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.

Thesis Purpose: The purpose of our thesis is to explore different plausible scenarios concerning the future of the Swedish produce industry with regards to branding. Methodology: In order for us to answer the research question and fulfill its purpose, we have utilized a qualitative approach combined with of both an inductive and deductive theoretical approach. Our study is both explorative and speculative. Theoretical Perspective: The theoretical framework of our research is based upon Porters Five Forces and Competitive Advantage combined with Kapferers Brand Identity Prism and his ideas on Brand Innovation. Additionally, we have utilized the Game Theory.

This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.

The division of Electricity at Uppsala University runs a project called Lysekil project, they have designed a buoy that uses the waves to create electric power from a generator attached to the bottom of the sea.Uppsala University is closely connected with the company Seabased and the university makes use of their facilities in Lysekil. When they designed the buoy issues occurred, the geometric design was flawed, brackets with a short shelf life and it is generally uneconomic.A study visit was done in Lysekil on Seabased facility. With this visit the project started, which is to improve the design of the buoy and the attachment of wires leading to the generator. In this project we have chosen to use a beam system with three beams that are attached to the buoy. Then a wire attached to a plate that sits between the beams will be leading to the generator. Two proposals for construction are created, what distinguishes them are the brackets between the beams and the buoy.From these constructions, the design that is considered most optimal for our project is chosen.All parts of the buoy have been modeled and the drawings are designed in ProEngineer software.The two constructions are compared with each other, but the whole focus is on the second and final structure. The report begins with an introduction describing Lysekil project, and a task description of our project.The project aims to produce an optimal buoy that will be easy to design, materials restrictive with good durability and an economical solution.Wave power true function has been studied, mechanical and finite element analysis of beams, buoy and plate design.This has been presented in this report, where in the various chapters can read more about the processes. Although the relevant facts and information on this project and buoy development is included.

The purpose of thesis was to investigate and compare how two companies within pharmaceutical industry and nuclear power industry are currently working with quality development regarding continuous improvement and Lessons Learned in business processes. In addition, a simple comparison was made with the automotiveindustry.McNeil AB are improving their processes continuously and are according to the findings of this report performing well in their pursuit of world-class pharmaceutical production. They have a well functioning process regarding improvements proposed in weekly improvement meetings engaging all employees. However, during interviews it was made clear that the functionality of the process which administer improvement proposals generated in addition to, or beside the weekly improvement meetings, were inadequate. McNeil AB is proposed to administer this through an IT solution instead of by paper and e-mail, that simplifies the process of adding, implementing and follow up an improvement proposal.The nuclear power plant Ringhals AB recently made major improvements in their business processes as well as the plant itself.

Denna rapport innehåller en utredning av effektflöden på Uddevalla Energi Elnät AB:s mottagningsstationer och optimering av driftläggning för dess effektkondensatorbatterier och transformatorer.Uddevalla Energi Elnät AB har sedan 30 år haft effektkondensatorbatterier inkopplade nästan hela året och dessa behöver av åldersskäl snart bytas ut. Uddevalla Energi Elnät AB har därför behov av nya rutiner för driftläggning av effektkondensatorbatterier efter det att Svenska Kraftnät och Vattenfall AB har infört nya regler för de reaktiva effektflödena i elnätet.I utredningen om effektkondensatorbatterier har det gjorts en investeringskalkyl med tre alternativ för inköp. Alternativ 1 med central faskompensering på mottagningsstation, alternativ 2 med faskompensering på mottagningsstation kompletterat med faskompensering på abonnentstationer och alternativ 3 med lokal faskompensering på abonnentstationer.  Det framkom i utredningen att alternativ 2: Central faskompensering kompletterat med faskompensering på abonnentstationer är mest lämplig att genomföra.  Det har tidigare konstaterats att det under delar av året har varit låg belastning på några av mottagningsstationernas transformatorer. Det har aldrig utretts om det är lönsamt att stänga av den ena transformatorn under hela eller delar av året.I utredningen om driftläggning av transformatorerna på mottagningsstationerna har det beaktats tre alternativ. Ett alternativ innebär att en transformator körs i tomgång utan last och ett alternativ med en helt avstängd transformator.

This masters thesis concerns a modeling project performed at Volvo Technology in Gothenburg, Sweden. The main purpose of the project has been to develop a physical model of the climate in construction vehicles that later on can be used in the development of an electronic climate controller. The focus of the work has been on one type of wheel loader and one type of excavator. The temperature inside the compartment has been set equal to the notion climate. With physical theories about air flow and heat transfer in respect, relations between the components in the climate unit and the compartment has been calculated.

