Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

 Bakgrund: Personer som har ett riskbruk av alkohol har en måttligt förhöjd risk för sjukdom, sänkt livskvalitet och förtida död. Vid riskbruk ökar risken för att utveckla alkoholmissbruk. Alcohol Use Disorders Identification Test [AUDIT] är ett frågeformulär för att screena överdrivet alkoholdrickande. Socialstyrelsen rekommenderar rådgivning vid skadlig alkoholkonsumtion, t.ex. kort rådgivning.Syfte: Syftet med studien var att beskriva betydelsen av sjuksköterskans alkoholspecifika screening och rådgivning till vuxna personer som har ett riskbruk eller missbruk av alkohol.Metod: Studien var en systematisk litteraturstudie.

The latest thing in the area of environmental building today is energy-plus-house. The idea behind the energy-plus-house is to create a house that produces more energy than it consumes. To accomplish this, the house uses renewable energy, in this particular case solar energy. With the help from a proper construction and thoughtfully projected installations you can achieve a surplus of energy. The surplus energy can then be sold to the surrounding buildings and thereby conduce to a financial profit for the household.

Author: Johanna Jarl and Marie WestphalTitle: Co-operation and Collaboration The Social services and Child- and adolescence psychiatry joined action [Translated title]Supervisor: Mikael SandgrenExaminer: Torbjörn HjortChildren and adolescences that have both psychological and social problems is an increasing number of the society. It used to be a demand that Social workers and personnel at Child and adolescence psychiatry had interdisciplinary collaboration, today it is more then a demand it is a requirement. The aim of this study was to understand how the personnel at the Social services and Child and adolescence psychiatry look at the cooperation between the two organizations in Sweden.To be able to accomplish this study we have interviewed four persons employed at the Social services and three persons employed at Child- and adolescencepsychiatry all of them were interviewed individually. To be able to analyze our material from the interviews we have used new institutional organization theory and Goffmans dramaturgic perspective at teams. The interviews showed that there is collaboration between the organizations on all levels, but that the organizations have different priorities.

Bakgrund: Internet har sedan dess introduktion utnyttjats för dess massiva potential som marknadsföringsverktyg. Utvecklingen har gått mot sofistikerade interaktiva marknadsfö­ringssystem vars främsta mål är att styra trafik på internet. Trafikstyrningsbranschen på in­ternet omsatte ca 6,5 miljarder dollar år 2006 globalt och förväntas växa kraftigt. Denna studie ämnar undersöka problematik som har identifierats i aktuella rättsfall vid intäktsre­dovisning från trafikstyrningssystem. Risk kan föreligga främst genom manipulation av in­formation och transaktioner.

The aim of this study is to examine how social workers and pree-school teachers resonate about their experiences of cooperation with each other, in relation to maltreated children and the duty to report. Several studies show that there is a difference between how many children that is suspected of maltreatment and how many that are reported to social service. In Sweden, pre-school staff are obliged to notify the suspicion of child abuse according to 14: 1 SoL, but previous research indicates that the obligation to declare is not used to the extent that it should. One reason for the low notification rate is  the interaction between preschool and the social services shortcomings.Therefore, we believe it is relevant to examine how the cooperation really looks like between the organizations, when the child is being abused or at risk of suffering. The results of the study are based on qualitative semi-structured interviews with four preschool teachers and four administrators.

The governance and control of healthcare organizations has traditionally been run byprofessions inside the organization (Fölster et al., 2003). During the last decades Swedishhealthcare has undergone an institutional transformation where the governance has changedfrom professional governance to a more market like one (Sahlin-Andersson, 2006). Governingof healthcare can however be problematic as professional work is characterized by a highlevel of autonomy and tacit knowledge (cf. Tsoukas, 1997, Freidson, 2001). An expression ofthe new kind of governance is the annually published report ?Öppna jämförelser av hälso- ochsjukvårdens kvalitet och effektivitet?.

Abstract This report is our bachelor thesis. Our work has taken place at a galvanising company in Sölvesborg. The company faced major changes, of which one was a computerisation process. The new system could involve changes in work practice and in specific tasks, affecting the workers. If the coming system was to support work, from the production personnel?s perspective, we felt a legitimate participation in the development and design of the future work practice, was a requirement that was not met. During our ethnographical studies we noted that conflicts arose between production and administrative -personnel.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.

Husqvarna is a world leading producer of chainsaws with a well-established brand name. Husqvarna now has an interest in investigating the possibiltiy to expand their production of chains and guide bars to include cutting equipment for timber-harvesters.This project is a technical study which aims to answer questions about cutting equipment for timber-harvesters that have been decided in cooperation with Husqvarna. The questions have mainly been focused on forces, cutting speeds, service and maintenance -as well as general questions regarding the size of the Swedish market.Two methods have been applied to answer the questions. Interviews with retailers of harvesters, producers of harvester heads and harvester drivers.The main findings in this project show that there is a relatively small selection of harvester chains on the Swedish market. In contrast to the selection of harvester chains the selection of guide bars is quite large.

Chemical substances are spread diffusely and uncontrollably as a result of the increased consumption of goods. REVAQ is a certification system that works to reduce the flow of hazardous substances to Swedish treatment plants and to create a sustainable nutrient recycling. According to REVAQ, the yearly accumulating rate of metals should not exceed 0.2% in soil per year. Silver and bismuth are two metals that do not fulfill this requirement. The silver concentration in sludge decreased during the last decade, however the last few years, it has leveled off.