Sammanfattning Bakgrund: Med bakgrund i att ideella föreningar upplever sin verksamhet som ovillkorligt skattebefriad är det intressant undersöka den faktiska medvetenhet kring skatteredovisning, och hur den påverkar föreningarnas redovisningsval. Problematiskt är att samtidigt som ideella föreningars skatteregler är likartade, finns indikationer på skillnader i såväl medvetenhet som redovisningsval föreningarna emellan.Syfte: Syftet är att ur ett institutionellt perspektiv undersöka ideella idrottsföreningars medvetenhet kring skatteredovisning. Vidare avser vi undersöka hur denna medvetenhet uttrycker sig i föreningarnas redovisningsval.Teori: Teoribildningen utgår ifrån ett institutionellt perspektiv som förklarar organisationers ageranden. Fokus ligger vid formella regler och informella normer vilka utgör institutioner som formar organisationers beteenden. Vidare förklaras också vägberoende, som kan ses som ett resultat av organisationers tendenser att följa tidigare handlingsval.Metod: Tillvägagångssättet bygger på kvalitativ metod, i form av semistrukturerade intervjuer som genomförts med tio ideella idrottsföreningar i Uppsalaregionen.

Religious congregations and social work have long been a neglected field of research. Although the number of studies have increased during the last twenty years. With a starting point in the situation in this field of research and in the current public debate in Sweden the focus of this study will be on how Christian and Muslim congregations view cooperating with the municipalities, organizations, the religious community to whom which the congregation belongs and how the congregations view cooperating with other religious communities. Qualitative method of research was used. Representatives of four religious congregations was interviewed; a deacon in a congregation in the Swedish Lutheran Church, a pastor in a congregation belonging to the Mission Covenent Church of Sweden, the chairman in a the board of a Muslim congregation and volunteerleader in another Muslim congregation.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

The study examines how social media can be used in a business-to-business context. To understand the communication conditions, factors has been identified that affects the choice of communication channels for different types of information transferred between parts. Furthermore, the study investigates the underlying reasons for why certain communication channels are chosen before others, in different situations. The study results are based on qualitative semi-structured interviews with employees in a small engineering consulting company. The investigation has focused on employee communication and choice of communication tools primarily in relation to the business relationship.

Exocrine pancreatic insufficiency is a hereditary disease that in Sweden is especially common in German shepherds. The Swedish German shepherd club has currently no plan of action for decreasing disease prevalence in the breed. The purpose of this study was to review existing literature about the disease and also to perform an inventory of the disease in the Swedish dog population. Special focus was laid on the German shepherd breed. The inventory was later compared to an unpublished inventory of the disease with data from the Swedish University of Agricultural Sciences from 1997. During the period 2002-06-01 to 2007-09-26 (ca 64 months) 2961 blood samples were analyzed for cTLI. 274 samples were positive (cTLI .

This bachelor?s thesis describes a qualitative case study of a public library as ?third place?, a place besides from home and workplace visited frequently for conversation. The subject is chosen because of the many roles of public libraries. The main query of the study is ?What view does the public library have of its role as third space and how does that relate to the way utilization of the public library as third place is seen??.

The aim of this Master?s thesis is to investigate what kinds of writing activities that are offered to children and young people in Sweden and if, how and why libraries are involved with them. The issues illuminated in this thesis are how children and youth can be motivated and advance in their writing, what the purpose of writing activities can be, and if writing activities can be suitable as a part of the work in libraries. The theory is based on a study with writing youth made by Catharina Nyström. In order to study the issues six interviews have been completed with persons who all have played a part in writing activities for children and youth.

The aim of this study was to highlight homelessness through the perspective of formerly homeless men and women. The research questions focused on the informants experiences of the process into and out of the homeless situation and how their experiences could contribute to the knowledge about the social problem of homelessness. Besides the theoretical perspective of narrative and life course research, Fuchs Ebaugh exit theory and Honneth confirmation theory were used as theoretical guidelines.The empirical material consists of five life stories obtained through indepth interviews. The results of the study indicate that alcohol and drug use was of importance for the process towards homelessness. External factors as the change in the organization of the housing market in the 1990´s may also had an impact on the lifes of the informants.

The purpose of this study was to examine whether there was any connection between coping strategies; emotional and cognitive strategy and perceived level of stress among primary school teachers in primary and middle school. It was also investigated whether there was a difference between full-time and part-time employees and perceived level of stress. As a theoretical background Lazarus' transaction theory of stress was used as an explanation of mental stress, Lazarus coping strategies for stress and Karasek?s and Theorell?s model of psychosocial work environment was used to explain unhealthy at work. To measure coping we used Coping inventory resources and to measure the stress we used Percieved stress scale.

This essay is a study of the portrayal of the theme of alienation in Eugene Ionesco's novel The hermit. In my study I examine the different ways in which the theme of alienation is portrayed and how the cause of the narrator's experience of alienation can be found in ideological, psychological and existential conflicts that the narrator has to face. The result is an experience of das unheimliche, a Freudian concept, which is a kind of uncanny detachment that the narrator experiences, when he is put up against an invisible force that lurks in the perifery of the world, which is portrayed in the story. The meaning of the ideological conflict is a portrayal of man's situation in a world that is ruled by capitalism, with marxism as a positive leveler and the meaning of the psychological conflict is a conflict in the narrator's own inner reality. The meaning of the existential conflict is a portrayal of man's situation in a world absent of God.

The purpose of this thesis is to evaluate the extent of the civil rights political participation on a municipality level. The starting-point is the participatory democratic theory. I have chosen to make a case study of the extent of participation among KPR ? the board of the pensioners in the municipality of Skara. KPR is represented by fourteen members from the seven existing associations for pensioners.

Theory of mind är att kunna tillskriva andra människor mentala tillstånd som förklarar deras beteenden. Dessa mentala tillstånd kan röra sig om uppfattningar, intentioner eller känslor.    Theory of Mind Scale är en bedömningsskala utformad av Wellman och Liu (2004), som undersöker olika nivåer av theory of mind. Theory of Mind Scale är uppbyggd i skalsteg med stigande svårighetsgrad. Syftet med föreliggande studie var att översätta Theory of Mind Scale från engelska till svenska samt validera bedömningsskalan för barn mellan 3 och 4 år. Studien syftade även till att se om det fanns ett samband mellan dessa barns förmåga till theory of mind, impressiva grammatiska förmåga och impressiva ordförråd.      Valideringen i föreliggande studie visade att skalstegen i den amerikanska originalversionen av Theory of Mind Scale var applicerbara på barnen i föreliggande studie, med undantag för den sista uppgiften.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The aim of the following paper has been to test the democratic peace theory through applying it on the conflict between Russia and Georgia in 2008.  This to either falsify the theory or come to the conclusion that the states? democracy was not satisfactory in regards to the definition of liberal democracy. The questions asked are: Was Russia and Georgia democratic states? Is democracy a protection from war? And which aspects of the liberal democratic theory, if any, were not satisfactory in either of the countries? The results show that the democratic peace theory is valid in this case and that neither one of the states were democratic.