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 main purpose of this study was to collect norm data for thegrammatical receptive language test Test for Reception of Grammar - Version 2(TROG-2), from 144 Swedish children, aged 8:0-9:11 years. Another aim was toinvestigate whether a change in the order of the blocks was needed in the Swedishversion of TROG-2 to keep an increasing level of difficulty. Other aims included toinvestigate the relationship between receptive grammar and word decoding, andbetween parents ratings of their children?s language comprehension and readingabilities and the children?s results on the TROG-2 and a word decoding test. Theresults showed that the order of the blocks needs to be changed and that there wasno significant relationship between language comprehension and word decoding.Parents were better at rating their children?s reading than language comprehension..

The purpose of this paper is to examine the role of logotypes within the visual identity and identify possible reasons that motivate companies to change their logo. This paper should also clarify how different parts of the visual identity affect each other and how they are interconnected. The thesis research question is formulated with the purpose in mind and has led to the following question: How can a logo change contribute to enhanced visual identity? Since we wanted to obtain a better understanding of the chosen research area with help of interviews have we chosen a qualitative method for this thesis. During the process we have let the empirical material control the chosen theories.

Our paper is targeting mainly students, but also all other people interested in social work with children. The purpose of our study was to investigate how the social workers experience and handle their work with children, who have been exposed to sexual abuse, and what kind of support and guidance the social workers are offered, in order to handle their working situation. We chose to perform a qualitative study, by the use of interviews, since we found it to be the most appropriate way to gather the information. Our conclusion is that the work with these issues is emotionally burdensome and requires a great commitment, however it is essential for the social workers to maintain a certain distance to their work, in order not to influence their personal lives. It is through experience and knowledge that the social workers learn how to handle their working situation. We also learned that although the work with sexual abuse against children gave birth to different emotions of the social worker, the social workers feel satisfaction with their work, by helping the exposed children. We hope that our paper will inspire and encourage to further studies in the area, since there is still much to be explored. .

Background: According to many authorities Trademark consideration will within the companies become all more prioritized objectives for competitive advantage and a strong organisational structure.Trade marking is becoming an important tool, not only Production oriented companies apply this on their products or services whereas it is today spread in many different sectors.Problems: On the basis of theoretical and empirical studies, we will try to see how a trademark is built up.This will guide us to our questions at issue:? How has the actual process for HTF been in order to strengthen and to build up their trademark, how have they achieved this in practice?? What are the underlying criteria?s to for this work and what role has the consultant company BMN in the actual process?Aim: The authors have for intention to create an understanding on why there is interesting for a trade union organisation like HTF to carry out a trademark development investment. A further understanding will be to highlighting a strong trademark's advantages and possible disadvantages.Results: As a trade union organisation where the relationship to the members and the potential members is becoming all more important is the interesting to highlight their trademark clear and in addition to that contribute to building and establishing strong relationships. on the basis of this study we can state that it is now one of the most important support activities that as a trade unions to highlight its core values through trademark. As a trade union, one can to a large extent work with and to apply the market the economic mocks-up for trademark build up.The most important aspect is that we can state , in the future developed to concentrate more on communication, positioning, segmentation and diversification, which the trademark act as intermediary.

Fastighetsregistret (The Cadastre) is a large and important information sourcesupplied by Lantmäteriet (the Swedish mapping, cadastral and land registrationauthority). Fastighetsregistret provides geographical information about the 3.2 millionestates in use in Sweden. Fastighetsregistret has a large number of users who trustthat the provided data is reliable, but experience shows that the data can have varyingquality. As a user it is not always possible to access more detailed information inorder to assess to what extent the data in Fastighetsregistret is reliable.The purpose of this master's thesis is to investigate the possibilities of a system with agraphical user interface that present, classify and visualize the quality of the data inFastighetsregistret. The defined user group for this suggestion is internal users atLantmäteriet who have a good understanding of Fastighetsregistret.

The usage of Unmanned Aerial Vehicles (UAV) for several applications has in-creased during the past years. One of the possible applications are aerial imagecapturing for detection and surveillance purposes. In order to make the captur-ing process more efficient, multiple, cameraequipped UAV:s could fly in a for-mation and as a result cover a larger area. To be able to receive several imagesequences and stitch those together, resulting in a panoramavideo, a softwareapplication has been developed and tested for this purpose.All functionality are developed in the language C++ by using the software li-brary OpenCV. All implementations of different techniques and methods hasbeen done as generic as possible to be able to add functionality in the future.Common methods in computervision and object recognition such as SIFT, SURF and RANSAC have been tested..

