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.

Bakgrund Undernäring är vanligt bland personer bosatta på vårdhem, närmare bestämt 15-40% av dem är undernärda. Det finns olika sätt att undersöka om en person är undernärd, en modell är Mini Nutritional Assessment (MNA). Studier som använts sig av MNA-modellen visar att undernäringen minskat från 36 % 1999 till 18 % 2008. Att matsedelsplaneringen utgår från vårdtagarnas behov är viktigt. Även om antalet välnärda ökat inom äldreomsorgen är undernäring fortfarande ett stort problem, därför känns det angeläget att belysa detta område.Syfte Syftet med undersökningen är att skapa en överblick hur måltidsrutinerna samt undernäring ser ut och hur den kan förbättras inom äldreomsorgen i Piteå kommun.Metod Studien gjordes enligt en kvantitativ metod med strukturerade intervjuer.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

The aim of this Masters thesis is to conduct an analysis of the Swedish classification system the SAB-system from a feminist and queer theoretical perspective. The theoretical framework of the study is feminist and queer theory as well as theories from Library and Information Science, mainly classification theory. The study takes its departure from the idea of classification systems as social constructs, reflecting their time, place and society. Paul Ricoeurs critical hermeneutics is used as methodological guidance. This gives room for a critical perspective in the interpretation.

Background: There are many possible reasons why a patient gets a stoma and in every case it?s of importance for the nurse to adjust nursing care, information and patient education from individual presuppositions. Problem: Patient education regarding stoma self-care is an important part of the nurse?s work within stoma care. The patient is depending on the guidance of the nurse and therefore it is relevant to illuminate the importance of education regarding gaining ability to perform self-care.

The telenursing service deals with offering the public guidance as what to do with their health and illness concern. More specifically this service includes triage, support, advice, education, referral, information and coordination. To conduct telephone advice is a complicated task to perform and put specific demands of the nurse?s communication skills.The purpose of this study was to critically review the impact of telephone counseling focused on context of implementation, perspective, design and clinical relevance by a sample of studies within the field.The critical review focused on inconsistencies in the material. Strengths and weaknesses of the studies were explored, with emphasis on detecting areas of skill gaps.Twelve of thirteen studies were made in the context of telenursing.

This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.

In Sweden, responsibility for the collection and recycling of packaging and newspapers lies with the producers. Therefore, the major producers created a jointcollection with 5800 recycling stations. The stations are the responsibility of a coordinating body, Förpacknings och Tidningsinsamlingen (FTI) which ensures Government regulations are adhered to by the producers.In 2006, the Swedish Environmental Protection Agency (EPA) carried out an evaluation of the collection of packaging and newspapers. EPA´s research showedthat 80 percent of households were satisfied with the collection but that there were also shortcomings, including problems with littering at the recycling stations.We have tried to approach the litter issue from different angles in order to suggestpossible measures to reduce the problem. An important aspect proved to be uncertainties regarding the concept of operators.As there are currently many parties involved in the collection process this lead to the issue of who is legally considered as the operator of the recycling stations.

Vad är val? Är de val vi har våra egna? Spelutvecklare idag kämpar med spelares fria vilja då detta kan orsaka problem. Till exempel när spelare gör val som spelutvecklare inte har räknat med, vilket som följd kan skapa frustration hos båda parter. Problemet med spelares oförutsägbarhet i sina val är något som spelutvecklare ständigt har försökt lösa. Idag finns det flera tekniker som syftar till att diskret manipulera möjligheten till val inom spel och samtidigt låta spelare vara ovetande om detta.

The aim of this paper is to get a deeper understanding if research about international relations has any practical meaning. The main focal point is about the importance of the scholar idea soft power, and its meaning on foreign policy actions through expressions. A quantity and quality method is used. The point of the main theory that concerns international relations takes a rationalistic perspective, and expands it to the notion that ides can have an impact on policy outcomes. Three different types of research utilization can be traced to determine in which way an idea is getting implemented.

The aim of this study is to examine how the induction period for newly employed upper secondary school teachers is implemented in practice, in relation to the Swedish Education Act and the National Agency for Education?s general guidelines. Although this induction period has been legally mandated since 2010, both previous research and current statistics indicate significant shortcomings or wide variation in its practical execution. The study is based on a qualitative interview study involving 13 school leaders. The interview responses were analyzed using three complementary theoretical frameworks: Lipsky?s theory of street-level bureaucracy, Meyer and Rowan?s concept of decoupling, and Schein?s model of organizational culture.

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

In the pilot plant at Hammarby Sjöstad, Sjöstadsverket, several new methods are tested in order to achieve a good use of resources. When a new technique is considered it is often the performance of the technique itself, under given conditions, that is evaluated. However, in order to evaluate the overall function the whole picture is needed. With a system analysis it becomes possible to make a comparison where all the positive aspects are put up against the negative ones, for the technique itself as well as its requirements. In this way the influence that minor components have on an entire system can be considered.This report presents a system analysis of an anaerobic membrane reactor (MBR) with a VSEP-membrane (Vibratory Shear Enhanced Process).

Syftet med uppsatsen var att undersöka studie- och yrkesvägledarens roll i skolintroduktionen för nyanlända invandrarungdomar i gymnasieåldern. Studie- och yrkesvägledare har intervjuats i fem kommuner i Stockholms län. Utifrån ett kvalitativt tillvägagångssätt vill vi undersöka studie- och yrkesväledarens roll i skolverksamheten och dess ramar. Resultatet visar att studie- yrkesvägledarna upplevde att samverkan och tidsaspekten var begränsande faktorer i introduktionsarbetet. Det framkom även hur de yttre och inre ramar påverkar kommuner och skolverksamheter, vilka ses som hinder.