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 political landscape is constantly changing and influenced by outside forces. The strong connection to the traditional media has evolved to include a new important part, social media. A good way for the politics to utilize social media is through their youth associations, whose main purpose is to engage young people and spark their interest in politics. Due to the increasing influence of social media, the politicians, parties and various actors have to adapt to its demands, to be able to gain visibility on these platforms. One way to adapt is to become more entertainment driven, because these platforms are a safespace where people find time to relax and have a good time. With a growing emphasis on simplified, engaging and more fun political massages, political communication has changed its form. This phenomenon is referred to as ?politainment? and encapsulates the merging of politics and entertainment. The purpose of this study is to examine and measure the frequency of politainment in Swedish political youth associations political communications.

Technical products are becoming more and more complex, this means that the drivers, mechanics and service personnel?s need for assistance such as the service literature is increasing. In this degree project the focus is on the technical manuals of Scania?s Workshop Manual. Today, the information in the Workshop Manual consists of collaboration between text and illustrations.

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.

Title: Wes Montgomery and his approach to the guitar's fingerboardThe purpose of this study is toinvestigate Wes Montgomery's approach to the fingerboard. It is based not only on audio but also on the visual performance. The tablature matches exactly with Montgomery's playing. The study analyzes the way he moved on the fingerboard and presents a theory why he moved in that particular way. The study leads to a discussion of various possible explanations for Montgomery's special way of playing.Syftet med denna studie är att undersöka Wes Montgomerys förhållande till gitarrens greppbräda.

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.

This scientific essay contains an interpretation of injuries caused by weapons and traumas on the bones from the execution site Galgberget in Visby, Gotland. The site was used from about the 13th century to 1845 AD. The purpose is to examine the injuries and describe them, also to investigate what may have generated them. An important question is what bodily position the individuals had at the time of the injury. The methods presented in this essay can be associated with experimental osteology, also the basic methods such as sex- age- and stature- assessment has been applied where?s possible.

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.

There are several Project Management Softwares onthe market today. These tools are powerful andextensive to the degree they become too timeconsumingand complex and therefore often defeatits original purpose. This is the case especiallywhen the project manager is inexperienced and/orthe scope of the project is moderate.The purpose of this thesis arose from this context,there seems to be a gap between a home-made MSExcel spread sheet and the advanced softwaresavailable. The thesis and the product has beendeveloped in alliance with Faveo ProjectManagement with the shared goal to create a toolwhich is easy to use but still covers the essentialareas of project management theory. The tool willbe used internally by Faveo-employees as well asexternally together with Faveo?s clients in aneducational purpose.

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.

Quality is a vague concept, it seems to be about a ?gut feeling? but is used as if it were a concrete property. This paper examines the defenition of the concept of quality, the relation between quality and gender equality and also what the representation between the genders in exhibitions, purchases and donations looks like in this day. As method for this paper text analysis, with searchlight on the two parameters of quality and equality, have been used on documents that provide a historical and a cultural policy perspective. The main part of the paper is an analysis of the visual arts on Värmlands museum, Kristinehamns konstmuseum and Rackstadmuseet.In the discussion of the paper, chapter 5, the result of the research is presented.