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.

In this thesis I try to examine the consumtion among people that are retired and therefore can be considered as being in the third age. This studie is carried out in Norrköping, with interviews of people living in or close to Norrköping. I have used theories about the third age, consumtion and the space of the city. I have examined the importance of the city space as a meeting place and where the elderly buy the things they need for there everyday life. I also try to examine if the things they buy has an importance that goes beyond the immediate use, such as communicating a persons status to others.

This paper concerning the regional architectural term known as the Tjust Empire style analyses manor houses built in the Tjust area by the east coast of Småland in the period 1810-1860. The term Tjust Empire style was invented in 1937 by PhD. Manne Hofrén in his dissertation on architecture in Kalmar län in the period 1650-1850. The aim of the paper is firstly to determine whether there is a distinct difference between the regional Tjust Empire style in architecture and the common Swedish empire style or as its Swedish equivalent is known; the Karl Johan style. Secondly, the paper strives to analyse why and how the Empire style became so popular in the area during this period, focusing on architecture as a means to express social identity and status.

The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.

Young people may be socially and psychologically strained due to unemployment. In the long run, it could result in learned helplessness, which is, according to Seligman (1993), a psychological condition with similar symptoms to the ones that occur during depression. The condition develops when an individual experiences negative events and, after various unsuccessful attempts to escape or conquer them, the individual finally believes that there is no relation between behavior and consequences. The result is often that the person gives in, or stops, making an effort when new difficult situations occur. Kalix UniverCity runs the project called KUBIK in the communities of Kalix and Överkalix.

The freshwater pearl mussel (Margaritifera margaritifera) is a large freshwater mussel. Because of its sensitivity to human impact, such as eutrophication, acidification and alterations of hydromorphology, the species is considered as a robust indicator of stream water quality and biodiversity. Moreover, due to the species complex life cycle, including a larval stage on the gills of salmon and trout, and sensitivity of early life stages, regeneration is often used as an indicator. The freshwater pearl mussel is also used in the expert judgement of status classification of benthic invertebrates according to the European Water Framework Directive. The purpose of this study was to gain a deeper understanding of the freshwater pearl mussel as an indicator for Swedish streams. It was made with two types of association analyses.

The purpose of this essay was to develop a conservation program for the outdoor environment at the Zorn House (Zorngården) in Mora, Dalarna, situated in the upper central part of Sweden. In the conservation program the Zorn House garden?s origins and development process has been studied by historical studies of various kinds. As a result a status report also has been made and a description of the garden's values. This has resulted in an objective discussion that provides guidelines for how the garden can be developed in the future.

SammanfattningDet är svårt för företag att konkurrera i dagens föränderliga värld där globalisering och ny teknologi driver på vikten av att vara konkurrenskraftig. Företagsledare har insett vikten av att ha en väl fungerande supply chain, där inköpare har visat sig spela en väldigt stor roll. Det är en av orsakerna till att inköpsfunktionen gått från att vara en ren administrativ funktion, till att vara mer strategisk. De behöver hantera en mängd olika processer och ta många viktiga beslut, som har betydelse för hela organisationen. Om skickligheten hos inköparna har betydelse för hur processerna och besluten hanteras, kan det i sin tur påverka hela organisationen.

Respiratory disease with airway inflammation as main characteristic is common in the horse. It is a syndrome that is not yet fully understood. The etiology, pathogenesis and classification into different disease states are subjects for discussion and under continuous revision. Despite a number of modern techniques, the diagnostic procedure is challenging. There is no test considered to be gold standard when diagnosing these diseases.

The purpose of this study is to investigate the forest managers view of the edu-cation at the School for Forest management at SLU and the first years of em-ployment. Surveys were sent to batches 05/08, 06/09 and 07/10 a total of 136 question-naires were sent out. 80 people answered the survey, this gives a response rate of 59 percent The former students rated according to a 9-grade scale how satisfied they were with the different courses they had attended during their years as students at the school. The courses in mathematics and statistics got the highest marks with an average of 7.3, while the entry-level course in law only got an average of 4.6. A major part of the former students had in the questionnaire enquired a leader-ship course and a business course with focus on negotiation techniques during their education. There is a wide variety of employment opportunities for the graduated students. Timber buyers and forest managers or planners are just a few positions that for-mer students now possess. The study shows that there is a big difference in the first introduction to a new work place depending on where the student got hired.

