This MA thesis deals with the actual situation of economic migration in the Czech Republic, the state institutions and non-profit organizations which operate in the field of labour migration and the interrelationship between non-profit organizations and state institutions. The aim of this thesis is to uncover how the global economic recession has influenced activities of state institutions and non-profit organizations which operate in this area. This thesis uses combination of qualitative methods of research.

Synopsis The diploma thesis is focused on cross-sectorial cooperation between corporations and nonprofit organizations. The main goal of the thesis is to find the factors, which influence cross-sectorial cooperation. Furthermore, the aim is to determine typology and foundations of cross-sectorial cooperation and how this cooperation is presented in public within the Czech Republic. Several theories dealing with types of cross-sectorial cooperation and the theory that characterizes basic factors that influence cross-sectorial cooperation are introduced and compared in the theoretical part of this thesis. Research part presents conclusions and findings based on qualitative research, conducted in both corporations and nonprofit organizations. The results and the goals of the thesis are summarized in the conclusion of this thesis.

Criminal recidivism rate has been increasing till 1990 in the Czech Republic. The Czech Republic is also on one of the leading positions in the prison population index list of countries. These two indicators should work as a red alert for us that our justice policies and the system of criminal prevention do not work effectively in the long run. We consider it important then that the increased attention should be paid to the whole system, the programs should be evaluated and the weak spots should be identified. Hence in this work we are looking at the topic form the structural-functional perspective. Using stakeholder analysis methods we identify the key actors of the field. The actors are divided into three basic sectors: governmental sector, market and the third sector. We then focus on the third sector and its' role in the penitentiary and post-release care with special attention to the relations and connections with the governmental sector. The weak spots and the examples of successful cooperation of the two sectors are explored with the tools of the social network analysis. The research results into the functional analysis of the role of the non-profit organizations in the field. Key findings of the research are formulated into the recommendations for stakeholder from both the third and the...

Hållbarhet är ett viktigt koncept i dagens samhälle där TBL teorin blivit allt mer använd av företag. TBL teorin är uppdelad i tre perspektiv, people, planet och profit. Digitaliseringen av revisionsbranschen har på senare tid genomgått stora förändringar. Informations och kommunikationsteknologier (IKT) är ett område inom digitalisering som används flitigt inom revision. Frågan om IKT påverkar revisorns hållbara arbete utifrån TBL teorin har vi inte funnit någon forskning om. För att undersöka syftet med studien har en kvantitativ ansats applicerats och data har samlats in via en webbaserad enkätundersökning vilket revisorer och revisorsassistenter på olika revisionsbyråer deltagit i. Enkätens frågor formulerades utifrån den beroende variabeln revisorns hållbara arbete och den oberoende variabeln IKT. Enkäten undersökte även fyra kontrollvariabler. Resultatet från studien visar på att IKT har en positiv påverkan på revisorns hållbara arbete. Inga kontrollvariabler påverkar sambandet mellan IKT och revisorns hållbara arbete. Dessutom anser revisorer att people, planet och profit är viktiga begrepp och arbetar mycket med samtliga. Profit anses dock vara viktigast och planet anses vara minst viktig. Tidsramen för att slutföra studien och revisorernas högsäsong har begränsat enkätens svarsfrekvens. Detta är något som framtida forskning bör ha i åtanke för att kunna undersöka ämnet ytterligare. / Sustainability is an important concept within today’s society whereas the TBL theory has become increasingly useful by companies. The TBL theory is divided into three perspectives which are people, planet and profit. Lately digitalization of the accounting profession has been through some big changes. Information and communication technologies (ICT) is a field within digitalization that is used diligently within audit. The question if ICT effects the auditors sustainable work using the TBL theory is something that we have not found any research about. To examine the purpose of the study a quantitative approach has been applicated and data has been collected using an online survey that auditors and auditor assistants on different firms has been a part of. The surveys questions were formulated from the dependent variable, the audits sustainable work and the independent variable, ICT. The survey also examined four control variables. The result from the study showed that ICT has a positive effect on the auditors´ sustainable work. Where no control variables effected the correlation between ICT and the auditors´ sustainable work. The auditors also consider people, planet and profit to be important concepts and works a lot with all of them. Profit, however, is considered the most important and planet is considered the least important. The time frame to finish the study and the peak season for auditors has limited the surveys response rate. This is something that future research should consider to be able to investigate the subject further.

