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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
141

Paralelní aplikace národního a unijního soutěžního práva / Parallel application of national and Union competition law

Veselý, Jakub January 2014 (has links)
Parallel application of national and Union competition law The adoption of regulation No. 1/2003 opened a discussion on admissibility of parallel application of national and EU competition law regarding the ne bis in idem principle. The aim of the thesis is to map the condition of this legal topic after ten years since the process of modernisation of EU competition law on the basis of the analysis of judicial decisions and relevant legal acts including EU Charter of fundamental rights that became a part of EU primary law since Lisbon Treaty. Three different cases are to be understood under the term parallel application. The cumulative application means a case where national competition authority applies both national and EU law to punish anticompetitive behaviour in one single proceedings. The second case is the parallel application on the EU territory, where there are several proceedings held by competition authorities parallelly. These proceedings are held either concurrently or consequently. Lastly, the parallel application going beyond the EU territory is the case where an anticompetitive behaviour that has already been punished by a competition authority of a non-member state is subject of proceedings held by competition authority in EU. The thesis is divided into six chapters. The first...
142

Yttrium and aluminum catalysts and model complexes for ring-opening polymerization of lactide and β-butyrolactone / Catalyseurs et complexes modèles d'yttrium et d'aluminum pour la polymérisation par ouverture de cycle du lactide et de la β-butyrolactone

Klitzke, Joice 27 August 2013 (has links)
Dans ce travail, une nouvelle série de complexes d'Al(III) portant des ligands tridentates pyridine-bis(naphtolate) ortho-substitués ({ONOSiR3}2-, SiR3 = SiPh3, SiMe2tBu) et deux complexes d´Y(III) portant un nouveau ligand tridentate pyridine-bis(phénolate) ortho-substitués avec un group cumyle {ONOMe,Cumyl}2- ont été préparés. Leurs structures ont été élucidées à l'état solide par une étude de diffraction des rayons X et en solution par la spectroscopie par résonance magnétique multinucléaire. Des études préliminaires sur les performances catalytiques des complexes d'Al(III) et d'Y(III) dans la ROP du rac-lactide et de la β-butyrolactone sont décrits. D'autres études ont été aussi reportées sur des réactions en utilisant des quantités stoechiométriques des lactides avec des complexes homochiraux Al(III)-lactate ou Al(III){β-alkoxy ester} dont sont des complexes modèles des premiers intermédiaires et des espèces actives impliquées dans les étapes d´initiation et de propagation de la polymérisation de lactides et β-lactones. / A series of new Al(III) complexes bearing silyl ortho-substituted 2,6-bis(naphtholate)-pyridine tridentate ligands ({ONOSiR3}2-, SiR3 = SiPh3, SiMe2tBu) and two monomeric Y(III) complexes bearing a new cumyl ortho-substituted 2,6-bis(phenolate)-pyridine tridentate ligand {ONOMe,Cumyl}2 have been prepared and structurally characterized in solution and in the solid-state. Preliminary studies on the catalytic performances of the compounds in the ROP of racemic lactide and β-butyrolactone are described. Also, details of the reactions of chiral Al-lactate and -{β-alkoxy ester} complexes which are close models/mimics of the first intermediates and active species involved in the initiation and propagation steps of the ROP of lactides and β-lactones with stoichiometric amounts of lactide.
143

Improvisation Skills and Motivation Behavior from a Human Factors Perspective

Rizgary, Daban January 2019 (has links)
The motivation to avoid punishment, or to pursue reward can result in certain behavioral tendencies. It is known that individuals with higher sensitivity towards reward can express traits of extrovertedness, openness to novel situations, and a general appetite for feeling good. Individuals on the other side of the spectrum tend to show a pessimistic attitude towards approaching novel situations. As a consequence, individuals with a higher tendency of approaching novel situations ought to find themselves in risky situations more frequently than individuals who would rather avoid novel situations. Looking at this from a human factors perspective, it becomes apparent that a tendency to approach situations with a lack of conflict monitoring can produce risks, but simeltaneously, disinterest in approaching a risky situation can lead to crisis events. In other words, whilst individuals with a sensitivity towards reward might have a proclivity for producing a crisis, they might also have a higher chance of solving a crisis. In order to solve unexpected crisis events, it is necessary to be able to improvise. In the experiment of this current thesis, individuals were assessed for their sensitivity towards reward and punishment, and following this, the individuals were assessed in improvisational skills. Motivation behavior and improvisation skills were investigated to see if there is a correlation between them. The purpose of this thesis was to present a multidisciplinary literature account for the relevant subjects by tying together aspects of cognition, cognitive neuroscience, human factors, and psychology, and to provide experimental data about the mentioned correlation. The present experiment showed that there is a significant correlation between sensitivity towards reward and improvisation skills. Additionally, it was also found that system-level factors i.e pre-implemented elements by a designer/organization might not facilitate improvisational performance, but this significant result did not appear in the expected manner. Future directions of research on this subject should focus on five mainpoints (1) replication of investigating the relationship between personality styles and improvisation with different methodologies, (2) investigating the mechanisms leading to the emergence of this relationship, (3) approach the subject mainly from a cognitive-neuroscientific standpoint, but complement with a multiple disciplinary approach (4) use the results within the disciplines of human factors, safety, and resilience, and (5) take data into consideration for e.g. future accident preventions policies.
144