Denna uppsats belyser samverkan mellan myndigheterna Försäkringskassan och Arbetsförmedlingens gällande deras gemensamma arbetssätt, gemensam kartläggning. Vårt syfte har varit att studera handläggares upplevelser och erfarenheter kring samverkan gällande arbetssättet gemensam kartläggning och belysa detta. Uppsatsens frågeställningar lyder följande: Hur ser samverkan gällande gemensam kartläggning ut mellan myndigheterna i praktiken? Vad upplevs som problematiskt vid denna samverkan? Vad främjar en bra samverkan? För att få svar på dessa frågor har vi genomfört en kvalitativ studie. Metoden vi använt oss av till datainsamlingen har varit i form av intervjuer.

The aim of this study was to investigate if a mechanical recruitment process could be a useful tool for employers to avoid discrimination. National and international law protect jobseekers from discrimination during the recruiting process. Despite this individuals frequently report that they are treated unfairly when they apply for a job. In line with this research shows that some individuals do not have the same opportunities in the labour market as the rest of the population. This study focus on discrimination based on ethnicity, age, gender or disability.Today most of the hiring decisions are based on employers professional judgement.

This work has been done to develop a plan for a future dairy barn at theGästgivaregården and to show the space needed for cows and replacement heifers. Itwould also show the storage that will be needed. The design was largely based on resultsfrom studies on six different farms, but also the facts that are taken from research papersand articles in order to compare theory with practice. Because some farms only whereinterviewed by phone I have used a query form to obtain comparable resultes.The aim is to build a new barn with Automatic milking. I've drawn a milking stable for120 milking cow and replacement heifers with the capability to house up to 140 milkingcows if the farm would expand in the future.Calculations of feed amounts and space requirements have been made to see how manyhectares are needed to supply the cows and replacement heifers with feed and to knowabout what size of storage space is required.The investigations made in this writing are to answer questions about the AMS-unit`sposition and how to best maintain a good health status in the herd.

From a time where employees often remained at one company until retirement, globalization and changed employment patterns have created a more mobile labor market in the last years. In an effort to expand the connection between organization and employee a rising interest in corporate alumni networks has emerged. Previous research has shown that conditions for such networks are formed through employees social identification, perceived organizational support and organizational citizenship and can be shaped by company's HR practices.This paper aims to examine two case companies' perceived benefits through alumni relations as well as their HR prac-tices, in order to increase understanding surrounding the relationship between the two areas. Further the study intends to draw conclusions about the role of corporate alumni networks in the creation of the received benefits.The study indicates that HR practices, through the creation of an organizational citizenship behavior, can influence the conditions for beneficial alumni relations. Results show that some expected benefits of alumni relations can be re-ceived through strong citizenship.

Nattarbete medför risk för utveckling av hjärt- och kärlsjukdom, mag-tarmsjukdom och sömnsvårigheter. Det finns en ökad risk för olycksfall under arbete nattetid och det kan medföra psykosociala konsekvenser. Enligt Arbetsmiljöverkets författningssamling skall periodisk läkarundersökning erbjudas innan nattarbete påbörjas och sedan med sex års mellanrum med följande undantag, med tre års mellanrum när arbetstagaren fyllt 50 årUnder år 2004 kontrollerades 68 personer, som arbetade natt i Hallands landsting, på Landstingshälsan i Varberg. Syftet med att sammanställa undersökningsresultaten var att få en uppfattning av hälsotillståndet i gruppen samt undersöka om det fanns samband mellan för högt BMI och hypertoni respektive hypercholesterolemi, om rökare hade fler kroppsliga symptom/besvär än icke-rökare samt om sömnproblem ökade med åldern.Undersökningen genomfördes enligt gällande rutiner med blodprovstagning, frågeformulär samt undersökning av företagsläkare och företagssköterska.Gruppen bestod av 61 kvinnor och sju män med varierande utbildning och med olika arbetsplatser. 65 personer hade vårdarbete, tre personer arbetade inte med vård.Gruppens medelålder var 45,5 år.