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Syfte: Målet med denna forskning är att undersöka utveckling av vinstdrivande och icke-vinstdrivande hållbarhetsrapporter för organisationer för att förstå bättre hur hållbarhetsrapportering har utvecklats i takt med att reglerna har förändrats från att vara frivillig till obligatoriska. Dessutom studien undersöker hur ett företag möter intressenternas informationsbehov i sina hållbarhetsrapporter. Därmed skriver författaren att studien är baserad på organisationernas hållbarhetsrapport, för H&M Group år (2016/2020) och för Unicef Sverige år (2017/ 2020). Metod: Enligt studiens syfte och frågeställningar, är det relevant att välja en kvalitativ metod. Kvalitativ innehållsanalys enligt Bryman och Bell (2019) bygger på att analysera dokument via kvantifiering av dokumentets innehåll. Sekundärdata metod har använts, följaktligen informationen som samlas in kommer från sekundärdata. Till skillnad från kvantitativa metoder med kvalitativa metoder kommer det att vara möjligt att skapa en djupare förståelse för hållbarhetsrapporter, kopplat till studiens forskningsfråga och syfte. Theory perspectives: Hållbar utveckling, vinst och ideell organisation, TBL triple bottom line och stakeholders theory. Empiriskt: H&M Group (vinstdrivande företag) och Unicef Sverige (Ideell organisation). Hållbarhetsrapport år 2016, 2017 och 2020. Författaren har valt att studera hållbarhetsrapport för Unicef år 2017 på grund av tillgänglighet av respektive organisationens rapport. Resultat: Enligt H&M Group och Unicef Sverige har ansträngt sig för att anpassa hållbarhet med olika tillvägagångssätt; till exempel H&M Group använder återvunna råvaror och Unicef använder gamla datorer istället för att köpa nya till personalen. Nyckelord: Intressentteori, Utveckling av hållbarhetsrapportering, Vinstdrivande och ideella organisationer, TBL och validitet / The purpose of this research looks into the evolution of for-profit and non-profit organizational sustainability reports, to better understand how sustainability reporting has evolved as regulations have changed from voluntary to compulsory. Furthermore, to investigate how firms meet stakeholders' information needs in their sustainability reports. In doing so, the author studies sustainability reports of H&M Group years 2016/2020 and Unicef Sweden years 2017/2020. According to the purpose of the study, it is relevant to choose a qualitative method. Qualitative content analysis according to Bryman and Bell (2019) is based on analyzing documents via quantification of the document's content. Unlike quantitative methods with qualitative methods, it will be possible to create a deeper understanding of sustainability reporting, linked to the study's research question and purpose. Between 2016 and 2020, the organization's sustainability reports have improved for both for-profit H&M and non-profit Unicef. Organizations have worked with economical sustainability, environmental sustainability and social sustainability. Because the chosen companies differ in their operation and business model, the development of sustainability reports of Unicef Sweden and H&M Group can be seen differently. Organizations' concern for the environment can be noticed in their sustainability reports. For instance in Unicef Sweden avoids traveling for meetings alternatively they are performing all their meetings online to reduce carbon dioxide emissions. At the same time, H&M Group has mentioned in their sustainability reports the use of recycled raw materials to reduce the impact of their productions. Respective organizations tried to meet stakeholders' information needs through interactions and communication with both internal and external stakeholders. Unicef Sweden has been more considerate for their employees by having standardized routines according to the organization's sustainability reports.

Recently, the Swedish media have highlighted several cases of misuse of grants by non-profit organizations. This attention gave rise to the idea for this thesis. Non-profit organizations have no economic interest and should instead aim to protect the interests oftheir members. They play an important role in civil society, which is why various authorities can award them grants to support their activities. However, it has been discovered that some organizations misuse the grants and use the money for completely different things than the stated purpose. In Sweden, there is no law regulating non-profit organizations. In terms of accounting, also, not all organizations meet the requirements to be covered by the Swedish accounting act. This means that for many non-profit organizations there are no accounting obligations. The aim of this thesis is therefore to examine how the absence of an accounting regulation affects different stakeholders and to assess the role of accounting requirements in addressing scandals in light of stakeholder thinking. Interviews were conducted with stakeholders such as various grant-giving authorities and reviewing authorities. The results show that the majority of them feel that they have been and are affected by this in some way. The main reason is that the authorities have not been able to carry out proper controls on the non-profit organizations because they have not received enough information. The fact that not all non-profit organizations are covered by the accounting act means that they do not prepare information that many stakeholders would consider important in the control process. This in turn increases the risk of failing to detect errors and frauds. To meet stakeholders' information needs and reduce the risk of frauds and scandals, more requirements need to be placed on the non-profit organizations.