Índice biespectral, efeitos hemodinâmicos e respiratórios da infusão contínua de propofol associado ou não ao fentanil em bezerros

Deschk, Mauricio. January 2015 (has links)
Orientador: Celso Antônio Rodrigues / Coorientador: Paulo Sergio Patto dos Santos / Banca: Stélio Pacca Loureiro Luna / Banca: Antônio José de Araújo Aguiar / Banca: Lídia Mitsuko Matsubara / Banca: Juan Carlos Duque Moreno / Resumo: O estudo teve por objetivo avaliar o índice biespectral e os efeitos hemodinâmicos, respiratórios e hemogasométricos da infusão contínua de propofol associado ou não ao fentanil em bezerros. Foram utilizados oito animais machos entre seis e doze meses de idade, holandeses, com massa corporal média de 123 ± 18 kg. Todos os animais participaram de ambos os grupos, respeitando-se sempre um intervalo mínimo de uma semana entre uma anestesia e outra, os bezerros foram aleatoriamente distribuídos entre os grupos. Os animais foram induzidos à anestesia com propofol na dose de 5 mg/kg; IV, grupo controle (GP) ou propofol 4 mg/kg associado ao fentanil 0,001 mg/kg; IV, grupo fentanil (GF) e posicionados em decúbito lateral direito, onde permaneceram respirando espontaneamente ar ambiente. Ato contínuo, a manutenção anestésica foi realizada pela infusão contínua de propofol na taxa de 0,6 mg/kg/minuto; IV, associado ou não à infusão de fentanil 0,001 mg/kg/hora.Em ambos os grupos os fármacos foram administrados por meio de bomba de infusão durante 60 minutos. A mensuração das variáveis hemodinâmicas (FC, PAS, PAD, PAM, DC, PVC, PAPm, PAPOm, IC, IS, IRVS e IRVP), respiratórias (ETCO2, f, SpO2, VTE e VME), hemogasométricas (PaO2, PaCO2, SaO2, DB, pH e HCO3-) e indice bispectral (BIS, IQS e EMG) foi feita antes da indução anestésica (MB), e 15, 30,45 e 60 minutos após o início da infusão contínua dos fármacos (M15, M30, M45 e M60, respectivamente). Os parâmetros hemodinâmicos mantiveram-se estáveis durante o período de avalição, não foram observadas diferenças significativas entre os grupos nas variáveis respiratórias ou no BIS, porém, todos os animais apresentaram depressão respiratória e acidose. Com a infusão de propofol associado ou não ao fentanil obteve-se manutenção satisfatória dos parâmetros hemodinâmicos com depressão respiratória, indicando, portanto, a necessidade do emprego de ventilação... / Abstract: The aim of this study was to evaluate the bispectral index and hemodynamic, respiratory and blood gas effects of continuous infusion of propofol with or without fentanyl in calves. Eight animals were used, with six to 12 months old, male Holstein calves, with an average weight of 123 ± 18 kg. All animals participated in both groups, respecting always a minimum interval of one week between the anesthetic procedures, the calves were randomly distributed between groups. They were induced to anesthesia with propofol at a dose of 5 mgkg-1 IV control group (GP) or propofol 4 mg kg-1 associated with fentanyl 0.001mgkg-1 IV fentanyl group (GF) and positioned in right lateral decubitus, where remained spontaneously breathing room air. Subsequently, the Anesthesia was maintained by continuous infusion of propofol at the rate of 0.6 mg kg-1 min-1 IV, with or without the infusion of fentanyl 0.001mg kg-1 hour-1. In both groups, drugs were administered through an infusion pump over 60 minutes. The measurements of hemodynamic parameters (HR, SAP, DAP, MAP, CO, CVP, mPAP, mPAPO, CI, SI, SVRI and PVRI), respiratory (ETCO2, f, SpO2,VME and VTE), blood gas(PaO2, PaCO2, SaO2, DB, pHandHCO3-) and bispectral index (BIS, SQI and EMG) were evaluated before anesthesia induction(MB), 15, 30, 45 and 60 minutes after the beginning of continuous infusion of drugs (M15, M30, M45 and M60, respectively). Hemodynamic parameters remained stable during the evaluate on period, no significant differences were observed between the groups in the respiratory variables and BIS, however, all animals presented respiratory acidosis. With the infusion of propofol associated or not with fentanyl the maintenance of the hemodynamic parameters was satisfactory with respiratory acidosis indicating, therefore, the use of mechanical ventilation / Doutor
145

