Bakgrund och problem: Icke vinstdrivande organisationer, så som idrottsförbund ellerskolor, är verksamheter som karaktäriseras av resursmässig ineffektivitet. Detta har avförfattare förklarats av att det finns incitamentsskillnader i vinstdrivande organisationer,så som att ha äganderätt i residualen. Det finns idag ingen lösning för hur detta probleminom icke vinstdrivande organisationer ska behandlas, men utifrån studier och teorierföreslås att en ekonomisk reglering skulle kunna vara lösningen.Syfte: Studiens syfte är att undersöka om en ekonomisk reglering, på en marknad medicke vinstdrivande organisationer, kan leda till förändrad kostnadseffektivitet.Metod: Vi har utfört en kvantitativ studie där vi med hjälp av UEFA:s Financial FairPlay-reglering studerat Europas bästa fotbollsklubbar för att ta reda på hur deraskostnadseffektivitet har påverkats av regleringen. Att mäta kostnadseffektivitet gjordevi genom att använda Data Envelopment Analysis och Malmquist TFP index.Slutsatser: Vi lyckades inte med denna studie påvisa att en ekonomisk reglering kangöra icke vinstdrivande organisationer mer kostnadseffektiva. Anledningar till detta kanvara att det inte har skett någon teknologisk utveckling i branschen samt att destuderade klubbarna blivit sämre på att vara effektiva med sina resurser.

This thesis is based on research and observations of children on a preschool when playing in the free-play. What do the children choose to play with, when they get to choose for themselves? And how do they play? Do boys and girls together or do they divide themselves up? How important is the free-playing for the development of the child? Genus is also an important element which is interesting to observe and to see different patterns in. The abidance?s have been made while the children have been playing, and from discrete observations notes have been taken.I have been working with material, and literature from distinguished researchers within the subject.

Begreppet ?fan edits? betecknar filmer som klipps om av fans, vilka är missnöjda med hur en adaption för vita duken som gjorts. I min uppsats vill jag påvisa dels hur samspelet mellan fans och filmmakare/filmbolag sett och ser ut, dels försöka klargöra varför copyright/fair use är så knepigt att applicera på området..

The purpose of this study is to investigate the children?s mathematics learning through play. The questions to be answered are: how can teachers facilitate children?s mathematics learning through play? How can play affect children?s math learning? Are the children aware of the role of play in their mathematics learning?My method is based on interviews and observations. My informants are three teachers who work in two different preschools.

The aim of this study was to investigate and compare the availability of construction materials affect children's constructions and play. Observations were made when the children were allowed to play and build with very little and much of the material play-doh dough in preschool. The study is aimed at children aged 3 ? 5 years. Interviews were also conducted with educators in departments where the children spent time to give support to this study.The result shows that the children create as many designs of any material amount.

The aim of this essay is to find out how students at Malmö University relate to moral responsibility in their private consumption. I am going to test moral theories in order to find out if researchers have a too moral starting point in comparison to everyday use. Through a critical research, free from valuation, I also aim to raise a discussion about moral responsibility which should lead to fair trade in the long run. My essay discusses the subject out of a Swedish city, Malmö - a place where many stores, cafés and restaurant are using moral responsibility as a step in their marketing. The results show that students are interested in morality but their financial conditions are their prior factor..

AbstractThe project "Sound and Play" have been implemented in collaboration with the toy company BRIO in Malmo. The purpose of the project was to examine whether and how BRIO in the future could develop toys around sound for Toddlers.The problem formulations that would be answered after completion of the project was "How could BRIO broaden its product range with the help of audio toys?", "How can you combine toys and sounds in an interesting way for children?", "How do you create a toy with sound that is fun for the child, but not annoying for parents?". Currently BRIO only has two toys with sound in this age group.The expression of the toy was going to be a mix of classic and cool and the overall feeling of the toy was going to be explorative and arouse curiosity in the child. This feeling would be communicated through simplicity and joy.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The general purpose of this work is to study how social welfare offices organization affect accessibility for those seeking immediate financial assistance in the municipality of Stockholm. Accessibility in this study is principally defined by Swedish Law. The study is based on an empowerment perspective. Data was collected by qualitative interviews of officials in eight social welfare offices. Search path to reach the officials was registered by participant observations.

A reward cycle for investigating the emotional status in animals has been developed and it requires that animals go through three main phases, i.e. anticipation, consumption and relaxation. The reward cycle has not been tested previously for access to play in pigs. Therefore, the aim of this Master thesis was to investigate if growing pigs showed more behaviours indicative of excitement than pigs that were not allowed to play, performed play in a play arena and showed more behaviours indicative of relaxation after play when they were back to their home pen than pigs that were in their home pen the whole time. Forty undocked piglets (10 litters of Specific Pathogen Free half pure-bred Yorkshire and half hybrids of Yorkshire x Landrace balanced for breed between two treatments were used.

The purpose of this study is to gain knowledge and a broader understanding for how pre-school teachers describe the importance of planned play environments including in what manner children are given influence. By qualitative interviews with five pre-school teachers from four different units I was able to gather data that shows how the planning process concerning a specific play environment had worked and why it looked as it did. The results show among other things that the pre-school teachers viewed the play environment as a vital part of the daily operation and pointed out that it was of vital importance that it came from the children?s interests. Depending on how the play environment had been organized and what its purpose was it offered different amounts of affordances..

Abstract   In this thesis, my aim was to investigate how preschool teachers view their involvement in children's free play. In order to answer this, I chose to do semi-structured interviews with four preschool teachers in three different preschools. My interviews has revealed similarities and support for as how history of research looks at the involvement of educationists. Both research and my results stresses the importance of being active in children's free play and to be a supportive teacher, particulary in conflict situations. For those children who have difficulty entering into the free game its the educationists task to co-play and help the children find the game.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

The aim of this thesis was to study financial support within the Church of Sweden and the view of the church?s diaconal work. This was done with a quantitative method where a survey sent to a number of churches containing questions about financial support within the church and how they, the respondents, looked at the church?s role as a welfare agent. Of the almost 200 congregations only 23 congregations responded.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.