This thesis deals with the role of volunteering in social services for the elderly in non-profit organizations. The aim of the work is to find out what benefits volunteers can provide for clients. I have focused on non-profit organizations for which volunteering is typical. I acquired data through in-depth interviews with clients and volunteers selected non-profit organization providing residential care for the elderly. Through this research I have offered a look at the benefits of volunteering through the requirements of current social services. Volunteers have been found to contribute to a higher quality of service. Key words: social service, volunteering, non-profit organizations, third sector, elderly, residential care

The diploma thesis deals with the concept of community gardens, where the common activity of people, mutual help and pursuit of a common goal creates a certain community model. In this thesis we want to clarify the functioning of the relationships on which the community is based, how members perceive it and describe its character. The aim is to show how civil society organizations that set up community gardens can create an environment for meeting and associating people in communities and enabling them to meet the needs they lack in their location. Key words community, community garden, non-profit organizations, civil society organizations, association

The diploma thesis deals with the issue of commercialization of civil society organizations, specifically the relationship between the social mission and the requirements of the market economy, which organizations encounter in the implementation of their own commercial activities. The research part of the work is a case study, which was carried out in the social enterprise Přestupní stanice as a hybrid form of civil society organization operating on the border of the non-profit sector and the market sector. Through a case study, the work seeks to understand the experience that managers have with situations where there is a confrontation between the social mission and the requirements of the market economy, whether they perceive this confrontation as conflict or not, and how to resolve a potential conflict. The research findings show that in the researched organization, commercialization in the form of the introduction of commercial activities serves to support goals and social mission, and both of these elements (fulfillment of social mission and implementation of commercial activities) complement each other, constantly balance and cannot be separated for functioning.

Plannings systems which can be considered as modules of an Enterprise Resource Planning system play a vital role in different types of organizations. The effects of the planning systems towards the Management Control Systems and organizational performance are less investigated in the context of not-for-profit/service providing organizations. This study sheds light on the effects of the planning systems on informal management controls and non-financial organizational performance by investigating the Swedish university sector through a case study performed at the Royal Institute of technology where the data were gathered using semi-structured interviews from different administrators using the planning systems. The study presents the effects of ten planning systems towards personnel controls, cultural controls and planning & decision making controls. It further examines how the planning systems affect the personnel development, workplace relationships, employee satisfaction and other type of organizational performance measures. In this endeavour, the results of this study shows how the personnel controls affects the personnel development, cultural controls affects the workplace relationships and planning & decision making controls affects the employee satisfaction, all in the light of different planning systems. Furthermore, it was also found out how different planning systems affect different organizational performance measures, namely, quality and efficiency of processes, quality of staff, employee health & safety, gender equality, premises and infrastructure, student attractiveness, quality assurance, research & education and external professional relationships. Finally this study generalizes the results found through investigating each planning system, which can be applied to the university sector/not-for-profit organizational sector in Sweden. / ME200X

We live in a world where slavery has taken on a new form. Even though the type of slavery we learn about in the history books has been abolished, slavery continues today through, among other things, the sex trade. This study is a qualitative informant study that aims to find out how Swedish non-profit organizations provide support and protection to women who have been subjected to human trafficking for sexual purposes, and what explanatory models exist for why human trafficking for sexual purposes takes place today. The study has also examined which areas for improvement can be identified in the work for support and protection of victims of human trafficking for sexual purposes. The study is based on semi-structured interviews from 4 different Swedish non-profit organizations that in various ways are active actors in the work with human trafficking for sexual purposes. The results shed light on the fact that there is a demand for sexual services that propel the industry of human trafficking for sexual purposes forward. This type of crime can also be explained as a type of gender-based violence that is rooted in a patriarchal and unequal society. Civil society has an important and crucial role to play in combating this type of crime and, not least, in providing support and protection to victims of trafficking. A human trafficking victim has both urgent and long-term needs that need to be met. The study describes civil society's support and protection efforts that human trafficking victims are offered and what conditions they have in Sweden to provide it.