Denna undersökning avser att ta reda på hur den ideella organisationen Fatta använder sig av sociala medier för att sätta agendan. Uppsatsen bygger på agenda setting- teorin och tidigare forskning om ideella organisationer. Frågeställningen lyder “Hur använder Fatta sociala medier för att sätta agendan?”. Uppsatsens kärna baseras på insamlat material från Fattas sociala medier Facebook, Instagram och Twitter. Insamlingsperioden var under en månads tid. Detta material analyserades med hjälp av en kvalitativ innehållsanalys. Undersökningens huvudsakliga resultat visar att Fatta använder sociala medier i en väldigt liten utsträckning. Det i sin tur tyder på att det är ett flertal faktorer som spelar in för att en ideell organisation ska kunna hamna på agendan. I Fattas fall hjälper sociala medier dem att nå ut till sin publik med tre huvudsakliga kategorier: information, marknadsföring och uppmaningar. / The purpose of this thesis was to understand how social media can help non profit organizations to set the agenda. We have chosen to study the non profit organization Fatta. In this thesis a qualitative content analysis is used to look at the content in social media posts. The method is used to see how the non profit organiztion Fatta are using social media to set the agenda. The main results of this thesis is that being on social media is not enough for setting the agenda. There are several factors that come into play when a non-profit organization succesfully makes it to the agenda

Doctor of Philosophy / Department of Agricultural Economics / Vincent R. Amanor-Boadu / This dissertation is composed of two essays in applied microeconomics. Using farm level data, the first essay applied nonparametric methods to test the adherence of individual farm’s production choices to profit maximization objective. Results indicate that none of the farms consistently satisfy the joint hypothesis of profit maximization. The study took into account the uncertainty prevalent in agricultural production by systematically modeling the optimization behavior of farms. Departures of observed data of individual farms from profit maximization objectives were attributed more due to stochastic influences caused by output production decisions than input use decisions. Results also support the existence of technological progress during the study period for Kansas farms. At an alpha level of 5%, assuming both input and output quantities as stochastic, only 5.3% of the farms violated the joint hypothesis of profit maximization with standard error exceeding 10%. Whereas when only input quantities are considered stochastic, a total of 71.73% and 2.09% of the farms had minimum standard errors of greater than 10% and 20% respectively required for the joint profit maximization hypothesis to hold. When only output quantity measurements were assumed as stochastic, a total of 80.10 % and 18.84 % of the farms had minimum standard errors of greater than 10% and 20% respectively required for the profit maximization hypothesis to hold. The second essay examines the demand for alcoholic beverages (beer, wine and distilled spirits) for the U.S. using time series data from 1979-2006. The estimation is done using an error correction form of the Almost Ideal Demand System . Results indicate that there is a significant difference between short run and long run elasticity estimates. The paper addresses the exogeneity of log of prices and log of real expenditures. For the beer and wine equations, the hypothesis of joint exogeneity of price index and real expenditure cannot be rejected at all the conventional levels of significance. For the spirits equation, the tests strongly reject the simultaneous exogeneity of price index and real expenditure. When independently tested, price index appears to be endogenous variable where as real expenditure seems exogenous variable. Based on these results, the real expenditure was considered as an exogenous variable, where as the price index for spirits as an endogenous variable.

Master of Science / Department of Agricultural Economics / Kevin C. Dhuyvetter / Structural change within the industry, improved management, and volatility in commodity markets are reasons to evaluate and monitor the dairy industry in the future. The dairy industry has shifted concentration of production between regions over time. The Southern High Plains region, including the states of Colorado, Kansas, Oklahoma, New Mexico, and Texas, has undergone cow inventory growth in the past ten years. Dairies have become more concentrated, management has become more refined, and the commodity markets have become more volatile. Education and tools are readily available to producers with issues on reducing production, animal health, and feed losses. Financial risk is a key area producers have limited knowledge and resources. Mitigating this risk is essential in today‟s marketplace to maximize gains and margins as well as create opportunities for the operation to succeed and be financially sound. There are several resources which approximate returns based on either a point in time reference or complete user input. This study allows users to reflect on 21 years of historical data, 1990-2010, as well as plug in their own data or use default market data to estimate projected returns over the next 12 months. This study also builds a modeling framework that will allow historical dairy returns to be estimated and future returns projected on a regular basis. Over time average herd size has grown to reduce cost per head and producers are more efficient, milk production per cow has increased to over 70 pounds per day. Historically prices have increased over time, but the spread between highs and lows has escalated. This model solidifies that milk price and production are key revenue drivers while feed, replacement costs, and labor are large cost components at 39, 17, and 6 percent, respectively. Additionally, changing market prices can intensify the gain or loss an operation will incur over the short term, the projection model shows 2011 just below breakeven due to strong commodity markets. Dairy operations in the Southern High Plains region have shown positive returns in 108 of 252, 43 percent, months with greatest negative annual returns 2006 and 2009.