Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

Essay in Political Science, Advanced Course, by Christoffer Hagström?The Bush Administration´s view on international cooperation and internationallaw and political-theoretical traditions influence on the administration´s foreignpolicy?Supervisor: Jan OlssonThe purpose of this paper is to analyze the American foreign policy, particularly with regard tointernational cooperation and international law. The two following research-questions are used inorder to fulfil the purpose: (1) what is the Bush-administrations´s view of of the place forinternational cooperation and international law in American foreign policy?, and (2) how does theadministration´s foreign policy correspond to dominant political-theoretical thought-traditions? Thetraditions used are: liberalism, realism and neoconservatism. The sources of the study mostlyinclude literature and policy-documents.

The main purpose of this work was to examine the information behavior of nonfiction publishing Company editors. Three problem areas were presented and expressed in the following questions:- What is the information need of the editor in every day work?- Which sources of information do the editors use when they are looking for information and how do they make use of them?- Are there any factors that have an influence on the information behavior of the editors and in what way do the factors effect the information behavior of the editors in their everyday work? And finally, do the editors experience any factors as barriers to information behavior?Six editors, all with academical background, all employed in different publishing companies were interviewed. The result of this study have been analysed within a theoretical framework influenced by the work of Tom Wilson, Lars Höglund and Olle Persson and Block and Lagberg. The result shows that the editors had various regular needs of information in their every day work.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.

Statistics Sweden is an administrative agency that delimits built-up areas and produces statistics regarding them. The statistics provide information about the area of the built-up areas, their population number, number of gainfully employees working in the built-up areas, and of buildings. Now Statistics Sweden wishes to extend such statistics by producing a measure regarding how well developed the service is in each built-up area.This study is a contribution to this statistical improvement work and the purpose is to ? by employing geographical information systems and cluster analysis ? classify the Swedish built-up areas according to 1) service width and 2) service degree. A particular built-up area has a high service width if it has many different service functions, such as pharmacies, schools and grocery stores.

The purpose with the study is to see how middle managers in communal elderly care looks at the implementation of the salutogenic way of working in their operations. And how it affects the middle managers working situation. We studied which scope of actions middle managers has in the salutogenic way of working. We had previous knowledge that the salutogenic working way is an ongoing work of development in several communes, and therefore we chose to study in a profound way how this work of development affects the middle managers working situation. To reach a deeper knowledge about how the salutogenic way of working affects the middle managers working situation we conducted a qualitative study with been seven semi-structured interviews with middle managers in different geographical communes.

The aim with the present study was to investigate whether there is a difference between the course participants who find their way to the dog-school respective the Swedish Working Dog Association. The study have focused on four issues; why the course participants have chosen the dog-school respectively the Swedish Working Dog Association, why the participants bought their dog, if the participants are satisfied with their dogs and if it is more likely that they turn to the dog-school?s than to the Swedish Working Dog Association with their first dog? Course participants from two dog-schools and from two of the local clubs belonging to the Swedish Working Dog Association in Skaraborg, Sweden, answered a questionnaire. In total 85 answers were collected, including 60 from the course participants from Swedish Working Dog Associations and 25 from the dog school?s course.

Marketing of education is a phenomenon which has been developed throughout the increasing competition within the educational sector. The focus of this paper is the marketing made by upper secondary schools (grade 10-12) in Stockholm. The competition in this area is increasing partly due to the growing number of private schools. However, this is a phenomenon seen only in larger cities with several schools available. There are over 170 upper secondary schools in Stockholm and the students freely can choose among these.

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

Due to soft grounds in combination with seasonal variation in soil humidity, there is a lack of stands that are possible to cut during spring and autumn in some geographical regions. For Holmen Skog this sometimes means that a large proportion of the contracted private forest is cut during the winter when the ground is frozen. One consequence of this is that the proportion of winter stands in the stand bank of own forest increases while spring and autumn stands becomes a scarcity. This in combination with milder winters, especially when there is a long period of reduced bearing capacity in spring or autumn, means that the situation rapidly can become critical. The overall goal with this study was to generate basic data for decision support in the work to achieve a sustainable distribution between own forest and contracted private forest in the stand bank. The study took place at Holmen Skog, district of Umeå, during autumn 2007 and was based on interviews and an analysis of harvest planning and delivery data. The study showed that there is a problem with how the cutting is distributed between own and contracted private forest during the year and that it foremost is the proportion of winter thinning of own forest that has increased in the stand bank.

Försvarsmakten har under de senaste åren gått igenom radikala förändringar, som fortfarande inte är klara. Samtidigt som fokus ligger på personalförsörjning samt annat så går den teknologiska utvecklingen framåt. Jag vill med denna uppsats belysa vad ett gemensamt geografiskt informationssystem skulle kunna innebära för chefer på en lägre nivå inom mekaniserade bataljoner. Med denna uppsatts vill jag skapa förståelse utav gemensamma geografiska informationssystem och vilka möjligheter de skulle kunna bidra med. I uppsatsen tar jag reda på om systemen skulle kunna underlätta för chefer i sitt ledarskap på slagfälten, likväl vilka effekter det stridstekniskt skulle kunna bidra med.

When the costs for a company increase it is normal to look for alternatives to lower thesecosts. One of the expenditure that farmers have is energy costs. The price for the energy mayvary because of the free market. To look at the possibilities for a farmer to invest in sunpower, to make the company less sensitive for the changes on the electrical market, isinteresting. The biggest part of the electricity that is produced in Sweden comes from a fewcompanies on the market.

Claw diseases are common diseases in modern dairy production. They are painful for the cow and costly for the producer. Differences in the prevalence of claw disease depending on housing system have previously been observed. This raises the question if there are genotype by environment (GxE) interactions for claw diseases in different housing systems. To investigate this claw trimming records for Swedish Red dairy cattle (SR) and Swedish Holstein cows (SH) were retrieved from the Swedish Dairy Association.

Hard-to-heal ulcers are resource intensive due to the fact that they are difficult to treat and especially vulnerable to bacterial invasion. The bacterial culture contaminating these wounds often consist of several different bacterial organisms that originate from endogenous sources. Necrotic material in ischemic ulcers provide nutrition which support bacterial reproduction, increasing the risk of infection. Determining causative pathogen in infected ulcers proves to be difficult when culturing swab samples, however Staphylococcus aureus and hemolytic streptococci generally act as primary pathogens.    The aim of the study was to investigate if the detection rate increased for S. aureus and hemolytic streptococci when culturing swab samples from ulcers on Columbia CNA; a media selective for gram-positive bacteria.

Japanese encephalitis virus (JEV) is a significant vector-borne zoonotic pathogen, causing devastating encephalitis in humans. Its geographical range includes a majority of Asian countries and has also been recognized in some western Pacific areas. The main vectors of JEV are mosquitoes belonging to the genus Culex. Birds and pigs function as hosts and virus amplifiers, whereas humans are accidental hosts. Japanese encephalitis is commonly regarded as a rural disease.