Den svenska idrottsrörelsen har gått över från att vara en amatör- och folkrörelsebaserad verksamhet till en mer kommersiell och professionell verksamhet. Det finns ett ökat fokus på arbetet med att förbättra redovisningen hos ideella föreningar, därför att det finns en ökad oro kring kvalitén. Syftet med denna studie är att undersöka hur de ekonomiansvariga i de ideella idrottsföreningarna upplever arbetet med den ekonomiska redovisningen och utifrån detta diskutera möjliga orsaker till varför ideella idrottsföreningars redovisning varierar i kvalité. För att uppfylla syftet genomfördes åtta kvalitativa intervjuer. Representanter från sex idrottsföreningar som är anslutna till Riksidrottsförbundet deltog i studien. Dessutom intervjuades två anställda på ett distriktsidrottsförbund. Våra resultat tyder på att de ekonomiansvariga upplever att arbetet med att upprätta den ideella idrottsföreningens redovisning tar mycket tid. Detta kan vara ett tecken på att redovisningen har vuxit i omfattning. Vidare kan denna ökade omfattning leda till tidsbrist som möjligen kan påverka redovisningens kvalité. Tidsbristen kan möjligen göra att redovisningen som en ideell idrottsförening producerar inte kan uppfylla de kvalitetsförbättrande kriterierna som finns gällande redovisning. / The Swedish sports movement has developed from sporting among common folks and amateurs to a more commercial and professional movement. The work of improving nonprofit accounting has been focused on since there are rising concerns about the quality of the accounting. The purpose of this study is to investigate how the bookkeepers experience working with the accounting, and on this basis, discuss possible causes as to why non-profit sports organizations’ accounting varies in quality. The study has been conducted through eight qualitative interviews. The participants were six representatives from non-profit sports organizations and two representatives of a District Federation from the Swedish Sport Confederation. Our study indicates that the bookkeepers find the accounting time consuming. This could be a sign that the scope of this kind of accounting has grown. This growth might further affect the quality of the accounting due to an increasing lack of time, which in turn could possibly lead to the accounting produced by a non-profit sports association not fulfilling the qualitative characteristics.

Bakgrund: Majoriteten av landets golfklubbar drivs som ideella föreningar där syftet är att främja medlemmarnas gemensamma intresse. Ekonomin kan trots det ideella syftet ses som en viktig beståndsdel för ideella föreningar. Där regelbundna uppföljningar är att föredra för att undvika en sämre ekonomisk situation. Då ekonomistyrningens syfte ämnar till att uppnå ekonomiska mål kan det fordras anpassning av styrningsverktygen för att kunna applicera dem på den ideella verksamheten. Syfte: Syftet med denna studie är att öka förståelsen för hur ekonomiska styrningsverktyg anpassas till ideella föreningar som har medlemmarnas intresse i fokus. Metod: Tillvägagångssättet utgår från en kvalitativ metod, där studien genomförts på ideella golfklubbar. Det empiriska materialet har inhämtats från fyra semi-strukturerade intervjuer, med klubbchef från respektive golfklubb. Materialet har därefter analyserats utifrån en komparativ metod för att upptäcka skillnader och likheter mellan respondenterna. Slutsats: Studien visar att ekonomiska styrningsverktyg till viss del måste anpassas till den ideella verksamheten, där anpassningen sker efter medlemmarnas intresse. Anpassning görs till budgetarbetet, möjligheten till att öka rörliga intäkter, att investeringsbedömning görs utan möjlighet till intäktsberäkning, samt ideella föreningars olika finansieringsmöjligheter. / Background: The majority of swedish golf clubs are run as non-profit organizations where the purpose is to work for the members' common interest. Despite the non-profit purpose, the economy can be seen as an important element for non-profit organizations where regular follow up is preferable to avoid a bad economic situation. Since the purpose of management control is to achieve financial goals, adaptation may be required to apply the control tools to non-profit organizations. Purpose: The purpose of this study is to increase the understanding of how management control tools are adapted to non-profit organizations that have the members' interest in focus. Method: The approach is based on a qualitative method and the study was conducted at non-profit golf clubs. The empirical material has been collected from four semi- structured interviews with the club manager from each golf club. The material has then been analyzed on the basis of a comparative method for detecting differences and similarities between the respondents. Conclusion: This study shows that management control tools in some parts have to be adapted to non-profit organizations and is adapted after the members' interest. Adaptation is made to the budget process, the possibility to increase variable income, that the investment analysis is made without the possibility of revenue calculation and to the different financing possibilities for non-profit organizations.