The purpose with our essay was to describe and understand the treatment of the homehelp staff towards the elderly addicted caretakers within the care system. Both in a practical aspect as well as in an attitudinal aspect. In order to get the answers to our overall purpose of our essay, we had as a starting point the following questions:* What help is given to the elderly addicted caretakers?* Are the elderly addicted caretakers a stigmatized caretaker group?* What approach does the home help staff conduct towards the elderly addicted caretakers?* Is there a preparedness among the home help staff when it comes to as to whether or not a care taker has an addiction issue or not?When analysing the material we used a qualitative analytical method in order to understand the care givers treatment towards the addicted caretakers. We combined the interviews with the so called vinjett technique; furthermore we used various sociological theories as well as earlier scientific discoveries.The result of the essay was that elderly addicted caretakers are an exposed group.

The purpose of this essay is to examine the approach of the EU towards the reform efforts of Turkey and Bosnia and Herzegovina in the countries ambitions for EU memberships. The question formulation of the essay is whether there is differences in Turkey?s and Bosnia and Herzegovina?s qualifications for an EU-membership from an EU perspective. In order to better answer the question, we use two part questions. One is about the criterias and qualifications that need to be met in order to get a membership.

AbstractThis essay deals with young people?s written language. It is often said that the student?s ability to write is worse today compared to earlier generations. The written language is an important condition for knowledge, therefore it is of great importance that all students, after finished secondary- and upper secondary school, have acquired an adequate language which is suitable in the public room.The fact that young people?s language is worse than earlier generations is a constantly recurrent assertion and often debated in school.

Purpose: The purpose of this essay is to examine how managers in companies within wholesale distribution work with motivating their staff, and to examine which factors increase the motivation of employees. By doing this, the essay is expected to examine how managers? and employees? perspectives correspond, and to find which factors differentiate between their views.Method: In order to fulfill the purpose of this study, we have executed two case studies at two different companies that work with wholesale distribution. We have collected data and processed it either quantitatively or qualitatively.Conclusion: This study shows that managers and employees have a relatively united perspective about what they want to achieve by motivation. However, there are different opinions about the factors that are seen as important in order to achieve an increased motivation of the employees.

Compulsive gambling has lately become a more common and serious issue in our society. The number of compulsive gamblers is constantly increasing alongside the growth of the gambling industry and the consequences of compulsive gambling include both economical and social disasters. Every addiction has a start, and so does compulsive gambling, which is why we chose to perform a survey in order to determine the possible causes to why individuals are drawn to gambling and what leads them into compulsive gambling, and also during which circumstances do they find the strength and will to come out of their addiction to gambling. The theories that are used in this paper include globalization, socialization, Bauman´s consumption society and empowerment, alongside the six phases of gambling by Custer and Milts, describing the way in and the way out of compulsive gambling. This survey is one of the qualitative kind, which means that the chosen theories are connected to the ten interviews that were done with gamblers of various kinds.

Otitis externa is a disease regularly encountered in veterinary practice. It is estimated to be the most common disease in the external ear canal of dogs and treatment is often delayed due to unfortunate pet owner ignorance. Owners tend to assume that scratching of the ears and head shaking are natural behaviours in their dog and may be neglecting the problem unknowing of how severe it actually is. A literature study has been carried out to examine the causes of otitis externa in order to present a collection of measures that can be used in the treatment and prevention of the disease. In turn these measures can be advised to the dog owner and used in the home environment to make the best qualifications for healthy ears in the dog. The causes of otitis externa have been divided into predisposing, primary, secondary and perperuating causes.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

The aim of this essay is to discuss the problems concerning the right of priority for re-employment in connection to employing temporary agency workers. This will be done with the help of relevant laws, preparatory work and literature that fall within the scope of the legal dogmatic method.Using temporary personnel is becoming considerably more common throughout the Swedish workplace. In recent years there has been a rapid growth of work agencies and a tendency to employ temporary personnel. At the same time employees are made redundant, suffering the consequences that arise from the workplace failing to abide by the rules of re-employment. In order to claim that the employer has failed to follow the right of priority for re-employment, evidence must be sufficient.