Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

I dagsläget finns tydligt regelverk som anger hur byggnader skall uppföras, dock saknas hjälpmedel för att kraven skall anses tillgodosedda på stora och komplexa byggnader som finns inom industrin, skall dimensioneras för att tillfredsställande brandskydd ska uppnås. Detta resulterar i att analytisk dimensionering (dimensionering baserad på uträkningar till skillnad mot förenklad dimensionering vilken i princip följer de allmänna råden) som regel måste användas även vid mindre byggnationer. Syftet med examensarbetet är att påvisa eventuella oklarheter i det existerande regelverket (Boverkets byggregler, BBR) 1 för brandskydd av industribyggnader i Sverige, där reglerna för förenklad dimensionering inte är anpassade för byggnader med industriell verksamhet. Målet är att om möjligt komma fram till hur man skall resonera vid dimensionering av brandskyddet i dessa byggnader utifrån en diskussion om rådande lagstiftning och de skillnader som påvisats mellan Sveriges och andra länders regelverk. Arbetet består av en litteraturstudie av de regelverk som finns för brandskydd i Sverige, där de avsnitt som är problematiska för industribyggnader lyfts fram.

In today?s society there is an ongoing debate concerning gender distribution amongst the top executives and there is a clear distinction between the men and women in leading positions. The reason for this can be because men and women to a certain degree conduct leadership differently. It is said that men are more focused on task oriented leadership while women seem to focus on a relation oriented and more interactive leadership. A leader?s success could be due to his or her ability to set up and use a network.

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

Aim: The nuclear accident in Fukushima, Japan, raised global criticism against nuclear power. In Sweden, the criticism has not been very visible and the government now allows a renewal of the nuclear power plants. The purpose with the study is to have a closer look on how Swedes in position of power motivate their positive attitude to nuclear power and how they conduct themselves to each other and to their opponents. The rhetorical perspective will be in focus for the analysing.Method: Four different artifacts represented by Swedes in position of power having a positiveattitude to nuclear power were chosen. Three rhetorical theories (the rhetorical arena, stasis andethos, pathos and logos) were used with the research question in focus.Result & Conclusions: The analyses resulted in conclusions about the strategies used by the participants such as: the importance of contexts, meaning for example that the greenhouse effect legitimizes nuclear power as a source of energy with important benefits.

The purpose of this study is to examine how the editorial staff from the Swedish radio program Morgonpasset i P3 and the Norwegian radio program P3morgen uses Facebook and Twitter and how they can use social media as a tool in the production. The purpose is also to examine how active both of the editorial staff are on Facebook and Twitter and which kind of language they use on Facebook and Twitter. The radio programs both work under a lot of similar conditions and are both controlled by public service in both countries. To conduct the study qualitative interviews was performed with the web editor Christoffer Malm from Morgonpasset i P3 and the radio presenter Silje Nordnes from P3morgen in combination with a quantitative content analysis. The study was conducted over a limited period of the autumn of 2013.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

When it comes to the priority of a project proposal, a variety of factors is affecting theoutcome. In the municipal sector, factors of non- economic nature appears to be particularlyimportant when the organization is not intended to be profit-making.This study's research question is What problems can occur around an energy-efficiencyproject proposal in a municipal organization? The purpose of this study is to gainunderstanding of what possible problems an energy efficiency project proposal mayencounter, in the municipal implementation process as well as the problems of a changingownership can bring.To conduct this study, the method was qualitative in nature. We have cooperated withVarberg Energi AB and Varberg kommun, which has stood as respondents for the empiricalbasis of the study. In this study, we have conducted four personal interviews.In this study, we have found that there may be several problematic factors associated with anenergy-efficiency project proposal in a municipal organization.

Swedish: Det här kandidatarbetet undersöker om karaktärer med icke-normativ sexualitet finns representerade i digitala spel och hur dessa framställs. Arbetet har även fokus på de reaktioner samhället har visat i samband med att spel som behandlar ämnet icke-normativ sexualitet kommit ut på marknaden. Syftet är att uppmärksamma och ge insikt om icke-normativ sexualitet som ämne och hur diskussionen av detta kan leda till en utveckling inom spelmediet. Informationen som användes för att undersöka ämnet och dess reaktioner finns sammanställt under ett forskningsmomentet, vilket sedan utvecklas till flera noveller. Dessa noveller har sedan användes i en undersökning som genomfördes av 11 stycken deltagare. English: This bachelor thesis investigates if characters with non-normative sexuality are represented in digital games and how these are portrayed.

This bachelor thesis is about civilian marching bands in the province Värmland industrial communities, with a focus on Degerfors, Edsvalla, Gruvön, Nors, Slottsbron, and Vålberg bands. Degerfors, Gruvön, and Slottsbron bands are three corps that still operates concerts and performances. The other three unions are defunct.In Värmland, there were many mills that were operating well into the 1900s, roughly speaking there were about 25 mills in various industrial areas. These mills had operations in glass, iron, and paper, each user had a band at least a brass sextet and today there are only eight bands left in Värmland. Bofors in Karlskoga, Charlottenberg, Degerfors, Dejefors, Gruvöns in Grums, Hagfors, Skoghall, and Slottsbron bands.What is the reason that so many bands have disappeared? To answer the question I have investigated the importance of four factors have had for the unions: finance, recruitment collaboration with the music and arts, as well as cooperation with educational associations.The results show a marked reduction in civil bands, from about 25 corps to eight corps today.

This examination has been made in cooperation with Jernhusen which is an estate company owned by the government, with estates along the railways in Sweden. This assignment is to help Jernhusens business area Projektfastigheter with their experience feedback, which is to-day almost absent. Business area Projektfastigheter has the task of supporting Jernhusens three other business areas with skills and resources for the estate projects that Jernhusen runs. Jernhusen must become stronger with the collecting of experiences and as a business because of the liberalization of the railways, which leads to a more competitive market. A tool for this is successful experience feedback.The concept of experience feedback is to gain experience across a variety of cases, where individuals and/or groups can chose situations with relevant similarities and differences with current case.