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.

The pace of product development is increasing. It is important to keep high quality in theproducts even though the time for product development decreases. Those companies whichcan utilize previous experiences are positioned with a significant competitive advantage. ToABB Robotics it has become evident that the knowledge transfer process within the productdevelopment department is inadequate. This study was a result and an attempt to address thisunsatisfactory insight.

African Swine Fever (ASF) is one of the most serious transboundary swine diseases because of its high lethality for pigs, socioeconomic consequences, rapid and international spread and the absence of either treatment or vaccine. This Sida Minor Field Study (MFS) was carried out during fall 2010, as part of a larger collaborative research project called ASFUganda, focusing on the epidemiology of the disease in Uganda. The aim with this study was to get more knowledge about the pathology in cases of ASF in Uganda, by studying macroscopic and microscopic lesions in pigs with acute and chronic ASF and to detect the ASF virus (ASFV) in tissues by immunohistochemistry. The pigs were selected from the two different geographical locations in Uganda, Mityana and Gulu district, both with on going confirmed outbreaks of ASF. Necropsies were performed in the field, and the laboratory procedures at the JICA (Japan International Cooperation Agency) Veterinary Pathology Laboratory, Entebbe, Uganda, and at the Department of BVF, SLU, Uppsala, Sweden. Three pigs from an outbreak of ASF in Mityana district showed both the history and the clinical symptoms typical for ASF.

The purpose of this bachelor's thesis is to examine how public libraries in Sweden handles their weeding procedures. A series of questions are asked: How does libraries in Sweden motivate weeding? What principles constitutes the procedure of weeding? Which aspects are given most importance when weeding is decided. How does views on weeding differ between libraries of different sizes? How does longer or shorter professional experience influence the view on weeding? The study was done through an online questionnaire which was sent to a number of staff members on different libraries via e-mail.

Mastitis is the most common disease of dairy cows. Mastitis can be painful for the dairy cow and causes economical losses for the farmer. These losses are due to decreased milk production, more working hours for the farmer, treatment costs and possible costs due to culling of the cow. The udder inflammation, mastitis, is often caused by bacteria infection. One of the most common bacteria found to cause mastitis in Sweden is Staphylococcus aureus (S.

Composers? and choreographers? world of ideas. Aspects of the art process. This inquiry is about the artistic process when composing contemporary music and choreographing modern dance. I have studied three composers? and three choreographers? thoughts about the artistic process and the work that leads to a piece of music or a dance.

Developed model for easier animal welfare assessment- with examples from dairy cows in loose housingAnimals in captivity are completely dependent on human care. If captive animals are prevented from exhibiting their natural behavior, they may suffer. Animal welfare inspectors, who insure that the animal welfare legislation is followed, use a checklist to assess the situation in the husbandry. This checklist contains only two levels of assessment, which may result in a lack of detail in the assessment of the husbandry. The objective of this report was to develop a more detailed model that provides an overview of the situation in husbandry.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

Water logistics has long been a problem in order to effectively carry out stump treatment in both thinning and final felling. It is important that the stump treatment? equipment is configured as well as a sufficient amount of water is carried out on the harvester to get a cost? effective treatment. The flow control of the equipment has improved and water can be dispensed more efficient, but still the amount of water on the machine is a crucial factor in the total cost estimate. The knowledge of the tools available to bring water as well as the internal logistics of loading and transport to the felling site is deficient. Increased focus on "smart" solutions to manage water cost is of great importance in order to combat Hetrobasidion spp in both thinning and final felling. The purpose of the study is to describe and summarize different solutions of water logistics at stump treatment in final felling.

Bakgrund: Dagkirurgi, att opereras och gå hem samma dag, är en vårdform som har ökat markant i Sverige senaste åren. Tidigare studier har visat att många patienter som genomgår dagkirurgi upplever oro inför operation, vilket orsakar lidande för individen men också ökat behov av sömnmedel och ökad risk för postoperativ smärta och oro. För att kunna genomföra omvårdnadsåtgärder för att minska oro måste den först identifieras, vilket framförallt är anestesisjuksköterskans uppgift i mötet med patienten. Syfte: Att undersöka patienters skattning av sin oro vid ankomst till operationsavdelningen vid dagkirurgi samt hur väl anestesisjuksköterskans skattning av patientens oro överensstämmer med patientens egen skattning. Metod: En kvantitativ enkätstudie som genomfördes på två operationsavdelningar i Uppsala län under en veckas tid, totalt inkluderades 88 patienter och 60 anestesisjuksköterskebedömningar.

Diabetes Mellitus is one of the most common endocrinologic disorders among dogs. The disorder has a complex background, and successful treatment requires a well-functioning co-operation between pet owners and the veterinarian. The purpose of this study is to investigate the owners? perspective of diabetic treatments offered, and to estimate expected length of survival post-insulin therapy. The research findings are based on a survey mailed to 77 pet owners, whose dogs were diagnosed with diabetes between 1999 and 2003 at the small animal clinic of the Swedish University of Agricultural Sciences. The median survival for the dogs that underwent insulin treatment was 31 months, i.e.

Camelids, especially alpacas, have increased in popularity during the last decade, with the result that they are more frequently encountered by field practicing veterinarians and pathologists. Knowledge regarding their health care and their diseases under Swedish conditions is, however, limited. This became clear in a postal survey among Swedish alpaca owners conducted in 2008. To improve knowledge about camelids in Sweden, this study has examined 107 necropsies, including 93 alpacas and 14 camels, conducted at the National Veterinary Institute (SVA) in Uppsala and at Eurofins in Kristianstad and Skara during the period 2001-2013. The study has shown that camelids in Sweden suffer from diseases similar to those previously reported in other countries in Europe and North America.

Study objectives:Examine ambulance personnel?s perceptions of skills / training and knowledge with regards to the existing mechanical / manual compressions and frequency of training during a work shift. Do ambulance personnel think that mechanical compressions increase survival? Are there concerns that the device could damage the patient?Design: A cross-sectional study, quantitative approach with qualitative elements was conducted.Methods:Questionnaire form, which was answered by 44 ambulance personnel in an ambulance organisation in Sweden. Participants were on a scale of 1-5 to select how they agree with the claims of the study form and also submit their own comments.