats, både i bild och skriven form. Dessa är två mycket olika skådeplatser för scenarier att berättas i men som trots sina olikheter har nog med faktorer gemensamt för att kunna klassificeras som delar av samma subgenre..

The following thesis is a study of the forest history on the island of Ängsön-Marskär concentrating on the last three hundred years. The island is located in the administrative province of Stockholm, the local community of Haninge and it is situated approximately seven kilometres east of the island Ornö in the south of the Stockholm archipelago. The questions this thesis attempts to answer are: How where the natural resources on Ängsön-Marskär used through the centuries? How has the state of the forests developed since the 16th century? How will the nature develop onwards? The thesis is based on archival sources for Ängsön-Marskär and the surrounding areas. A field study was conducted where the entire island was investigated using an objective forest inventory method. The first map material existing over Ängsön-Marskär is from the year 1711.

In the history of scientific visualization techniques there is a lack of social science practices and methodologies. The advent of modern computer graphics brought the use of visualizations into a whole new era, but even though the tools by which such modern visualizations are created become easier to access and use, the lack of social science researchers harvesting the benefits of such tools still remain. This ease of use, increase in power and accessibility plus the ever growing need within the natural sciences to augment the human senses has further complicated the relationship between scientific methodologies, validity, reliability and the use of visualization techniques. This relationship must be explored, demystified and understood in order to fully grasp the impact of visualization practices when incorporated into any given scientific method. Within the social sciences there is one example of a tradition that has since its conception carried within it a graphical notion and a visualization practice.

Theatre is often seen as an act to entertain or provoke, however the main argument of this paper is that theatre also can be seen as a process to build peace. This study focuses on and explores how artistic processes, such as Forum Theatre developed by Augusto Boal, can be used as a method to promote psychosocial reconciliation in war-shattered areas. With the use of Forum Theatre the spectators becomes the spect-actors, the subjects that act and not the objects that are acted upon. Subjects that are encouraged to try and find solutions to social problems by acting out possible solutions and evaluating them. By analyzing how a number of organizations have worked with Forum Theater on the Balkans and with a theoretical approach combining Homi K.

Science and technology has been the bedrock of human growth and dynamism. Man has over the years distinguished his existence from all other beings by his ability to champion and fashion his existence. Among his tools is biotechnology which actually attenuates the fears of aging and death.Human reproductive cloning stands out as one of the means through which biotechnology plans to achieve this perfect existence for man. Technological advancements in the field of biotechnology are now in the threshold of human procreation.Human reproductive cloning is seen as an assisted method of reproduction which creates a newborn that is genetically identical to another human being.Human reproductive cloning as a technology and as a means of reproduction is not without its pros and cons. In as much as the technology promises to mention but a few, hope for the infertile couples and single parents, as well as the hope of reproduction without passing on hereditary diseases; it at the same time beeps some flashes of worry.

The main purpose of this master's thesis is to investigate to what extent municipal politicians govern a selected public library. This means to clarify who determines the direction of the library and its services and in what way. It also involves examining the relationship between library staff and local politicians in the decision-making process. Which decisions are made by the politicians and which are left to the employees? The study is based on an investigation of a public library in a municipality over a period of ten years the 1990s.

Med denna uppsats vill vi (författarna) samla ihop 5 år av tankar, teorier och erfarenheter kring systemutveckling och lärande. Uppsatsen presenterar 8 projekt som är genomförda i Blekinge mellan 1995-1999. Med utgångspunkt i projekten behandlas en utvecklingsprocess för IT-system som är baserad på kreativitet och lärande miljöer. Särskilt lyfter uupsatsen fram behovet av att förändra processen för att möta slutanvändare av program och tjänster..

Forestry in Sweden is currently conducted in a manner aiming at equating the production objectives and the biodiversity. To ensure that biodiversity is maintained, patches that are considered to be valuable now or in the future is saved in final fellings. How the tree retention areas will grow into the future forest stands is yet unknown.The purpose of this study was to visualize how different scenarios of natural consideration taken at final felling will evolve in a long term perspective, for two rotation periods. Projections of the forest conditions were executed with the decision support system Heureka and its applications PlanStart and PlanWise. The information about the projected forests was then used for the visualizations which were created in the software Visual Nature Studio.