Hip?tesis del non bis in idem en el ejercicio de la potestad administrativa sancionatoria de la SISS frente a la institucionalidad ambiental

Hurtado Preisler, Francisco Ignacio January 2017 (has links)
Actividad formativa equivalente a tesis para optar al grado de mag?ster en derecho con menci?n en derecho p?blico / En esta obra se realiza un an?lisis cr?tico de las facultades sancionatorias por parte del Estado, formulando un an?lisis cualitativo sobre lo planteado tanto por las disposiciones vinculadas a los Servicios Sanitarios como a aquellas que engloban los aspectos m?s generales de la Superintendencia de Medioambiente, en especial al delimitar las funciones normativas que distinguen su competencia. Lo anterior se torna particularmente interesante al indagar sobre la hip?tesis de existir un verdadero Non Bis in Idem entre ambas potestades, que, a priori, pareciera que la pr?ctica jur?dica prefiere un criterio de especialidad, resolviendo la controversia posible prefiriendo a aquella norma que trata de forma m?s directa el manejo de los Residuos Industriales L?quidos. No obstante, el solo criterio no es suficiente, debiendo justificarse en Derecho y en pr?ctica las razones de la mayor eficiencia de una respuesta del ordenamiento jur?dico. Labor de este investigador ser?, en consecuencia, explicar el fundamento de la aplicaci?n del criterio, indagar sobre la instituci?n particular del non bis in ?dem y de la potestad sancionatoria del estado y su procedencia, y finalmente, extraer de la pr?ctica jur?dica y la jurisprudencia un indicio normativo que permita resolver a priori cualquier controversia sobre la materia.
146

SYNTHÈSE ET ÉTUDES DE SONDES OLIGONUCLÉOTIDIQUES DONT LE SIGNAL FLUORESCENT EST MODIFIÉ AU COURS DE L'HYBRIDATION

LARTIA, Rémy 26 November 2004 (has links) (PDF)
Le but de ce travail était de développer des sondes oligonucléotidiques liées à des marqueurs fluorescents émettant des signaux modifiés lors de l'hybridation avec des séquences complémentaires. Des conjugués ODNs-cyanines originaux ont été développés. L'influence de différents paramètres sur le signal fluorescent émis par la sonde ont été étudiés : position de liaisons des marqueurs à l'ODN (5'- ou internucléotidique), structure des cyanines, stéréochimie. Un nouveau réactif de phosphorylation des ODNs a été mis au point et utilisé pour la synthèse des conjugués marqués en position 5'.<br> D'autres conjugués comportant à leur extrémité 5' deux marqueurs identiques possédant des propriétés intercalantes : thiazole orange, pyrène ou pérylène ont été obtenus. Les interactions entre les deux marqueurs varient lors de l?hybridation de la sonde avec la séquence complémentaire, induisant une modification du signal fluorescent dont la nature et l'intensité dépendent du marqueur considéré
147

Réactions domino. Réactions de cyclisation-carbonylation asymétrique catalysées par complexes de paladium(II) dans la synthèse des produits naturels

