Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial.

The activity of interest groups in the political process of the European Union has given rise to a broad debate concerning the effect on European democracy these groups have. As relatively powerful political actors, the question of these groups? views on the EU and how the union should be is an important one. The status of these groups owns democratic representation also affects the democratic status of the EU. Being based on a number of theories, this study adopts an ideology analysis for the purpose of testing these theories on two cases ? the Swedish environmental organizations World Wide Fund for Nature and The Swedish Society for Nature Conservation.

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

Ideonella dechloratans är en av flera isolerade bakteriestammar med förmågan att använda klorat i sin metabolism i anaerob miljö. Detta kan utnyttjas inom exempelvis pappersindustrin där klorat är en miljöfarlig restprodukt efter klordioxidblekning.   Klorat och perklorat har visat sig ha negativa effekter hos både människor, djur och växter vilket ger ett stort behov av mer forskning på förbättrade reningsmetoder. Kan genregleringen av enzymerna som sköter nedbrytningen av klorat, kloratreduktas och kloritdismutas, förbättras genom att exempelvis fungera även i aerob miljö så skulle reningen förbättras samt kostnader dras ner.   Genom att införa promotorregionerna för kloratreduktas och kloritdismutas i en broad-host-range reporterplasmid, pQlacZ-1, så kan dessa testas i flera olika förhållanden och i olika typer av gramnegativa bakterier.   Genom dubbelklyvning av pQlacZ-1 med BamHI och EcoRI så har PCR produkter av Clrp och Cldp från Ideonella dechloratans kunnat ligeras in för att sedan transformeras in i E. coli, XL-1 Blue.    Gelextraktion har visat sig vara den effektivaste reningsmetoden inför ligering men utförligare screening behöver göras på transformanterna för att säkerställa metodens effektivitet..

This study aims to investigate how participants in a companys traineeprogram describe that the programmes educational tasks has prepared them for their future work. The study also examines how participants perceive that they have developed skills that are specifik to their profession and how they became part of a community. The following questions were formed to make it possible to investigate the purpose further; ?Do the participants feel that the interaction within the trainee group has promoted their learning??, ?How does the participants describe the training elements in relation to their development of competencies that they use in their professional role?? and ?How does the traineeprogram contribute to the participants becoming part of a community??. This was examined by taking part of what previous research has highlighted as important for learning and socialization in relation to traineeprograms.

The purpose of this paper is to explore branch librarians? ideals for mediating fiction and their view on the literature that are distributed by the Swedish Arts council. The study is based on the following questions: How do branch librarians reflect about mediating fiction? How do they express their view and their work with literature that are distributed by the Swedish Arts council? And which ideals of mediating can be distinguished from these expressions? To answer these questions a qualitative examination based on interviews with four branch librarians where used. The empiric material where then analysed by Jofrid Karner Smidt?s theory about different ideals for mediating fiction.

While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).

On the 8th of May 2007 a local power-sharing goverment consisting of Sinn Fein and the Democratic Unionist Party (DUP) was formed in Northern Ireland. The aim of this dissertation is to explore why the DUP, who in the past have opposed all forms of power-sharing decided to form a goverment and take active part in a power-sharing agreement. The study is based on a consociational theoretical framework developed by Arend Lijphart and further developed in a Northern Irish context by John McGarry and Brendan O'Leary. Using this theory the study seeks to understand the broad conditions surrounding the DUP's power-sharing. After a description of consociational theory and the road leading up to the Belfast Agreement,three possible explanations for power-sharing, based onconsociational theory are discussed.

AbstractThe research in the interdisciplinary field of natural-human-health-design has in recent decades gainedmomentum and led to new or new-old ways of thinking and acting in terms of planning and design of outdoorenvironments with the aim of health promotion. Concrete concept models and design guides have begun toemerge as a result of this research.The purpose of this work is to use these guides to develop a design proposal for a supposed health garden,with Wij Trädgårdar in Ockelbo as a base. This has been done in the form of a process description. The targetgroup for the design proposal is long-term unemployed and people who have come to Sweden as refugees.Since the specific design recommendations could not be found for the selected target group, the main materialwas general guidelines for health gardens in combination with guidelines for health gardens directed to targetgroups with stress-related problems, which is a broad target group for which there are relatively much currentresearch.The result is a process description of the progression towards a sketch on a health garden, designed for aspecific spot on Wij Trädgårdar, but available for use in other locations, provided adjustments is made to thespecific location. The sketch is supplemented with plant suggestions to different parts of the garden.

