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.

This study has examined if importation of waste for energy recovery can reduce the climate impacts of Waste Management Systems. Using Systems Analysis this study will try to examine the complex waste systems in a systematical and strictly logical way to see how these systems interact and affect each other. Specifically examining the climate impact of waste management systems in England. The traditional way of handling waste in England is through Landfills. Land filling leads to emissions of the greenhouse gas Methane. The EU has put in place a landfill directive that is supposed to lead the member states away from land filling as a method of waste management. Today in Sweden there is a competition for the waste available for incineration. The worsening economical situation together with less product packaging and an increase in source separation leads to a lack of waste available for incineration.

The supermarkets are taking more and more market shares for potted plants the last years, and a greater part is bought without prior planning. Signals from several European countries, for example Denmark and UK, indicate that potted plants with added value have become more and more popular and the added value is based on present trends. The meaning of added value in this thesis is fancy pots, packaging, pins or arrangements. Potted plants with added value sold in supermarkets offer the consumer the advantage of getting a ?ready product? quick and easy.

In large organizations one can often find middle managers at several different levels within a company. Middle managers regularly experience their positions as complicated as they have both superiors as well as subordinates? to please. We have chosen to refer to this problem as ?the middle-management dilemma?.

Syftet med denna studie är att utifrån ett föräldraperspektiv undersöka behov av och önskemål om stödsom föräldrar med diagnos inom autismspektrum beskriver i sin föräldraroll. Ett annat syfte är att bidra med ökad kunskaptill en diskussion kring utformandet av stödinsatser för dessa familjer. Studien är kvalitativ med intervjuer som gjorts ihalvstrukturerad form. Åtta föräldrar har intervjuats. Föräldrarna beskriver att deras svårigheter gör det svårt för dem isamspelet med barn och partner.

Many research reports mention the fact that a huge number of all system development projects never reach a successful ending; with other words never fulfil formulated goals. By identifying and forming success factors (and in some aspect risk factors) that the project manager in practice can use, this study may be seen as a step in the direction towards minimising the high number of failed system development projects. The purpose of this research report is to investigate how a system development project, where the development process is based on a specific development or process model (in this case the Waterfall model), can and should be driven. I aim to clarify what is demanded of a project leader for the specific development process and give an account for which eventual leadership qualities that can be well suited for given situation in relation to the need for technical competence. Among other things the project manager should inspire confidence, drive, be a decision maker, engage and own some form of basic knowledge in the field of system development.

Detta examensarbete utreder en ny typ av spjällhus som optimerats för dragracing. Spjällhuset styr luftflödet till förbränningsmotorn och regleras av gashandtaget. Konceptet är utvecklat av Emtes Ingenjörsbyrå och i examensarbetet ingår att konstruera ett spjällhus med det nya konceptet för motorcykelmodellen Suzuki Hayabusa. Det standardmonterade spjällhuset är anpassat för gatubruk och ett brett effektregister. För dragracing är den maximala effekten avgörande och det standard monterade spjällhuset är en flaskhals vid WOT (Wide Open Throttle).För konceptet saknas dock fullständiga lösningar för diverse funktioner.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

Evaluations of open Ditch status and function, with an assessment of suitability of a conversion to a two stage ditch as a low maintenance alternative. To illustrate Swedish drainage problems this work focused on two agricultural drainage associations assessed in detail with a new method called MADRAS (Minnesota Agricultural Ditch Reach Assessment for Stability). With the assessment of the MADRAS method estimates were made to conclude the ditches operating problems. This was made through measurements of sediment depths, mass bank failures etc. in order to quantify ditch problems and propose practical actions for improved ditch stability and water quality. The MADRAS surveys were conducted in two main ditches that drains 2900 hectares of land on the northern shores of Mälaren. In the study measurements of the ditch cross-sections were also conducted to compare actual profiles with the original map profiles. The evaluation showed that parts of the studied ditch sections were operatively poor; main reason was mass bank failure, undercut channel banks, sediment aggregations and narrowed ditches. The profile survey shows that a majority of the profiles 80 % has sediment accumulations there remains only 64 % of the original profile from the map.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

Uppsatsen undersöker två svenska socknar kring nödåret 1867. Syftet är att se de direkta och varierande konsekvenserna av en missväxt.Socknarna är Vilhelmina i Norrland och Döderhult i Småland och den avgränsade tidsperioden är 1865-1870. Undersökningen har gjorts utifrån församlingarnas kyrkoarkiv samt Statistiska Centralbyråns (SCB) befolkningsstatistik. Forskningsläget visar på varierande konsekvenser av nödåren 1867-1869 och ett tydligt samband med en ökad emigration till Nordamerika, men det finns ingen liknande jämförelse på mikronivå som detta arbete kan visa.I uppsatsen finns en översikt över Sverige på 1860-talet, missväxtåren samt en beskrivning över Vilhelmina och Döderhult. Stapeldiagram presenterar de två socknarnas födda, döda, utflyttade, emigrerade samt totala befolkningsmängd.

In this study, emphasis was situated around pupils? expectations regarding body shape and physical proficiency among teachers within the subject of physical education. Additionally, possible outcomes of failure to uphold such demands were put in relation to aspects of legitimacy. To enable such study a qualitative study including semi-structured interviews was conducted and carried through, involving six pupils in the third grade of upper secondary education. The pupils were mainly selected through a convenience sample with.

Lately information- and communication technology (ICT) has been seen as an important tool to vitalize democracy. What kind of democracy it generates is however debateable. The objective with this thesis is therefore to examine what democratic ideal that dominates the use of ICT in Region Skåne and Västra Götalandsregionen and what kind of citizenship it brings. The two case studies were chosen because the Swedish regional level is facing a reorganization with democratic ambitions which in relation to ICT is fairly unexplored. To fulfil the objective there are two perspectives; e-democracy and e-administration, which are defined and integrated with democratic theory including Premfors´ "Fast, Strong and Thin" democratic ideals and Marshall´s three citizenship rights.

The mistakes and failures on the roof are noticed during inspection of the construction, many of the commentaries are recurring. A contractor should only need to get a commentary once and then learn from the mistake. It has in this study been brought to light that the solution is not to tell the contractors to "stop slattern", it is more complicated than that. Today, the biggest problems are found in leadership, communication, feedback of experience and that the entrepreneurs take too little responsibility.To minimize the amount of commentaries all contractors need to work with a clearer leadership where the leader is both respected and appreciated. The leader must in an effective way be able to convey all the information to all employees.

The project was carried out in cooperation with the department of product development IOS at IKEA. The work included improvements of a new existing product that Ikea soon will release on the market, Observatör, a wall bracket for flat screens. The product is supposed to fulfil the needs within this market for IKEA. However, since Ikea was not satisfied with it, our work was to carry out the improvements that were specified in the beginning of the project. Another task in the project was to develop a side-product that is supposed to be used together with Obeservatör for storage of DVD/decoders.The project included labour as problem definition to final technical drawings and a prototype.