Dohanosova, Jana 11 May 2012 (has links) (PDF)
La réaction de cyclisation de type Wacker, de composés polyols et aminopolyols insaturés constitue un outil puissant et efficace pour la synthèse d'hétérocycles oxygénés ou azotés.Dans ce travail de thèse, nous proposons l'étude d'une réaction catalysée par un complexe de palladium(II) de type domino-cyclisation, mettant en jeu une réaction de couplage. Cette séquence catalytique revient à une fonctionnalisation d'un hétérocycle par une chaîne latérale, tout en créant deux centres stéréogènes en une seule étape. L'influence de la nature des réactifs mis en jeu, ainsi que des conditions expérimentales sur l'activité et la diastéréosélectivité de la réaction sont discutées. Les applications vers la synthèse de produits naturels (anisomycine) ou d'analogues (varitriol) sont présentées.La réaction d'oxycarbonylation catalysée par un complexes de palladium(II) est une transformation intéressante de polyols insaturés en lactones bicycliques, présentant un motif de type tétrahydrofurane avec une excellente stéréosélectivité-cis. Le premier exemple de réaction d'oxycarbonylation catalysée par des complexes de palladium chiraux dans les liquides ioniques est décrit. Une étude approfondie de la nature des ligands démontre que les bis(oxazolines) chirales constituent les meilleurs ligands du palladium pour la cyclisation du pent-4-ène-1,3-diol racémique 69a. Le dédoublement cinétique du composé 69a sous atmosphère de monoxyde de carbone, en présence d'un complexe chiral de palladium(II) et de p-benzoquinone employant l'acide acétique ou le liquide ionique [bmim]NTf2 comme solvant, a permis d'isoler le 2,6-dioxabicyclo-[3.3.0]octane-3-ones avec jusqu'à 57% d'excès énantiomérique pour l'énantiomèrede configuration (R,R)-70a, et jusqu'à 80% d'excès énantiomérique pour l'énantiomèrede configuration (S,S)-70a.
148

Skattetilläggets förenlighet med Europakonventionen

Cederholm, Frida, Svensson, Rebecca January 2010 (has links)
<p>Enligt dagens gällande svenska regelsystem kan en skattskyldig påförasskattetillägg och sedan även dömas för skattebrott utifrån samma oriktiga uppgift.Europakonventionen, som varit lag i Sverige sedan 1995 innehåller ettdubbelbestraffningsförbud enligt artikel 4, sjunde tilläggsprotokollet. Det är enligtartikeln förbjudet att lagföras för ett och samma brott två gånger. Frågan huruvidadet svenska systemet är konventionsenligt har under flera decennier prövats iEuropadomstolen. I ett avgörande från 2009, Zolotukhin mot Ryssland, somavgjordes i stor kammare uttryckte domstolen att den såg ett behov att förtydligahur bedömningen skulle ske. Trots att Europadomstolen genom Zolotukhindomenhar ändrat sin tidigare praxis, har Högsta Domstolen i två aktuella domarvalt att bortse från denna och menar istället att det svenska systemet ärkonventionsenligt då Europadomstolens praxis inte ansågs tillräckligt klar ochtydlig. Värt att notera är att Solna Tingsrätt två veckor efter HD meddelat sittlagakraftvunna beslut, gick emot detta och menade att det svenska systemet inte,enligt Europadomstolens nya praxis, var konventionsenligt. Detta tyder på atträttsläget i Sverige är ytterst osäkert. Vi har ur detta resonemang eftersträvat attbesvara problemformuleringen: Är det svenska systemet med påförande avskattetillägg samtidigt som den skattskyldige kan dömas för skattebrott för sammaoriktiga uppgift förenligt med Europakonventionens dubbelbestraffningsförbud?Vårt syfte har varit att undersöka hur de svenska reglerna ser ut idag samt hurEuropakonventionen ser på dubbla förfaranden, principen ne bis in idem. Ettdelsyfte har varit att undersöka om ny svensk lagstiftning behövs inom områdetsamt reflektera över hur en sådan ny lagstiftning kan se ut. I vår uppsats har vitillämpat rättsdogmatisk metod, då vi beaktat lagar, förarbeten, praxis och doktrininom området. Gällande slutsatserna anser författarna att rättsläget har förändratsgenom Europadomstolens plenumavgörande i Zolotukhin-målet, som anses varadet nu vägledande. Det faktum att HD bortsåg från denna nya praxis i sina beslutanses enligt författarna vara överraskande. Detta tyder, som tidigare nämnts, på enrådande oenighet i det svenska rättssystemet. Ny lagstiftning kommer inom ensnar framtid att krävas inom området, och då kan ett alternativ vara att gå i Norgesfotspår, där Skatteverket tvingas välja mellan att antingen påföra denskattskyldige skattetillägg, eller göra en anmälan till polisen för skattebrott.</p> / <p>According to Sweden’s current system, a tax surcharge may be imposed upon atax payer for providing false information. They may also be charged with taxevasion crime based on the same false information. The European Convention onHuman Rights (ECHR), which has been law in Sweden since 1995, contains aprohibition against being punished twice for the same offence under protocol 7:4.The question of whether the Swedish system violates this prohibition has beentested in the European Court over the years. In a judgment from 2009 -Zolotukhin against Russia - which was determined in Grand Chamber, the Courtexpressed the need to clarify how the assessment of the issue should take place.Although the European Court by the Zolotukhin case has changed its previouspractice, the Swedish Supreme Court (Högsta domstolen) in two recentjudgements has chosen to ignore this and their view is that the Swedish systemdoes not violate the Convention. Their meaning was that the European Court’spractice was not clear enough. The Solna District Court (Solna Tingsrätt), in itsturn announced a decision only two weeks later which ignored the recent SupremeCourt Judgement. The District Court considered that the system was incompatiblewith the ECHR after the new practices of the European Court. This suggests thatthe legal situation in Sweden is extremely uncertain. The problem statement ofthis thesis is as follows: Is the Swedish system of imposition of tax surchargeswhile the taxpayer can be sentenced for tax evasion crime based on the same falseinformation compatible with ECHR protocol 7:4? Our aim has been to examinehow the Swedish tax rules look like at the moment and how the EuropeanConvention look at duplication of procedures, the principle of ne bis in idem.Another intention has been to examine whether a new Swedish legislation isneeded and also reflecting on how this new legislation might look like. In ourpaper we have applied the legal dogmatic method where we have studied laws,legislative history, doctrine and practice in the field. The findings are that theauthors believe that the legal situation has changed through the European Courtjudgement in the plenary Zolotukhin case, which is now considered to beindicative. The fact that Supreme Court ignored this new practice in their recentdecisions was according to the authors quite surprising. This suggests, asmentioned earlier, on a current controversy in the Swedish judicial system. Newlegislation will shortly be needed in the field. One option then is to go inNorway's footsteps, where the Tax Agency is forced to choose either to charge thetaxpayer a tax surcharge, or file a police report on tax evasion crime.</p>
149

