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.

It is found that the properties of the record years of 1965-1975 is leaking a lot of energy andthese properties are facing a major energy efficiency. From the energy aspect, the facade isafflicted with poor thermal insulation which is a big problem. To address this problem addinginsulation is a good alternative to reduce overall energy consumption of a building. Thewindows on these buildings are also a problem from the energy point of view. Therefore,there are many reasons considered for energy upgrading.

Under de senaste åren har olika former av kognitiv distraktion, till exempel att tala i mobiltelefon med handsfree, relaterats till en betydande mängd olyckor i trafiken. Av den anledning finns det ett stort intresse i att ta fram olika tekniska system för att upptäcka förare som är distraherade. Målet med denna studie var att ta ett steg tillbaka och undersöka människors förmåga och metoder för att avgöra distraktion hos andra. Då det saknas tidigare forskning är upplägget en explorativ förstudie bestående av två delar. Under den första delen samlades material in på distraherade bilförare i simulerad förarmiljö.

On the 13th of June 2005 the Minister of Defence, Leni Björklund, was subjected to a formal complaint addressed to the Committee on the Constitution concerning her handling of a specific co-operation project with France. The project concerned the development of a technology demonstrator for an UCAV called Neuron. The reason for the complaint was that the Minister of Defence had failed to present the project to the parliament and thus bypassed a parliamentary decision. Such negligence might be considered unlawful under the Swedish Constitution. The issue became public during an unscheduled meeting with the Committee on Defence, a meeting that was arranged at the request of the Minister of Defence.

The voltage level in the power grid varies due to variations in load and production. Normally these variations are manageable, but they may be excessively large during a disturbance. If the voltage is too high it may damage the equipment in the grid and too low voltages may cause problems like voltage instability. The magnitude of the voltage variation depends on the short circuit power capacity of the point of interest.This problem may become lore prominent due to automatic voltage regulation that acts on shunt reactors and shunt capacitors. When the shunt reactor is connected or disconnected to the grid it may cause such large changes in the voltage that the shunt reactor starts hunting.

The process of economic globalization has in recent decades increased the power of multinational corporations. In recognition of their powerful position, corporations have begun to adopt Corporate Social Responsibility as a way of managing their social impact. Their interaction with the surrounding society reaches a peak when involved in large-scale projects, such as the Three Gorges Dam in China and the Narmada Valley Development Project in India. This essay analyses the concept of Corporate Social Responsibility in a comparative study between the two cases. By using current research, it focuses on the role of civil society for making Corporate Social Responsibility effective in developing countries.

Relationship between social behaviour, feeding behaviour and performance of boars using single-space feeders A study on the behavioural patterns of growing boars is presented. The study was preformed at Quality Genetics? boar testing station Månseryd in Sweden. The boars were purebred Yorkshire, Hampshire or Landrace, born in nine different nucleus farms. The study is based on two batches of boars, with 63 and 69 boars respectively.

This dissertation is done as a preparatory step for the action plan of environmental protection shall issue to preserve the Phytoecia nigricornis in the country when it is red-listed and classified as vulnerable (VU). My task was to investigate the prevalence of the Phytoecia nigricornis in Halland County. They wanted to see if it existed in Halland (Ehnström, 1999). If it did not exist they wanted to know how to improve its habitat.the Phytoecia nigricornis is difficult to inventory because when it is larvae it lives in the roots and lower parts of the trunk of the Solidago Virgaurea plant and the adult beetles only keeps to Solidago Virgaurea by mating and egg laying and larval caterpillars when they hatch (Bily, 1989; Molander, 1999). Often it is overlooked or missed, and one question was whether it existed  in the whole country or only in those parts where it was previously found in, Skåne, Blekinge and Östergötland (Ehnström, 1999).One problem for the Phytoecia nigricornis is that their habitats is declining.

This thesis examines political consumerism as a political tool for change. Consumers' attitudes and behaviour towards political consumerism is of special interest. The method used is a questionnaire with 59 participating students. Their answers are analysed both quantitatively and, to a lesser degree, qualitatively. The theoretical framework consists of Fishbein and Ajzen's theory of reasoned action and previously published research of essence.The consumers in this study generally rank corporate social responsibility (CSR) as important.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

This essay deals with the question of lines of development within the politics in the rural municipality of Nyed 1950-1962. The aim is to explore how local politics and policies were handled from two perspectives. Firstly the issue of conflict and consensus or majority rule and consensus. Here Arend Lijphard's theory of majority and consensus provides a theoretical base for the essay. Secondly the aim is to explore the actions of the local politicians with regards to leisure time policies to find out whether or not they ideologically belonged to the concept of ?folkhemmets kommun? by Ulla Ekström von Essen.The source material for this essay has been the minutes from the two major bodies of local politics in Nyed, kommunalfullmäktige and kommunalnämnden.

When migration to a country increases, the integration of the migrants becomes extra important for the host country?s society, economy and culture. In the last decade, Europe has faced several crises, such as the refugee crisis and the covid-19 pandemic, which has affected both migration and integration policy. The challenges that have characterized European society in recent years makes it interesting to study how the measures highlighted by the European Commission to integrate migrants has developed. Therefore, the paper aims to compare the Commission?s action plans for integration published in 2016 and 2020 based on the threat theory and the contact theory to see how both perspectives can contribute to understanding the differences between the years and which theory is best suited to understand the Commission?s current visions of integration.

Denna rapport handlar om arbetet med detaljplaner på ett Samhällsbyggnadskontor. Den försöker svara på två frågor. Hur kan man designa integration av olika applikationer, medier och work practices? Är metoder från Participatory Design (PD), Etnografi och CSCW lämpliga för att utforma en sådan designprocess? I min studie har jag använt mig av dessa metoder för att studera arbetet i sin kontext på kontoret, genom situerade intervjuer och observationer. Jag höll även en designworkshop tillsammans med några medarbetare på kontoret.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.