The competition between brands on a market has led to a differentiation of the product range and the brands shape is more and more important to take consideration to. As a company and as a leader, you must understand the importance of working with a brand building-process int he organization. It is important to take advantage of the core assets you have with the brand and also within the organization.The paper is presenting David Aakers brand building-process witch involves a model for identity and the seed within. Aaker describes that a clear brand identity can help communicate both intern the organization and out to extern costumers, it could help bring clarity to what the brand stands for. And what it wan to send out.

Safe in the cityscape? Gender aspects on spatial city planning In this thesis, theories regarding gender and spatial planning are applied to the comprehensive plan Fortuna och Hemgården in eastern Malmö. Independent of factors like class, ethnicity and age women experience lack of safety to a larger extent than men do. Today, safety aspects on housing projects is scarcely a controversial issue, quite the contrary. However seldom are the central terms such as safety and security defined. Research has shown that women feel safe when they experience little risk of being subjected to violence; security is deeply interconnected with feeling safe.

Vi har i denna studie beskrivit och förklarat vilka bakomliggande motiv multinationella företag har då de väljer att sponsra elitidrottsföreningar. Hypotesprövning visar att exponering -good citizen -personal och relationsmotivet, är motiv till varför svenska multinationella företag sponsrar elitidrottsföreningar.Vad gäller exponeringsmotivet har vi kommit fram till att svenska multinationella företag ser sponsringen som ett tillfälle att bli exponerade i olika medier i samband med exempelvis ishockeymatcher. Vår studie visar att då ett företag väljer att sponsra utifrån ett good citizen-motiv handlar detta om att de vill bidra med något till samhället utöver den företagsmässiga verksamheten. Multinationella företag vill uppfattas som en god samhällsmedborgare som stöttar föreningar med koppling till regionen. Vidare visar studien även att personalmotivet som motiv till sponsring beskriver att multinationella företag sponsrar idrottsföreningar eftersom företagen vill skapa en ökad sammanhållning inom sin egen personalstyrka genom att kunna erbjuda exempelvis matchbiljetter.

Today, companies can take advantage of mass intelligence by making use out ofcrowdsourcing. Crowdsourcing is a business model that uses the power of the collective bythe offer of a problem by means of competitions in various social media. The benefit ofcrowdsourcing is that the company gets more creative and creative solutions to the sameproblem, which would not have been possible if the company solved the problem internally.The larger mass gains an insight into the company, which in return also releases power tothe company's development. The study aims to examine the way in which citizens can beattracted to participate in the development of public transport using crowdsourcing. The studyis based on both qualitative and quantitative approach since the study has a qualitative pilotstudy.

Abstract:The old established description gunboat diplomacy has in modern time changed to a broader and more nuanced definition called maritime diplomacy. But what is maritime diplomacy and how is it described? This essay analyses the theories from the Englishman James Cable and the American Edward Luttwak. Both Cable and Luttwak represent nations which have a global security interests and deploy their maritime forces worldwide. The foundation for their theories is power politics.

Syftet med min studie är att belysa och lyfta upp medlarens roll och försöka visa på vad det är för olika "verktyg" de använder sig av i rolluppbygganden. Hur sker rollutvecklingen för medlare i den praktiska verksamheten? De medlare som har intervjuats hade alla en förhållandevis lång erfarenhet av medling och hade under denna tid lärt sig vad som fungerar och inte. Data har insamlats genom att jag har intervjuat 3 medlare. Dessa har bearbetat utifrån fyra områden, intake - när ärendet kommer in, throughput - där medlingen görs, output - vad hände sedan och återkopplingen - till vem och varför, och hur de utformar sin roll.

This study investigates and describes the phenomenon of ?technical tourism?, in the case ofwind power plants in Sweden. The main purpose of the study is a greater understanding ofa field which to date has remained largely uncharted.Technical tourism is a type of visits to a production site, where the technical aspect ofthe production is the main focal point for the visitor. The definition of technical tourism isbased on concepts within ?Industrial tourism?.

AbstractThe aim of the thesis was to examine some older people's experiences of everyday life and how it is to grow old in Namibia today. Because everyday life is a broad concept, we chose to focus on some specific parts of everyday life. These are chores, family, work/education, elderly past and present and the government/society. Furthermore we chose to look at the similarities and differences between the experiences on the basis of gender, race/ethnic groups and class.We chose to use a qualitative research method and to be inspired by life stories. We used a semi-structured interview guide and interviewed six people between 70 and 89 years.