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.

Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

Business is changing and so are society?s expectations. Companies are expected to take responsibility for their trade and the context they are operating in, by looking at socially, economically and environmentally aspects. Many companies handle it by implementing corporate social responsibility (CSR) to their line of action. This is often handled by collaborating with other organisations, such as non-governmental organisations.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

Introduktion:Att hållbarhetsredovisa efter GRI:s riktlinjer är idag en standard bland multinationella företag världen över. Vi anser dock att det är mer givande för intressenter att placera företaget i ett större sammanhang och för att se hur mycket företagets miljöpåverkan kostar samhället årligen. Sportsko- och klädesföretaget Puma har i en resultaträkning monetärt uppskattat hur mycket miljöpåverkan från deras leverantörer och egna aktiviteter kostar samhället varje år. Den kallas för Environmental Profit & Loss Account och fungerar som ett transparens-, strategi- och riskhanteringsverktyg.Syfte:Den här uppsatsen syftar till att beskriva hur EP&L kan användas i framtiden.Problemformulering:1. Hur används EP&L som strategi- risk- och transparensverktyg?2.

This thesis discuss the matter of non-profit-making associations as a self regulatory technique out of a theoretical concept of power. The object for the study is the non-profit-making association Ditt Nya Hageby, which work in the neigborhood of Hageby, a suburb to Norrköping. In the study the association is placed in a contemporary postmodern social context and analyzed through semi- structured qualitative interviews, accordingly to hermeneutical method, with five active members of the association as informants. The association consists of members who lives in the neighborhood. Together with a hired organizer they realizes their own ideas in to projects which unquestionably improves the social and physical enviroment in Hageby.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

Social media seem to offer a great possibility for environmental non-profit organizations to communicate with their members and audience, if the organization aims to build and maintain a relationship to the users of social media. This essay has examined how three environmental non-profil organizations are communicating in social media. To create an understanding of the organization?s communication strategies a netnographic approach was implemented..

In the last couple of decades, corporate law firms have rapidly grown to become both influential and highly profitable corporations in the business world. Today, the largest law firms are assumed to bear far greater resemblance to large and often multinational public limited companies than the small businesses generally associated with legal services. However, one interesting specific set them apart from the majority of other companies; the partnership and its interrelated profit sharing. The aim of this study has therefore been to investigate partner compensation systems in corporate law firms and further examine what implications chosen compensation systems have on the organizations. Using a multiple case study, including 7 of Scandinavia?s largest and most well known law firms, the results show that partner compensation systems are highly individual and the critical question is whether to employ seniority based or performance based compensation systems.

De stora livsmedelskedjorna sta?ller krav pa? sina leveranto?rer att de ska vara certifierade enligt na?gon av kvalitetsstandarderna som finns inom livsmedelsbranschen. Standarderna a?r relaterade till kvalitet, produktsa?kerhet och miljo?. Fo?r leveranto?rerna inneba?r detta att de ma?ste vara certi- fierade fo?r att vara en akto?r pa? marknaden, samtidigt som det fo?r dem bidrar med en o?kad image och trova?rdighet gentemot ko?paren.

Finnhamn is a group of islands that are located in the middle north part of Stockholm?s archipelagos. On the main island Stora Jolpan there is a camp called Sommargården, which consists of eleven different buildings in various sizes. The assignment given by the Archipelago foundation (Skärgårdsstiftelsen) is to analyze if it?s benefited to replace Sommargårdens current heating system that consists of electricity radiators, with a more energy efficient heating system. This research is done with help of the literature review and a visit to Finnhamn in order to map Sommargården?s current state and its energy usage.

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.

The purpose of this thesis was to describe the economic situation for popular culture venues. During the study, four different ways of financing were encountered. These are sponsorship, volunteers, government funding and ticket sales. A case study, based on interviews, were conducted on Pinkerton, a non-profit organisation. The result showed that Pinkerton needs a solid subsidy from government funding.

AbstractTitle: Communicating diversity ? A study about communication and involvement in The National Council of Swedish Youth Organizations.Number of pages: 58Author: Frida SamuelssonTutor: Peder HÃ¥rd af SegerstadCourse: Media and Communication Studies CPeriod: Autumn 2006University: Division of Media and Communication, Department of Information Science,Uppsala UniversityPurpose/Aim: The general purpose of this essay is to analyse how the member organizations of LSU ? The National Council of Swedish Youth Organizations, see the communication,activities and their influence over the organization. I aim to do an analysis of the target group to find out if the lack of involvement in LSU is caused by communication problems.Material/Method: The method of this essay is quantitative and is based upon a web-survey.The chairmen of the member organizations have been asked to answer a survey about the communication in LSU. To get an idea of how widespread different opinions about LSU are the empirical data has been made into graphs to show the frequencies and also cross tabulations to find out if there are any correlations between the variables.Main result: This study has shown that the problem with involvement in LSU is only partly a communication problem. One important result is that many member organizations feel that LSU doesn?t listen to their opinions and they express a wish to have more influence over the organization.

In the last years people has become more aware of issues regarding corporate social responsibility. This has led to a more thorough control of big multinational companies, which are often held account of violating social, ethical and environmental values. The term most often used for this is corporate social responsibility (CSR). H&M is a Swedish multinational company and the concept of H&M is fashion to a low price. The material most often used in producing clothes is cotton.