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..

The purpose of this study was to examine the mediators' views on their work; mediation by reason of the breach. The starting point was to find out the mediator's approach and attitude in relation to the perpetrator and victim, and the prevailing regulatory framework. After review of the literature, we came to the realization that knowledge of this area was very limited and thus presents an unexplored topic. It emerged from the results that the mediators emphasize the importance of maintaining impartiality and neutrality in the process of mediation and that it is important to create a good relationship with both parties. The methods used by the mediators is not so different much about, but the mediators apply Crime Prevention Council handbook.

Being detained means that a person loses their freedom and have limited contact with others. Police can on suspicion of a crime arrest a person, in order that the suspected person won´t be able to eliminate evidence. Being convicted of a crime and go to prison is terrible, but what about the experiences of being detained on suspicion of a crime you did not commit? Our purpose with the study is exploring stories of people who have been detained. It´s about their time as detainees to the time they got free from suspicions of the crime.

This essay investigates whether there?s logic behind the sanction system regarding the penalty imprisonment in the swedish penal code. The focus is in general on crimes against the person and crimes against the state, but in particular on crimes of serious fiscal offence and crimes of serious assault. The idea with the essay was also to explain the wording purpose behind the punishment ranges in these selected crimes. The essays focus is on the public unawareness on how the punishment ranges is used.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

The aim of our study was to examine Swedish crime reporters? approach to the social medium Flashback. Our main focus was the crime reporters? use of the medium Flashback, and attitude towards their own use of media ethics in relation to the medium Flashback.Flashback as a medium is not obliged to any media ethics and lacks a legally accountable publisher. In the search for information about committed crimes people tends to visit Flashback for the information that the traditional media cannot offer.

Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won?t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn?t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted.

The aim of this Master thesis was to examine news journalism covering expressions of mourning related to violent or unexpected deaths. What rituals for mourning are brought out in media and do media present guidance to how mourners should behave? The questions examined were: What characterised news events that leaded to texts on expressions of mourning? How was grief framed? Which narrative patterns were there in the texts? How was the deceased represented? How were the mourners represented? 165 texts, from Swedish daily newspapers, covering 93 different news events were analysed. The methods were mainly discourse analysis with focus on identities and relations, but also semiotic analysis with focus on staging and symbols and narrative analysis with focus on patterns for storytelling. The result showed that a news story about ordinary people expressing their feelings of grief has elements of melodrama. The news story is based on the myth of the victim, and formed as a typical story where equilibrium is disturbed when the inconceivable happens and the mourners can by their actions restore equilibrium.

The aim of our study was to examine Swedish crime reporters? approach to the social medium Flashback. Our main focus was the crime reporters? use of the medium Flashback, and attitude towards their own use of media ethics in relation to the medium Flashback.Flashback as a medium is not obliged to any media ethics and lacks a legally accountable publisher. In the search for information about committed crimes people tends to visit Flashback for the information that the traditional media cannot offer.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement.

2020 blir barnkonventionen svensk lag. I och med det blir det juridiskt bindande att bland annat beakta barns b?sta i fr?gor som r?r barn. Fritidshemmet ?r i allra h?gsta grad en plats som barn spenderar mycket tid p?.

Kandidatuppsats i fo?retagsekonomi inom ramen fo?r Ekonomprogrammet med redovisningsin- riktning vid Ho?gskolan i Sko?vde.Fo?rfattare: Emelie Henstro?m och Jessica LindbergTitel: En studie om vilken legitimitet konsumenterna finner i och med konfektionsindustrins arbete och hantering av ma?nskliga ra?ttigheter.Syfte: Syftet med underso?kningen a?r att o?ka fo?rsta?elsen fo?r vilken legitimitet konsumenter finner i konfektionsindustrins ha?llbarhetsredovisningar inom den sociala dimensionen, ma?nskliga ra?ttigheter. Det granskas eftersom att fo?rfattarna vill beskriva fo?r la?saren vad en konsument, som inte a?r insatt i a?rs- och ha?llbarhetsredovisningar, har fo?r fo?rfo?rsta?else innan och efter en granskning av ha?llbarhetsredovisningarna och vad konsumenterna da?rmed anser skapar legitimitet.Metod: Denna studie grundade sig i ett kvalitativt metodval med en induktiv ansats. Datain- samlingen har genomfo?rts genom intervjuer konstruerade i tre fokusgrupper, varav en be- na?mns kontrollgrupp.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement. The work is important in that it creates safety awareness and promotes a healthy safety culture. Moreover, the future goal is to lower these statistics. The goal of the work is in addition to developing our knowledge of crime subject, was also to provide help and solutions for our clients.

Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.

The subject of this thesis is how a suspected criminal has been described in written swedish media. The topic of the articles is the investigation of a man suspected for murder and for dismembering the victim during the winter of 2011. The purpose of this thesis is to try to answer the question of what the newspapers actually write to describe a suspect before he or she has been trialed in court. For the analyse of the articles, published in four of Swedens largest newspapers, critical discourse analysis has been used. The results have been compared with other analyses made on other cases and have been discussed with Pierre Bourdieu?s theory of action.