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.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

This study aims to investigate associations in two areas in Stockholm County with diverse socio-economic conditions. The study intends to examine the impact these differences have on what role the bureaucrats and politicians in the two areas think that the associations should have. Bureaucrats are those who design guidelines for associations and that is why they have an important role in the conditions of the associations. A comparison between the two areas has been made to see if the requirement in the guidelines for the areas are different according to where the members live. The two areas that have been used to compare the guidelines of associations are Danderyd municipal and the district Spånga-Tensta.

The purpose of the study is to explain whether the introduction of a new and different brand by means of a brand extension affects consumers? perceptions of the product category that the brand is launched in. An experiment was carried out to study the following aspects: associations and constellations of associations to the product category, interest, perceived variation, and the perceived similarity with the category from which the brands were extended. In the study, brand breadth in the original product category was used as moderating variable. Aspects found to be affected by the brand extensions were associations to the product category, the constellations of these associations and the perceived similarity with the category from which the brands were extended.

The aim of this study is to investigate how non-profit engagement influence voting in school election, but also how the school has influenced the pupils to vote and if there are any differences between a big and a small town.The methods which have been used for this study are quantitative and qualitative, both questionnaires and interviews. To be able to see differences between a big and a small town the study was carried out in one school from each category of town.By examine the empirical material and analyse it with theories which are used for this study we have come to the conclusion that there are no obvious differences between pupils in the big town and the small town. Pupils in both schools were pretty engaged in associations, though had the pupils from the small town some higher level of engagement. Moreover, both schools had a high participation for the election. The result of the study showed that there were no noticeable tendencies on if the pupils choose to vote depending on engagement in associations.Furthermore, both schools were very engaged in the school election indeed.

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 aim of this study is to evaluate whether the working model, presented by The Swedish Floorball Federation, has been a good method to work with gender equality within Swedish floorball associations. The purpose of the The Swedish Floorball Federation?sproject was for its associations to develop a plan of action for how to act to be an equal treatment association pursuing an equal treatment sport. 13 associations answered the questionnaire study. The result show that the great majority clearly found a need of change to become more equally treating and most of those associations have somewhat of an idea how to realize those changes.

The Swedish way to organize sport has a long tradition and the parents play an important role in ways to organize sport. Without the thousands of adults who voluntary work the sport associations would have problems to survive. However, there are tendencies to that commitment is reduced, which means that the activity is exposed. The purpose of this study was to examine parents opinions about a nonprofit children´s sport respective professional children´s sport. The study was based on questionnaires which were distributed to 83 parents in four different sports; equestrian sport, track and field sports, ice hockey and soccer.

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.

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.

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.

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.