Lean together with Toyota shocked the world when it came out. It turned a devastated company into the top car manufacturer. Ever since, the concept of lean has been implemented in companies outside of Toyota, industries outside of the car manufacturing industry and even in the public sector. The non-profit sector suffers problems of inexperienced leaders and economic problems according to theory which is hoped to be solved using lean. It has yet to be properly been introduced into non-profit organizations which this study aims to do. Previous research regarding an implementation of lean in an NPO is almost non-existing. Few instances where specific problems were solved using lean exist but nothing more. Implementing lean as it currently is does not fit well with the nature of non-profit organizations. Therefore, lean must be translated. To make up for a lack of previous research, the study collected qualitative data in the form of semi-structured interviews of eleven people within NPOs. Information regarding lean was gathered through a literature review. The study discovered that the problem regarding uneducated leaders was existent in most interviewed organizations while the economic problems wasn’t equally apparent. NPOs struggled with wastes due to lack of standardization since unpaid employees mostly help out during their spare time and leaders did not feel they could implement standardization and demands upon them. This and other conclusions constitute the answer to the research question with hopes to be a stepping stone to future research. Further research should focus on how to implement standardization while motivating unpaid employees.

<p><p>Our reason for this study is to research how non- profit organizations focused on fundraising, market themselves to create and keep the relationships with their potential and existing contributors. With this study we also want to create an image of the meaning of marketing, applied to non- profit organizations focused on fundraisings, struggle towards attracting more contributors. We also aim to research what our respondents believe will be the outcomes of marketing on nonprofit organizations in the future. For this essay we have chosen a qualitative method which consists of six interviews with respondents whom have different knowledge and experiences of the non- profit sector. We chose this method to be able to view our main subject from different aspects and through the interviews also form a more profound picture of the non- profit sector and also, finally, se what the respondents think about the issue. We have further from our analysis formed a discussion which has later brought us to our conclusions. We can therefore with this state that the marketing of non- profit organizations focused on fundraising is essential to be able to form relationships with potential contributors. We also find that these organizations trough marketing communications can enhance their brand and attract the attention of the people. Our conclusion also shows that the marketing of non- profit focused on fundraising can result in both positive and negative effects. Ultimately we find through our discussion that, the non- profit organizations focused on fundraising lack different aspects of their planning and we therefore find that the primary improvement is not only by feedback to the contributors but also by making different activities to further create strong relationship with their contributors and partners.</p></p>

<p>The Swedish way to organize sport has a long tradition and the parents play an important role in ways to organize sport. Without the thousands of adults who voluntary work the sport associations would have problems to survive. However, there are tendencies to that commitment is reduced, which means that the activity is exposed. The purpose of this study was to examine parents opinions about a nonprofit children´s sport respective professional children´s sport. The study was based on questionnaires which were distributed to 83 parents in four different sports; equestrian sport, track and field sports, ice hockey and soccer. The results show that the parents value the sport, the physical activity, in itself, and not the actual organization of the non-profit sport. Furthermore, the parents seem to be in general positive about the changes a professionalising could mean.</p>

The Swedish way to organize sport has a long tradition and the parents play an important role in ways to organize sport. Without the thousands of adults who voluntary work the sport associations would have problems to survive. However, there are tendencies to that commitment is reduced, which means that the activity is exposed. The purpose of this study was to examine parents opinions about a nonprofit children´s sport respective professional children´s sport. The study was based on questionnaires which were distributed to 83 parents in four different sports; equestrian sport, track and field sports, ice hockey and soccer. The results show that the parents value the sport, the physical activity, in itself, and not the actual organization of the non-profit sport. Furthermore, the parents seem to be in general positive about the changes a professionalising could mean.