This study aims to find more knowledge about preschool teachers? point of view on the situation of children living in economic hardship and how it affects them at the preschool. With economic hardship becoming more frequent and common amongst families with young children we find the subject important and in need of more attention. Studies have proven the negative effects of poverty on children?s development and health and since the preschool is a big part of children?s everyday life the study aims to see what perspectives practitioners have on the issue and how they plan activities and learning situations based on the needs of these children.

The purpose of this thesis was to create a visual identity to the café Trädgårdscafét. This was to increase the awareness of the cafe among the population of Borlänge. To make the company's visual identity visible, we also organized a guerrilla marketing. The outcome of the guerrilla marketing were then measured by calculating the number of guests during a certain period of time and also through a survey conducted in Borlänge.Graphic material, such as a graphic identity, business cards, feel good-cards, store signs, standing information folders to place on the tables and pavement board was created. Flyers and posters were also created for the guerrilla marketing.

The aim of this investigation is to explain present and historical differences in the Swedish and Danish unemployment rates between 1976 and 2005 with a broad framework, making use of neoclassical and post-keynesian economic theory. The influence of the rate of investment to GDP, and various institutional factors are assessed in quantitative analysis. It is suggested that the crude answer of the question asked in the title, ?What is it that Denmark does that Sweden does not??, is that Denmark invests. This investigation suggests accordingly that the main reason of the relative labour market success during the 90?s in Denmark was a rising, and rapidly recovering, rate of investment to GDP, and perhaps not primarily its flexible labour market institutions.

This study is about state officials who handle applications for sickness benefits and about municipal officials who handle applications for financial assistance. The purpose of this study is to explore the differences between the two professional roles regarding their conception about their exercise of authority, in terms of flexibility, individual adjustment, empathy and legal security.The study has a qualitative approach and is based on structured interviews with two state officials and two municipal officials. The questions that this study aims to answer are:- Is there a difference between state officials and municipal officials regarding their experience and use of flexibility? - Is there a difference between state officials and municipal officials regarding their perceptions of legal security, individual adjustment and empathy in their exercise of authority? - What kind of bureaucracy can you find in the two organizations?The results show that the state officials in this study have very limited flexibility due to legislation which makes their exercise of authority neither empathic nor individual. The municipal officials in this study state in their turn that the law entails broad flexibility and the opportunity for them to be empathic and to make individual decisions.

AbstractThis essay concerns young women´s point of view and discussions about rape and rape victims. The purpose was to examine young women´s view on rape and rape victims. By young women we mean 17 to 18 year-old-high school-students.Our main questions were how young women define rape, if there are any circumstances were they blame the victim and/or consider her less trustworthy and how they explain rape.This study is based on one qualitatively oriented group interview, with six young women, and four individual interviews, as compliment to the group interview. We have used our interviews and earlier research to answer our questions. The analysis is based on a feministic point of view and Nils Christies article on "ideal victims".The result that appeared was that the young women´s broad definition of rape narrows down through the different circumstances concerning the alcohol consumption, the woman´s way of living and what clothes she was wearing, the acquaintance-level between the victim and perpetrator and how the woman says "no" to sex.

Following essay discusses the possibilities of using a gender perspective when studying local governance within a Swedish context. Governance is an international concept used to describe a more lose, informal and network based way of doing politics The main purpose for conducting this essay is that traditional theoretical frameworks used in the study of local politics are not enough to fully conceptualize the complexity of our changing political environment.After a broad summing up of what had been done in the recent decades within Swedish political science on the topic of local politics and gender I came to the conclusion that so far nothing had been written on governance. The next step was therefore to conduct a pilot study to cover the subject matter of governance and gender. The study was based upon interviews with five female politicians in Malmoe city.Results showed that governance, in terms of informal networks did exist, and had influence over the local politics. Some of the networks were male dominated.