Formation and Characterization of Polymerized Supported Phospholipid Bilayers and the in vitro Interactions of Macrophages and Fibroblasts.

Page, Jonathan Michael 01 August 2010 (has links)
Planar supported, polymerized phospholipid bilayers (PPBs) composed of 1,2-bis[10-(2’,4’-hexadienoyloxy)decanoyl]-sn-glycero-3-phosphocholine (bis-SorbPC or BSPC) were generated by a redox polymerization method. The PPBs were supported by a silicon substrate. The PPBs were characterized and tested for uniformity and stability under physiological conditions. The PPBs were analyzed in vitro with murine derived cells that are pertinent to the host response. Cellular attachment and phenotypic changes in RAW 264.7 macrophages and NIH 3T3 fibroblasts were investigated on PPBs and compared to bare silicon controls. Fluorescent and SEM images were used to observe cellular attachment and changes in cellular behavior. The PPBs showed much lower cellular adhesion for both cell lines than bare silicon controls. Of the cells that attached to the PPBs, a very low percentage showed the same morphological expressions as seen on the controls. The hypothesis generated from this work is that defects in the PPBs mediated the cellular attachment and morphological changes that were observed. Finally, a layer-by-layer (LbL) deposition of a poly(acrylic acid) (PAA) and poly(N-vinylpyrrolidone) (PNVP) alternating bilayer was attempted as a proof of concept for future modification of this system.
150

