Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

The purpose of this thesis is to investigate whether the lower secondary school teaching in religion leads to a positive understanding and openness, concerning different religions and cultures. We want to study how pupils in grade eight and nine in two lower secondary schools in a multicultural community comprehend different religions. Since we choose a pupils perspective we decided to do a questionnaire to get a wide ground. As a complement we interviewed twelve pupils and also did observations during their religion classes. During our study we focused on three different themes.

Jag har gjort en kvalitativ, empirisk undersökning av explorativ karaktär gällande vilka hinder som finns för lärande inom organisationer. Jag genomförde kvalitativa, semistrukturerade intervjuer med personer som arbetar som Arbetsförmedlare inom en mindre svensk kommun.Mitt syfte är att undersöka huruvida hinder för lärande är tydliga redan innan anställning och, om så är fallet, belysa vad som utgör hinder för individens lärande i arbetslivet.Vilka hinder finns för individens lärande att förändra sin inställning mot arbetssökande individer som betraktas som "icke-anställningsbara" till att betraktas vara "anställningsbara".Mina frågeställningar är således:1. Hur beskriver arbetsförmedlare arbetsgivares krav på arbetssökande?2. I vilken utsträckning utgör arbetsgivares krav och förväntningar hinder för arbetssökande?3.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase.

In Rio De Janeiro, 1992, was the first document signed that meant a responsibility for industrial countries to decrease their emissions, United Nations Framework Convention on Climate Change (UNFCCC). Thirteen years later was the first legal binding document signed, the Kyoto protocol, and for the first time industrial countries all over the world was bound to decrease their emissions on greenhouse gases. Within the framework of this commitment, three flexible mechanisms (Clean Development mechanism, Joint Implementation and Emission trading) were introduced with the function to reduce the economical costs of the commitment. The flexible mechanisms Emission Trading (ET) is what this report is about.The report starts with a description of carbon dioxide and it?s effect on the environment, thereafter comes a background review of the national agreements who lies as a ground to the implementation of emission trading as a management control measure in Sweden and the rest of the world.Keywords: United Framework Convention on Climate Change, Kyoto protocol, Flexible mechanisms, Emission trading, carbon dioxide .

Kriminalvårdsanstalten i Kristianstad/Vä har under det senaste året drabbats av omfattande besparingskrav. Detta har i sin tur inneburit genomgripande omstruktureringar och förändringar i verksamheten, framförallt i form av nerskärningar i personalstyrkan. Syftet med studien är att synliggöra och analysera konsekvenserna av det gångna årets besparingsåtgärder. Utifrån detta syfte har jag också formulerat min frågeställning: Hur har vårdarnas arbete och inställning till arbetet påverkats till följd av de nedskärningar och omstruktureringar som, under det senaste året, ägt rum på kriminalvårdsanstalten i Kristianstad/Vä? I min studie har jag använt mig av kvalitativa intervjuer.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

The purpose of this paper is to analyze the driving forces and barriers which may exist at the implementation of green supply chain management (GSCM) within public organizations. Suggestions that may increase or reduce driving forces and barriers to public activities will also be provided, where such is found. The background of the study is that the public sector is such a major customer for many companies / providers, which makes the sector able to highly affect its suppliers. This essay is based on literature studies. The results showed that GSCM is a relatively unexplored area, especially applied on the public sector.

AbstractWriters: Karl-Johan Arnér, studentMentor: Karl LoxboInstitution: Social studies 91-120p at the institution of human and social studies at the university of Kalmar.Title: Taxpayers Association ? An analyse during 1975-2007Background: The organisation was founded 1921 and has today over 100 000 members. They are critical to a large welferestate and work intensive to decrease the taxes in Sweden. They have a paper for the members and the study explores the message in this paper. The purpose is to se if the message is an express for the neoliberal ideology.Question formulation:? In which ways have the Taxpayers association expressed neoliberal ideas during 1975-2007?? Does the organisation have the same opinions 1975-2007?Results: The organisation writes mostly about taxes.

The purpose of this thesis is to describe and analyse the development of the public library in the district of Österåker during a period of 1958-1983. The main goals have been to identify the crucial events in the history of the library within their historical context and to analyse the factors that have been important for the development: financing, location, staffing, stock of books, book-lending level and different activities for children, youngsters and adults. The consideration has been taken to reasons and consequences of these events. The hermeneutic interpretation model of interaction between parts and wholes, between reasons and results is the basic method in this research which leans mainly upon local archives in Österåker. The public library in Österåker was established in 1952 as a fusion of previously existing small libraries: the parish library in Östra Ryd, the Labour Movement?s library and the temperance movement?s library.

People living with disabilities in our society today are more likely to be without a job compared to the rest of the population. The fact that a high number of people are not given the opportunity to work, and thereby being self-sufficient, is a failure for both the individual and the society. My purpose with the study is to increase knowledge and understanding regarding disabilities in the working life, with focus on the disability dyslexia. In the study, I am investigating the employer?s obligations and rights when employing a person with disabilities.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

The use of bio fuel is increasing every year. Nowadays you will find different alternatives to oil and electricity heating system. In this essay I have examined what the economic conditions are to invest in a bio fuel furnace. I have chosen to assume from a specific farm and do a case study on this farm. Malmvik farm is located just outside of Stockholm.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.