Tidigare forskning: Studien grundas framförallt på teorier om redovisningsval och desspåverkan på ekonomisk ställning, men även forskning om förståelse av finansiell information. Problem: Tidigare forskning har marginellt beforskat hur avskrivningsmetod påverkarekonomisk ställning. Dessutom används vinstdrivande organisationer i större utsträckning änicke vinstdrivande organisationer som empiriska exempel inom forskningen. Studie och syfte: Studien utreder hur sparandet hos bostadsrättsföreningar har påverkats avavskaffandet av progressiv avskrivningsmetod, till följd av införandet av K-regelverken, somledde till en ökning av avskrivningskostnader för föreningar som tidigare tillämpat dennaavskrivningsmetod. Syftet är att undersöka vad ökade avskrivningskostnader till följd av byteav redovisningsprincip får för konsekvenser för bostadsrättsföreningars sparande. Metod: Metoden är kvantitativ där data har samlats in från 70 bostadsrättsföreningarsårsredovisningar, varav 35 stycken tillämpade progressiv avskrivningsmetod innan införandetav K-regelverken och 35 stycken redan tillämpade linjär avskrivningsmetod. Eftersom studienämnar undersöka skillnader i medelvärden för olika grupper lämpar sig en kvantitativ metod. Resultat: Studiens resultat visar att sparandet inte har ökat mer för de bostadsrättsföreningarsom tidigare använde progressiv avskrivningsmetod, vilket även bekräftas av ett robusthetstest. Bidrag: Denna studie bidrar till ett breddat forskningsfält inom byte av redovisningsprincipereftersom den bidrar med hur specifikt avskrivningsmetod påverkar underliggande ekonomiskahändelser och således ekonomisk ställning. Dessutom kan vårt resultat bidra genom huruvidatidigare forskning kan tillämpas på en typ av icke vinstdrivande organisation. Resultatet avdenna studie kan användas av praktiker eftersom det visar att sparande inte ökar på grund avökade avskrivningskostnader, och därmed att andra metoder för sparande kan vara merlämpliga.

Background and research issue: The financial result in a non-profit organization is of secondary importance when the organization is missing a purpose to make profit. Instead, the organization’s work to accomplish its mission is of greater importance for the stakeholders. The annual report is a significant document for the organization in strengthening the accountability to its stakeholders. Previous research in the non-profit field argues that the non-profit sector meets difficulties in being accountable to a range of stakeholders and in measuring the organizations performance in terms of output and outcome. Furthermore, previous literature in the non-profit field have focused on understanding the performance measurement practices of non-profits. Less explored is how non-profits use performance measures and if the measures give any essential value. Purpose: The purpose of the essay is to generate detailed knowledge about and compare how Swedish non-profit organizations report their performance in the annual report to strengthen the accountability to their stakeholders. Method: The study is based on a qualitative method. Through a multiple comparative case study, primary data were used based on semi-structured interviews with six non-profit organizations and secondary data based on the organizations’ annual reports. Empiricism: The empirical evidence shows that four performance perspectives were reported by the majority of the associations, which was as follows: input, output, capacity and inter-organizational networks. Result: The results of the study show that the majority of the organizations report the more traditional measures input and output in their annual report. There is therefore a clear connection between the performance measures that the organizations report and the accountability that the study has identified, a functional accountability. The results of the study also show that there is still a challenge in reporting performance regarding outcome and public value. Accordingly, the results highlight difficulties for non- profit associations to design tools to measure these two perspectives that are connected to a social accountability towards stakeholders. / Bakgrund och problemformulering: Ideella föreningar kanliksom vinstdrivande företag vara bokföringsskyldiga och omfattas av olika regelverk för hur den löpande bokföringen ska avslutas. Då dessa föreningar saknar ett vinstsyfte blir det finansiella resultatet mindre intressant. Ett resultat kopplat till hur föreningen verkar för sitt ändamål blir istället av vikt för organisationens intressenter. Genom att organisationer mäter och rapporterar om sin prestation legitimerar de sin verksamhet och stärker redovisningsansvaret gentemot sina intressenter. Tidigare forskare menar att den ideella sektorn möter svårigheter i att stärka redovisningsansvaret gentemot flera intressenter och i att mäta faktisk prestation i form av resultat och effekter. Prestationsmätning har dominerats av normativa argument för vad organisationer bör inkludera i sin mätning av prestation, vad för mått de ideella organisationerna faktiskt använder och huruvida måtten tillför någon nytta är mindre studerat. Syfte: Uppsatsens syfte är att generera detaljerad kunskap om och jämföra hur ideellaföreningar redovisar sin prestation i årsredovisningen för att stärka redovisningsansvaret till sina intressenter. Metod: Studienär baserad påen kvalitativ metod. Genom enkomparativflerfallsstudieanvändes dels primärdata i form av semistrukturerade intervjuer med sex ideella föreningar, och sekundärdata i form av föreningarnas årsredovisningar. Empiri: Studiens empiri visar på att fyra prestationsperspektiv redovisades av majoriteten av föreningarna, vilket var följande: insatser, verksamheten som skapats av insatserna organisationen fått, kapacitet samt nätverk. Resultat: Studiens resultat påvisar att majoriteten av organisationerna redovisar de mer traditionella måtten insatser och verksamheten som skapats av insatserna i sin årsredovisning.Det förekommer därför en tydlig koppling mellan prestationsmåtten som organisationerna redovisar och det redovisningsansvar som studien identifierat, funktionellt redovisningsansvar. Studiens resultat påvisar även att det kvarstår en utmaning i att redovisa prestation gällande resultatet av aktiviteterna samt åstadkommande av samhällsnytta. Därmed belyser resultatet svårigheter för ideella föreningar att utforma verktyg för att mäta dessa två perspektiv somär kopplade till ett socialt ansvar gentemot intressenterna.

Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by NFPOs in Uganda affect the quality of financial reports. Survey data through a researcher-developed instrument were collected from a purposefully selected sample of 74 NFPOs. Data included financial reporting frameworks as the independent variable, quality of financial reports as the dependent variable, and class of external auditors as a covariate. The data were analyzed using analysis of covariance. Dhanani and Connolly's accountability theory was adopted as the central theory. Findings indicated that there were no significant associations between financial reporting frameworks and quality of financial reports. The highest quality score was 25.2% with a mean of 15.6%, indicating poor NFPO quality reporting in Uganda. These findings support creation of a financial reporting framework for NFPOs. Such a framework could boost donor funding, uniform reporting, and standardized guidelines for external auditors, as well as increased transparency and government confidence in NFPOs.

Hållbar utveckling har på senare år blivit allt mer omtalat och ett ämne som ses som en lösning på den rådande klimatkris som världen står inför. För att ämnet ska uppmärksammas i samhället krävs det att organisationer och beslutsfattare kommunicerar budskapet, dock saknas det tydliga definitioner för hur kommunikationen ska konstrueras. Syftet med denna studie är att, ur ett explorativt synsätt, undersöka vilka visuella och retoriska element som används av den ideella organisationen Svenska Turistföreningen för att konstruera hållbarhet samt hur elementen samspelar med varandra i konstruktionen. Samtidigt önskar studien bidra med ytterligare kunskap om relationen mellan ideella organisationer, hållbarhet, kommunikation och sociala medier.Studiens empiriska material består av fem Instagram-inlägg som analyseras genom en semiotisk bildanalys och en retorisk textanalys. Analysresultatet visade på att de objekt som var synliga i bilderna kontextualiserade bilden och förankrade budskapet. Resultatet visade också att appellformerna ethos och logos var delaktiga i den textuella kommunikationen medan pathos inte återfanns. Samspelet i konstruktionen av hållbarhet synliggjordes mellan de konnotationsbärande objekt som återfanns i bilden och appellformen ethos som återfanns i texten. / Sustainable development has in recent years increased and is a topic that is seen as a solution to the current climate crisis the world is facing. In order for the subject to be noticed in society, it is required that organizations communicate the message of the climate crisis. However, there are no clear definitions for how the communication should be constructed. The purpose of this study is to, from an exploratory point of view, examine the visual and rhetorical elements that are used by the Swedish non-profit organization Swedish Tourist Association to construct sustainability in communication and how the elements interact with each other in the construction. At the same time, the study contributes with further knowledge about the relationship between non-profit organizations, sustainability, communication and social media. The empirical material of the study consists of five Instagram posts that are analyzed through a semiotic image analysis and a rhetorical text analysis. The result showed that the objects that was visible in the images contextualized the image and anchored the message. The results also showed that the rhetoric elements ethos and logos were involved in the textual communication while pathos could not be found. The interplay in the construction of sustainability was visible between the connotation-bearing objects that was found in the images and rhetoric element ethos that was found in the text.

The purpose of this bachelor's thesis in rhetoric is to examine how organizations working with violence prevention use narratives to contribute to behavioral change. This thesis aims to answer two questions: can narratives contribute to abusers or potential abusers seeking help for their violent behavior, and in what way do narratives challenge the normative perceptions about who the abuser is and what is included in the definition of domestic violence? The study material consists of two video clips on YouTube, published in 2016 and 2017. To answer the question, A method for narrative analysis is primarily used, authored by Robert C. Rowland. The analysis is also based on Lennart Hellspong's theory of narratives in argumentation, and Kenneth Burke's concept of identification. The results show that the organizations use similar narratological components and functions to reach out to their audience. This is done by linking to the audience's basic values and needs. Furthermore, supporting, and main characters are used, whose function is to characterize the conflict points of the stories and their antagonists and protagonists. Throughout the narratives' behavioral patterns, the doxa of what the definition of violence includes and who the abuser of violence in society is being challenged.