I Sverige finns cirka 60 tjejjourer som ideellt arbetar för att stötta och stärka unga kvinnor vars psykiska ohälsa fortsätter att öka. Statistiskt sett så finns klara samband mellan den psykiska ohälsan bland flickor i Sverige och orsak till varför de stödsökande hör av sig till tjejjourerna och andra ideella organisationer. Syftet med studien var att beskriva vad jourerna gör för att förbättra den psykiska ohälsan bland flickor samt att beskriva faktorer som påverkar det ideella arbetet på tjejjourerna enligt de aktiva medlemmarna. En kvalitativ intervjustudie användes som metod. Sju intervjuer genomfördes på aktiva medlemmar på olika tjejjourer och analyserades med hjälp av en innehållsanalys. Resultatet baseras på två teman jourverksamheten och den utåtriktade verksamheten samt fem kategorier, jourens uppbyggnad, stödsökande, resurser, förebyggande arbete och samverka. Tjejjourernas stödbidrag, anställda och aktiva medlemmar påverkar i vilken utsträckning de har möjlighet att arbeta förebyggande. Hjälp till självhjälp samt att stötta och stärka var prioritet i jourverksamheten trots att behov finns i den utåtriktade förebyggande verksamheten. Studien visar på att det läggs allt mer ansvar på landets tjejjourer från bland annat myndigheter att ta hand om tjejer som behöver stöd. Samarbetet i kommunerna mellan tjejjourer och andra instanser behöver förbättras. Det viktigaste förebyggande arbetet sker på skolorna och kommunen bör uppmärksamma att tjejjourerna kan betraktas som ett komplement i detta forum. / In Sweden there is about 60 organisations that works voluntary to support and empower young woman whose mental illness continues to increase. The purpose of this study was to describe factors that affect the volunteer work at these organisations by the active members. A qualitative interview was used as method. Seven interviews conducted on the active members in different organisations and analyzed by a content analysis. The results are based on two themes,- organisation activities and external activities as well as five categories, organisation structure, support seekers, resources, prevention and interact. The girls voluntary organisations are affected to wich extent they are able to work preventively by the support contributions, employees and active members. Self-help and to support and strengthen was the priority in the organisations although there is a need in the external prevention activities. The study shows that there are more and more responsibility on the girls organisations from other authorities. The cooperation in the municipality between the voluntary organisations and others needs to be improved. The most important preventive work is done at school and the municipality should be aware that girls voluntary organisations can be seen as complementary in this forum.

Syftet med denna uppsats är att få en bild av och förståelseför hur ideella föreningar kan bidra till integration. Detta har skett genom enfallstudie av två olika organisationer och deras verksamhet. Metoden somanvänts är kvalitativa semistrukturerade intervjuer med personal från dessaorganisationer kompletterat med deltagande observation. Analysen har gjortsutifrån Jose Alberto Diaz integrationsteori. Resultaten visar att de ideellaorganisationerna bidrar till integration på flera sätt, främst genomspråkundervisning som fyller en särskild funktion då den till stor del riktasmot grupper som inte kan ta del av kommunens undervisning via SFI. Även genom att bidra till inträde i arbetslivet och möjliggörande av informella socialakontakter mellan svenskar och invandrare bidrar organisationerna till integ­ration,samt genom att bidra till förståelse och kunskap om den svenska kulturen ochdet svenska samhällsystemet.

Our reason for this study is to research how non- profit organizations focused on fundraising, market themselves to create and keep the relationships with their potential and existing contributors. With this study we also want to create an image of the meaning of marketing, applied to non- profit organizations focused on fundraisings, struggle towards attracting more contributors. We also aim to research what our respondents believe will be the outcomes of marketing on nonprofit organizations in the future. For this essay we have chosen a qualitative method which consists of six interviews with respondents whom have different knowledge and experiences of the non- profit sector. We chose this method to be able to view our main subject from different aspects and through the interviews also form a more profound picture of the non- profit sector and also, finally, se what the respondents think about the issue. We have further from our analysis formed a discussion which has later brought us to our conclusions. We can therefore with this state that the marketing of non- profit organizations focused on fundraising is essential to be able to form relationships with potential contributors. We also find that these organizations trough marketing communications can enhance their brand and attract the attention of the people. Our conclusion also shows that the marketing of non- profit focused on fundraising can result in both positive and negative effects. Ultimately we find through our discussion that, the non- profit organizations focused on fundraising lack different aspects of their planning and we therefore find that the primary improvement is not only by feedback to the contributors but also by making different activities to further create strong relationship with their contributors and partners.

The aim of this study was to examine women shelters conditions as an organization and how these conditions affect their work with children who have experienced family violence and live in their shelters. In order to achieve a more profound and comprehensive view of the women shelters and their work with these children we selected to execute a qualitative method with semi-structured interviews with collaborators from nine different shelters in Sweden. We found that the women shelter as a non-governmental organization was bicameral and complex where their work with children distinguishes on several areas. We discovered that the women shelters were an organization, affected and formed by its environment. From our empiricism we could distinguish differences on a municipality level where collaborations with schools and social services occur in a resource guided hierarchy which influences the women shelters work with children. The women shelters work also showed to have a focus on the mother, even when they worked with the children. We also found that the shelters work varied in ways of including ideological foundations of moral to its work and therefore where directed and adapting their work with children from different approaches to its working procedures. As a conclusion, women shelters work with children can appear as a lottery of support and help due to its variations in what help the children are offered on their shelters.