Skattetilläggets förenlighet med Europakonventionen

Cederholm, Frida, Svensson, Rebecca January 2010 (has links)
Enligt dagens gällande svenska regelsystem kan en skattskyldig påförasskattetillägg och sedan även dömas för skattebrott utifrån samma oriktiga uppgift.Europakonventionen, som varit lag i Sverige sedan 1995 innehåller ettdubbelbestraffningsförbud enligt artikel 4, sjunde tilläggsprotokollet. Det är enligtartikeln förbjudet att lagföras för ett och samma brott två gånger. Frågan huruvidadet svenska systemet är konventionsenligt har under flera decennier prövats iEuropadomstolen. I ett avgörande från 2009, Zolotukhin mot Ryssland, somavgjordes i stor kammare uttryckte domstolen att den såg ett behov att förtydligahur bedömningen skulle ske. Trots att Europadomstolen genom Zolotukhindomenhar ändrat sin tidigare praxis, har Högsta Domstolen i två aktuella domarvalt att bortse från denna och menar istället att det svenska systemet ärkonventionsenligt då Europadomstolens praxis inte ansågs tillräckligt klar ochtydlig. Värt att notera är att Solna Tingsrätt två veckor efter HD meddelat sittlagakraftvunna beslut, gick emot detta och menade att det svenska systemet inte,enligt Europadomstolens nya praxis, var konventionsenligt. Detta tyder på atträttsläget i Sverige är ytterst osäkert. Vi har ur detta resonemang eftersträvat attbesvara problemformuleringen: Är det svenska systemet med påförande avskattetillägg samtidigt som den skattskyldige kan dömas för skattebrott för sammaoriktiga uppgift förenligt med Europakonventionens dubbelbestraffningsförbud?Vårt syfte har varit att undersöka hur de svenska reglerna ser ut idag samt hurEuropakonventionen ser på dubbla förfaranden, principen ne bis in idem. Ettdelsyfte har varit att undersöka om ny svensk lagstiftning behövs inom områdetsamt reflektera över hur en sådan ny lagstiftning kan se ut. I vår uppsats har vitillämpat rättsdogmatisk metod, då vi beaktat lagar, förarbeten, praxis och doktrininom området. Gällande slutsatserna anser författarna att rättsläget har förändratsgenom Europadomstolens plenumavgörande i Zolotukhin-målet, som anses varadet nu vägledande. Det faktum att HD bortsåg från denna nya praxis i sina beslutanses enligt författarna vara överraskande. Detta tyder, som tidigare nämnts, på enrådande oenighet i det svenska rättssystemet. Ny lagstiftning kommer inom ensnar framtid att krävas inom området, och då kan ett alternativ vara att gå i Norgesfotspår, där Skatteverket tvingas välja mellan att antingen påföra denskattskyldige skattetillägg, eller göra en anmälan till polisen för skattebrott. / According to Sweden’s current system, a tax surcharge may be imposed upon atax payer for providing false information. They may also be charged with taxevasion crime based on the same false information. The European Convention onHuman Rights (ECHR), which has been law in Sweden since 1995, contains aprohibition against being punished twice for the same offence under protocol 7:4.The question of whether the Swedish system violates this prohibition has beentested in the European Court over the years. In a judgment from 2009 -Zolotukhin against Russia - which was determined in Grand Chamber, the Courtexpressed the need to clarify how the assessment of the issue should take place.Although the European Court by the Zolotukhin case has changed its previouspractice, the Swedish Supreme Court (Högsta domstolen) in two recentjudgements has chosen to ignore this and their view is that the Swedish systemdoes not violate the Convention. Their meaning was that the European Court’spractice was not clear enough. The Solna District Court (Solna Tingsrätt), in itsturn announced a decision only two weeks later which ignored the recent SupremeCourt Judgement. The District Court considered that the system was incompatiblewith the ECHR after the new practices of the European Court. This suggests thatthe legal situation in Sweden is extremely uncertain. The problem statement ofthis thesis is as follows: Is the Swedish system of imposition of tax surchargeswhile the taxpayer can be sentenced for tax evasion crime based on the same falseinformation compatible with ECHR protocol 7:4? Our aim has been to examinehow the Swedish tax rules look like at the moment and how the EuropeanConvention look at duplication of procedures, the principle of ne bis in idem.Another intention has been to examine whether a new Swedish legislation isneeded and also reflecting on how this new legislation might look like. In ourpaper we have applied the legal dogmatic method where we have studied laws,legislative history, doctrine and practice in the field. The findings are that theauthors believe that the legal situation has changed through the European Courtjudgement in the plenary Zolotukhin case, which is now considered to beindicative. The fact that Supreme Court ignored this new practice in their recentdecisions was according to the authors quite surprising. This suggests, asmentioned earlier, on a current controversy in the Swedish judicial system. Newlegislation will shortly be needed in the field. One option then is to go inNorway's footsteps, where the Tax Agency is forced to choose either to charge thetaxpayer a tax surcharge, or file a police report on tax evasion crime.

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