Den 1 januari 2001 trädde en ny bokföringslag i kraft som innebar att ÅRL även började omfatta ideella föreningar. Innan dess fanns ingen lagstiftning i Sverige för att reglera redovisningen i ideella föreningar som Association utifrån, vilket innebar att det fanns stor variation av vad som ansågs väsentligt att ta upp i årsredovisningen. En form av ideella föreningar som har fått mycket uppmärksamhet de senaste åren är insamlingsorganisationer. Undersökningar har visat att var fjärde person i Sverige uppgett att de har lågt eller inget förtroende för att de insamlade medlen används på rätt sätt.ÅRL är en lag anpassad för bolag med vinstsyfte. Eftersom insamlingsorganisationer inte har ett sådant syfte blir inte lagen helt kompatibel.

The fragmentation and reduction of deciduous forests in Sweden is threatening many species. Particularity worrying is the loss of broad-leaf trees, since a diversity of species is often associated to them. Today many deciduous trees are situated along the border between forested and open areas, and these small fragments can be important for biodiversity.The aim of this study is to analyze if wildlife management can affect the variation of deciduous trees and bushes in the landscape. In brochures and literature Svenska Jägareförbundet (the Swedish Association for Hunting and Wildlife Management) recommend hunters and landowners to promote deciduous trees ? often broad-leaf trees ? as wildlife management measures, while the Swedish forestry laws can be sensed as unclear regarding the treatment of these trees.Five properties in Södermanland, Sweden, were chosen as study areas and inventoried in respect of trees and bushes in September 2013.

Modern sawmills are using the raw-material and the production-capacity more efficiently today, due to rising raw-material prices and higher production costs. Log sweepness has a negative effect on the sawn yield, for sawmills with straight-sawing. It is desirable that these logs could be sorted based on more criteria, if it increases value-yield and consequently the utilization of raw-material. Bow-heights over 1 cm have a negative effect on sawn yield, since the surface of the mantle cuts down in the sawn pattern. Some of these small bow-heights reduce the logs yield of value which affects the production planning negatively. Nearly half of all the Swedish logs have a bow-height over 1 cm.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

The purposes of this study were to estimate genetic and phenotypic parameters for conformation traits in Swedish Ardenner, a heavy draught horse, and to investigate the inbreeding status of the population. Additionally, a breeding scheme proposal was created, based on the results achieved in the study. The data studied were obtained from the Swedish Horse Board and from the Swedish Ardenner Association. The data included 1632 three-year-old horses, mainly mares, and 356 stallions, judged between 1986 and 2005 at conformation shows. The traits studied were type, head-neck-body, legs, walk and trot at hand, total score and height at withers.

The purpose of this study is to analyze how the parties (USA, Great Britain, UN and the European Union) legitimize their intervention in Bosnia-Herzegovina as seen from without the conceptions of sovereignty and intervention. USA and the UN have legitimized their intervention on security reasons. The American president, George W. Bush, claimed that democracies never engage in war with each other and that democracies were prosperous just because they were democracies. According to the president, that is why it is important to democratise the whole Balkan region to protect the international community from terrorism which grows in unstable and undemocratic states.

Syftet med denna uppsats var att ta reda på om gränsturistbyråernas särskilda ställning som inkörsport till Sverige kan förstärkas. Vi ville även studera vilka förutsättningar det finns att utveckla lokala gränsturistbyråer till att bli mer regionala och nationella turismportaler. Gränsstationernas funktion som inkörsport till landet ställer särskilda krav på att de kan ge en mer utförlig information om hela Sverige. Vi har valt att avgränsa oss till Årjängs, Strömstads, Karlstads, Eurotax i Töcksfors och Morokuliens turistbyråer. Turistresan startar med att det uppstår ett behov av att resa till en destination någonstans.

Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies and the transfer of profits from municipal housing enterprises and electric power companies. What are upsetting these journalists then? Both Hyresgästföreningen (The Swedish tenants? Association) and Boverket (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities.

