The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

This thesis examine if social voluntary organisations are independent or if they are being regulated by the public sector. We ask how free the organisations are since they get so much support and funding from the municipality. This is examined by looking at the homogenisation pressure, which means that organisations are being exposed by a pressure to become more similar. The control that the municipality has over the organisations is another aspect in this paper. The study focuses on the relation between the municipality of Linköping and three social voluntary organisations and their characteristics.

Syfte: Syftet med denna studie är att undersöka hur den ekonomiska prestationen skiljer sig mellan de ideella föreningarna och IdrottsAB som styrs av elitlicensens krav inom fotbollen och ishockeyn.Metod: Vi har i denna jämförande studie använt oss av en kvantitativ metod med en longitudinell design där vi med hjälp av sekundärdataanalys undersökt ideella föreningar och IdrottsAB:s ekonomiska prestationer i utvalda nyckeltal under en femårsperiod.Resultat & slutsats: I denna studie har empirin samlats in genom att beräkna de ideella föreningarnas och IdrottsAB medelvärde på de utvalda nyckeltalen och sedan jämfört dessa resultat mot varandra. Hypotestester har även använts för att se om det fanns någon signifikant skillnad mellan vad de ideella föreningarna och IdrottsAB presterat i de olika nyckeltalen. Vår slutsats var att det inte fanns någon större skillnad mellan de ideella föreningarna och IdrottsAB:s finansiella prestationer men att de ideella föreningarna presterade lite bättre sammantaget..

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

This essay is derived from a case study about the SIRA school in Betlehem. SIRA is classified as a special education school with financial support from the Swedish International Relief Association. SIRA acts to provide support for children with reading and writing difficulties in their daily school work.The study's aim to describe the context for SIRA's specialized educational activity. The formulated questions should provide answers to which factors that influence SIRA's work, its goals, development, and the distinguished pedagogical approach.During the research comprehensive interviews were conducted with parties which can influence the way schools operate and provide the necessary support for students. Factors that influence the school's operation are analyzed from a ecological development perspective created by Urie Bronfenbrenner. The theory advocates that a student's development and interaction mainly comes from participating in activities, social roles and relations.This constant process of mutual adaptation between the developing individual and its surrounding environment is to be defined as its own entity. The result shows that SIRA's practice a special educational operation with focus on an approach which strengthens the student's identity and communicational skills..

I have chosen to work with drag hose system and try to find an alternative to spread manure with a usually tank system, see if you can make a profit and what advantage and disadvantage the system has. The purpose whith the project has been to try to make a system that can spread manure at better occasions than farmers do today and above everything make a financial addition. Today it is just a heavy work and takes a lot of time. I have counted on investment costs and carefully examined what equipment you need. I have not the technical details in my project, I have just tried to understand how it is to spread manure with drag hose system today. What is drag hose system? You put a hose in your manuretank, connect it to a pump that is driven by a traktor or stationary engine. You place a hose that reach the field were you are going to spread.

To purchase a house or an apartment is often one of the major personal financial commitments for a person. In 2005, 84% of the homeowners sold their homes using a estate agency. During 2006 several new opportunities appeared on the market, giving the homeowners more of a choice in what way to sell their homes. Media describes the alternatives in general ?as the agents on the Internet?.

Syftet med denna uppsats var att visa hur banker balanserar lönsamhetskrav med rollen som samhällsfunktion. För att uppfylla syftet formulerades tre forskningsfrågor om hur banker identifierar och hanterar olönsamma kunder samt behandlar samhällsansvar gällande finansiell uteslutning. En fallstudie baserades på intervjuer med kontorscheferna på tre lokala bankkontor i medelstor svensk stad. Det empiriska resultatet presenterades anonymt för att få härligare och mer uttömmande information. Resultatet visade att banker använder ögonblickligt värde för att analysera kunder värde och när det gäller hantering av olönsamma kunder finns risk för finansiell uteslutning främst på grund av kreditkrav och riktad marknadsföring.

The demand för Swedish pork meat is increasing every day. This leads to agricultural farming having to develop as an industry, with larger and more rationalised units to make the farming more effective and to raise the financial profit. The consequence of this is that it affects the animals when their surroundings become more industrial. The pig´s natural behaviour becomes restricted by the limitations of the facilities, which leads to them becoming understimulated. Helena Kummel, a teacher at Munkagård upper secondary school and also an educated animal inspector has developed a prototype that could possibly replace the pig´s natural rooting behaviour inside the barn. The porpuse of this report is to study "bökboxen" in the gilts´actual living enviroment, through qualitative- and quantitative analysis.

The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

India is home to every sixth person in the world, some 30 million dogs and a quarter of the total world cattle population. A vast majority of Indians are Hindus, and even though the Hindu religion proclaims love, nurturing and worshipping of animals, sometimes the same religion constitutes an obstacle for animal welfare in practice. This paper investigates the significance of historic and religious symbols to the way animals are perceived in modern Indian society, as well as the different social factors which underlie attitudes to animals. The concept of karma, as well as that of good versus bad deaths, is probably the foundation of the general Hindu reluctance to euthanasia in any form. Although in theory all species are generally regarded as equal in Hinduism, in practice there seems to be a differentiation; for cultural, religious, medical and financial reasons.

The purpose of this study is to increase the understanding of how venture capitalists can use their network in order to reduce information asymmetries between themselves and the venture management team. A qualitative approach with semi-structured interviews, consisting of open questions, have been used to receive gradate information in order to reach our explorative purpose. Our theoretical framework consists of relevant studies made on the dynamics of networks and the problems that can arise in the complex relationship between a principal and an agent. We have been interviewing two venture capital firms and therepresentatives from two business angel networks. We also made an additional interview with an influential financial actor in order to try to verify our conclusions Our conclusions are that an extensive network can be used by venture capitalists in order to; verify ventures? technologies, complement the competences in the venture management team, and arrange co-investments, resulting in reduced information asymmetries between themselves and the venture management team.

For organizations that handle sensitive information, IT governance and information security are necessities in order to maintain credibility and to conduct its business efficiently. There are several known processes to increase security governance ? which is a fusion of information security and IT governance.This master thesis examines if organizations use recognized processes and if it in that case would lead to higher security. The study is qualitative and conducted in the financial sector and based on Best Practice frameworks of the security governance in Swedish banks. Data collection was done through interviews and surveys that were triangulated to get a gathered picture of the quality of the security governance activities.

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

Sweden adopted a new anti-discrimination legislation 2009, DiskL, which aim to prevent direct and indirect discrimination in matters of employment and occupation.According to directives and practices from EU, pregnant workers are entitled a special protection from discrimination during employment situations. The purpose of this essay is to study the legal protection for pregnant workers in employment situations and also analyze whether male workers have similar protection when they plan parental leave. Both regulations from the EU-law and the Swedish law are presented and discussed. This because Swedish discrimination legislation is largely influenced by the EU-law.The study confirms that pregnant workers have a strong legal protection against discrimination through directives from the EU and DiskL. Employers must include this protection in employment situations.