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.

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.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

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.

This paper examines the non-profit organization Friskis&Svettis in order to gain insight into whether governmentality is used and if it is being used in what way. Furthermore we analyzed the requirements and consequences that that may have developed out of this governance structure. To get answers to the questions asked in this paper, a qualitative approach has been taken by the use of interviews with officials at Friskis&Svettis Uppsala. The conclusions drawn from the survey is that there are factors that indicate that governmentality is used within the organization by way of the use of guidelines which can be seen as a technique to control individuals and point them in the desired direction, and the follow-ups that can verify that the guidelines are being followed by the officials. The guidelines and the follow-up have also been an organizational requirement.

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

Purpose: The purpose of the essay is to result in recommendations for how non-profit organizations work with signing new and keeping existing donors can be improved.Methology: The thesis has a hermeneutic view. It does not have the intention to lead to generalizations, although the result could lead to new knowledge, increased  understanding and deepened insight based on well thought-out interpretations. Furthermore, the thesis has a deductive approach. The research method is qualitative and the objectivity has been sustained by not enter personal values and views until the discussion section. It is a case study and semi-structured interviews have been done with two non-profit organizations, two individual donors and three donating/sponsoring companies.Theoretical perspective: The essay proceed from theories in development, fundraising, communication and customer relations.

The need to attract and retain individuals who add value to the organization constitutes an increasing challenge facing human resource professionals. In this context it is essential to establish stronger links between the individuals and the organization they work for. The aim of this study is to explore and discuss the role of ethical core values such as trust, respect, fairness, and honesty as a critical antecedent to employee commitment. From the perspective of employees, a comparative case study is conducted in two organizations with two different reasons to exist - a profit organization and a non-profit organization. The study concludes that organizations should have a high focus on people's core values when they recruit new employees as well as for educating and training their existing employees and managers.

This thesis investigates whether it is accordance between the different profit measures in the financial market. The first aim of the thesis is to examine if it exists a difference between the profit measures that companies publish in their fourth quarter interim report and the measures that they state in their annual report, issued some months later. The second aim is to examine whether there is a divergence in definitions and the assumption regarding the risk of bankruptcy between profit measures published by companies and analysts. The study focuses on Swedish companies listed on the OMX Stockholm Large Cap and concerns the years of 2006 and 2007. The analysts interviewed are working in Sweden with listed Swedish companies.

Our reason for this study is to research how non- profit organizations focused on fundraising, market themselves to create and keep the relationships with their potential and existing contributors. With this study we also want to create an image of the meaning of marketing, applied to non- profit organizations focused on fundraisings, struggle towards attracting more contributors. We also aim to research what our respondents believe will be the outcomes of marketing on nonprofit organizations in the future. For this essay we have chosen a qualitative method which consists of six interviews with respondents whom have different knowledge and experiences of the non- profit sector. We chose this method to be able to view our main subject from different aspects and through the interviews also form a more profound picture of the non- profit sector and also, finally, se what the respondents think about the issue.

Background: Competition in the market for non-profit actors has increased significantly. More channels to reach potential donors have been designed, and ways to help has been extended. The industry is scrutinized with critical eyes because of the scandals that have emerged in recent years. It has contributed to making it possible to distinguish a negative trend regarding public trust in the sector. The market has therefore changed and the conditions for obtaining donations are different.Aim: The purpose of this thesis is to create a better understanding of how non-profit actors motivate individuals to donate money to their business.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

The aim of this masters thesis was to study how the members of a small Non-profit organisation perceived the web forum, compared to the other information channels of the organisation. The organisation was defined as a virtual community. A literature review was conducted. The theory construction was based on the sensemaking theory. Interview questions were constructed based on the literature review and the sensemaking theory.

This thesis explores strategic communication management within the non-profit sector. Communication models need to be adapted to the specific sector as different sectors require different approaches of strategic communication management. In the spring of 2013, the non-profit organization Save the Children Sweden initiated a communication model based on volunteer communicators. The following study explores how non-profit organizations can manage communications with a focus on volunteers as a communication resource. The applied research questions concern how volunteers may be integrated into communication activities, the opportunities and challenges connected to involving volunteer communicators and how this may affect the role of the organization's employed communicators.