Hjärtsvikt är ett tillstånd då hjärtfunktionen försämrats och cirkulationen inte förser kroppens alla organ med tillräckligt stort blodflöde. Vid hjärtsviktsbehandling är loopdiuretika viktigt för att behandla ödem då det verkar vätskedrivande. Torasemid är ett loopdiuretika som har visats vara effektivt och bra tolererat. I flera studier har effekterna jämförts mellan torasemid och furosemid varvid många betydelsefulla och förmånliga effekter har observerats för torasemid. Syftet med litteraturstudien var att ta reda på om torasemid kan vara ett bättre alternativ till furosemid vid hjärtsviktsbehandling, om torasemid bör kombineras med spironolakton, om furosemid borde sluta användas och varför torasemid inte används i större utsträckning vid hjärtsviktsbehandling. Slutsatsen av litteraturstudien är att torasemid borde användas istället för furosemid vid behandling av hjärtsvikt, vilket grundas på de fördelar som har redovisats i genomförda studier.

There are plenty of exciting changes being developed in Tre Högar´s Park, which is located in the district of Linero, eastern Lund. A project group representing Linero If, Lugi Tennis and Linero/Östra Torn Health centre, has been created and is responsible for managing a development project of the Park. Their main focus is to create sports, exercise, health-promotion, health-care, recreation and rehabilitation facilities. They view the park area as having great potential and will transform it into a purpose built park for Health and Exercise. There are various authorities involved with and engaged in the scheme; aside from the project group, the municipality of Lund, The sport Association of the handicapped and local schools are being consulted.

The ability of dairy cows to survive and the economic importance of this have been in-creasing in dairy cattle breeding lately. Increased longevity contribute to an increased pro-portion of cows that produce milk in more productive lactations and reduces the replace-ment costs together with a good health and fertility. Unfortunately it is often argued that longevity has been decreasing due to a strong selection for production traits in dairy cattle.The aims of this study were to find correlations between different longevity evaluations and between different estimates on longevity and other traits in the Nordic Total Merit (NTM) breeding value. The aim was also to compare different traits for cows of two differ-ent longevity groups.The data were Predicted Breeding Values (PBV) from Nordic HOL and SR bulls and records from Holstein (HOL) and Swedish Red (SR) cows estimated by the Swedish Dairy Association.The three Swedish longevity indexes were very highly correlated (>0.89) and the corre-lations between the Swedish official longevity index and the five Nordic Cattle Genetic Evaluation (NAV) longevity indexes varied between 0.73-0.83.In the sire evaluation part, the traits most negatively correlated with longevity for HOL were dairyness, protein and fat index. In SR, milk, protein, and fat index only had slightly positive correlations with longevity.

The inequality and separation of sexes seen in organizations may lead to inefficient use of human resources. Therefor, a more equal organization could lead to higher productivity and efficiency. Inequality within organizations is a problem also for the society as a whole since who is chosen for a position is not depended upon merits, leading to inefficiency. To not reflect upon traditional division of labor and decision-making could also lead to an undemocratic and unjust society. The aim of this thesis is to explore women and men?s engagement a family business in an agricultural setting. Gender theorists argue that gender arises from the social situation in society.

Celebrities used in advertising has recently been something that consumers have come in contact with on a daily basis. Corporations use celebrities and their attributes as positive reinforcement and Association towards the company or their marketed product.Through increased usage of media, the consumers to this advertising technique have been given an opportunity towards better insight into celebrities? daily life. People are not only receivers of advertising, they are also media producers for the medias agenda. This makes everyone significant in the distribution of advertising.

Underjordens landskap är något som intresserar och fascinerar många människor. Grottor lockar till sig turister och utforskare över hela världen. Den har en förmåga att generera flera olika Associationer till oss just för sitt starka symbolvärde. Grottan är intressant att dokumentera i flera olika vetenskapsgrenar och kan därför ses som en tvärvetenskaplig företeelse. Upplevelsen av grottan påverkas av vad den symboliserar och vilket vetenskap-ligt intresse vi har med vårt besök.

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer Associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.