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 aim of this essay was to study how the communities work with groups as a support to children with addictive parents, and to increase my understanding of the groups meaning as a support. My main questions have been: How are the child group sessions formed? What kind of experience does the group leaders have regarding their functions? The study is a qualitative investigation that has been turned to prefessionals in the subject area and  is based on 6 interviews and secondary sources. The material has been analyzed from a narrativ theory as well as a salutogent perspective. Research shows that children growing up in an addictive environment often have decreased psychological health and are overrepresented amongst those who developed a future addiction.

Brämhults Juice AB is one of Sweden?s leading producers of fresh fruit juices and drinks. The fruit drinks last 3 days once opened and when stored in a refrigerator kept at 7°C. Since factors that shorten the drinks? best before date are usually not noticed until the entire batch has expired, it would be advantageous to find a way to accelerate the drinks? natural deterioration, so that an unusal short best before date is noticed before more products are shipped off to the stores.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company. The choice of the qualitative data was considered relevant in relation to the chosen topic of the thesis. The empirical data was then compared to the theoretical framework of the thesis. Results: Strategies guide the company to achieve the overall goals, which are later on broken down into operational targets.

The purpose with this essay is to examine and create an understanding for what meaning graffiti and street art has for those who practice it. Furthermore, the practice of graffiti and street art is seen in relation to how urban space is produced. Five semi-structured interviews and one group interview has been made to answer the questions "What meaning does graffiti and street art has for those who practice it? Can it be seen as a way to construct identity?" "How do the artists relate to existing ideals about public space?" and "Does the artists see graffiti and street art as a resistance against the normative representation of the city, in that case, how?" The theoretical framework consists of Mitchell's ideas about public space, Tonkiss' definition of social order, Lefebvre's spatial triad, de Certeau's concept of strategy and tactics, the concept of appropriation and Castell's theory about collective identity. The results showed that the practice of graffiti and street art can be understood as a more complex practice than earlier research has shown.

This study examinates technology's traumatic impact on the male subject in The Atrocity Exhibition by J.G. Ballard. In my analysis I show how the protagonist uses a fetischistic strategy in order to make sense of the trauma that technology embeds. Paradoxically it proves to be the agent of his trauma, but also functions as his shield. The machine is thus in a position of the hinge, the point in a structural system that both enables and deconstruct the system.

The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.

In this thesis the author has through a discourse analysis examined how the concept of culture has been used in the discourse of integration during the late twentieth century in Sweden. The author argues that the integration of immigrating people has been the fundamental method in creating Swedish citizens within the immigrant communities. In this discourse the concept ?culture? has been a constant recurring way of explaining differences among the immigrants towards ?ethnic swedes? and Swedish way of life and establishing difficulties in performing integration outside of governmental policies. When looked upon in terms of discourse the integration process is the possibilities, intents and interests and the actual creation i.e.

This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..

Our main purpose has been to describe and compare two community's ways of organising and executing the social welfare sectors drug and alcohol abuse programs. We also wanted to explain the similarities and differences we found with the help of an organisations theoretical perspective. A second purpose has been to try to find out if the difference affects the clients possibility to receive equal care.To find out how the community's organise and execute their drug and alcohol programs, we interviewed two social workers in leading positions in Landskrona and Ängelholm. We have further more, to find out if the differences we found influencing the clients possibility to recieve equal care, completed an inquiry with fictional cases that all of the involved social workers, at each community, built an opinion upon.Our main result showed more simmularities than differences in our two community's ways of organasing and executing their drug and alcohol programs. We judged the clients possibility to adequate care to be equally sufficient no matter where he sought care, since our study showed that the social workers choice of approach did not differ significantly between the two communities, even though we found differences in their way to organise and execute the social welfare sectors drug and alcohol abuse programs..

More elderly, fewer hands: The way forward Sustaining the care workforce as a political challenge ? A case study of?elderly care in Kalmar Municipality This study examines how Human Capital Theory and New Public?Management are reflected in the governance of eldercare in Kalmar?municipality. Based on document analysis and interviews with politicians?and senior officials, the study shows that investments in staff competence?and well-being coexist with efficiency-oriented management practices.?Rather than being contradictory, these approaches are often combined in?everyday governance. The study concludes that the main challenge is not?funding, but capacity and that sustainable eldercare depends on aligning?national goals with local conditions and strong human capital.

The purpose with this work is to describe the language that is built around the chronic fatigue syndrome (CFS) in Sweden. Our questions are: What does the professional field look like; who writes, about what and for which kind of readers? How do they describe the expressions and the upcoming of CFS? For which reasons can CFS be considered as a medical diagnosis/illness? How can CFS be understood from a social perspective? Our theoretical starting point is a social constructive theory and also Karin Johannisson's theory about medicalization and Foucault?s theory about power. We have from a literature-exposition of Swedish articles from 1989 to 2006, done a social constructive discourse analysis with help from Laclau & Mouffe's discourse theory, and Fairclough's model of social practices. In our textual analysis we found three dominating discourses: A medical discourse, a social/cultural discourse and a general/popular discourse.

Om inget görs, beräknas icke smittsamma sjukdomar öka med 17% på global nivå de kommande 10 åren samtidigt som det finns ett ökat behov av ekonomisk konsolidering. Ett fåtal kommuner ägnar sig åt ett systematiskt folkhälsoarbete och det finns en osäkerhet kring hur ambitionerna rent praktiskt ska uppnås. Endast med hänsyn taget till strategisk planering och beaktande av komplexitet i hälsosystem och hälsointerventioner är det möjligt att hitta hållbara modeller för hälsofrämjande och förebyggande arbete. Sedan drygt 30 år används hälsokonsekvensbedömning (HKB) för systematiskt hälsofrämjande arbete. Ger verktyget tillräcklig information och bakgrund för planering och beslutsfattande på en strategisk nivå? ?Five-Level Framework? (fem-nivå modellen) är en modell för strategisk planering i komplexa system som kan ge svar på den frågan.

The EU-funded project European Cultural Heritage Online (ECHO) aims to integrateresources from various domains within the field of cultural heritage, and make them availableon the Internet. To accomplish this integration it is necessary to describe the various resourcesin a way that will achieve cross-domain interoperability. This description of digital resourcesis commonly referred to as metadata. The most well known and used metadata standard is theDublin Core Metadata Element Set, a general standard developed for the purpose ofdescribing all types of digital resources. Since the mid-1990's a large number of specializedstandards have emerged in different communities, for example IMDI, designed for detaileddescription of language resources.This thesis aims to examine the possibility of combining a general and a specialized metadatastandard to achieve cross-domain interoperability and at the same time provide a sufficientlydetailed description of language resources for researchers within the field of linguistics.

Due to traditional beliefs about biological differences between the sexes, the sex ratio is abnormally uneven in northern parts of India. There is a combination of old methods like female infanticide and new technologies, which make selective abortion possible. The strong practices of dowry transform daughters to economical burdens to their parents. They face mortal danger before, at and after birth. With rapid economical progress and advanced technology, India is a country in progress.