Dyviks samfällighet ligger i Nynäshamns kommun och består av totalt 86 fastigheter. Samfälligheten sköts av den samfällighetsförening som alla fastighetsägare är medlemmar i. Föreningen arbetar på ideell basis. Föreningens verkställande ledning, styrelsen, arbetar med att admini-strera föreningens medlemmar, fastigheter samt egendomar. Dessa administrativa arbetsuppgifter har utförts på ett manuellt och tidskrävande sätt. Styrelsen har därför efterfrågat ett digitaliserat system som kan utföra många administrativa uppgifter med en mer automatiserad metod och ökad pålitlighet. Projektets syfte har varit att ta fram ett sådant system för att effektivisera styrelsens administrativa arbetsuppgifter. Projektet har inneburit att genom arbetsmodellen CDIO ta fram en passande systemlösning som motsvarar de problemområden och krav som identifierades under projektet. Framtagandet av lösningen har berört alla moment såsom att analysera problemet genom en förstudie, designa och implementera systemet, testa det samt ta fram en plan för hur systemet ska produktionssättas. Varje krav och funktion har implementerats med en inkrementell arbetsprocess. Resultatet blev ett system med den nödvändigaste funktionaliteten implementerad. Systemet låter styrelsemedlemmarna administrera föreningens intressen (sektioner, båtplatser, medlemmar och fastigheter) samt generera rapporter och medlemmarnas fakturor. Projektet har även resulterat i en utvärdering av hur systemet ska behandla personuppgifter i enlighet med de juri-diska aspekter som existerar, exempelvis personuppgiftslagen, samt en grov ekonomisk driftplan. / Dyviks community is located in Nynäshamns municipality and consists of a total of 86 properties. The community is maintained by the community association that all property owners are members. The association works on a volunteer basis. The association’s executive managing instance, the board, works with administrating the association members, properties and estates. These administration tasks have been carried out in a manual and time-consuming manner. The board has therefore requested a digitalized system that can perform many of the administra-tion tasks with a more automated method and increased reliability. The project’s aim has been to develop a system to streamline the board’s administrative duties. The project has meant that with the working model CDIO design a fitting solution that meets the concerns and requirements identified during the project. The development of the solution has touched all aspects such as analyzing the problem through a pilot study, designing and implementing the system, testing it and developing a plan for how the system should be deployed. Each requirement and function has been implemented with an incremental working procedure. The result was a system with the most necessary functionality implemented. The system allows board members to administer the association's interests (sections, berths, members and properties) and generate reports and members' bills. The project has also resulted in an evaluation of how the system will process personal data in accordance with the legal issues that exist, such as the Data Protection Act, and a rough economic operation plan.

This study aims to examine how professionalization and commercializationinfluence the culture of the organization in a non-profit association. The studyobject is the elite preparatory activity in a sports organization. Therespondents in this study consist of head coaches, coaches and leaders inmanagerial positions who together have contributed to empirical material inthe form of qualitative data. The results were then analyzed out of Schein'stheory of organizational culture and the three cultural levels. The conclusionstated that artifacts and espoused values were identifiable in theorganizational culture based on Schein's theory. However, the underlyingassumptions were more difficult to understand. A connection that indicates aprofessionalization and commercialization of the non-profit activity could bepointed out.

När forskningsöversikten utfördes hittades få artiklar som berörde både ideella föreningar och förebyggandet av ekonomiska oegentligheter. Syftet med studien blev därmed att finna kontrollmekanismer för styrelsen att använda sig av i ideella föreningar. Studien visar att; kunskapen i en styrelse och strukturen i en styrelse är nyckelfunktioner för att motverka förskingring. Studien beskriver lösningar för ideella föreningar hur att minska möjligheten till ekobrott. Faktorerna har tagits fram genom intervjuer från ideella föreningar som blivit utsatta för någon form av förskingring. Faktorerna är också summan av tidigare studier inom samma område. Rapporten är en tvärsnittsstudie där författarna har samlat in data och information från flera olika håll för att kunna finna olika mönster. Rapporten beskriver begreppen intern kontroll, firmatecknare, kompetens, extern revision, visselblåsning och berättande redovisning. Nämnda begrepp benämns i rapporten som kontrollmekanismer, vilka hjälper till att förebygga förskingring och kontrollera finanser i ideella föreningar. Även om styrelsen i en ideell förening idag är fungerande, kan kontrollmekanismerna hjälpa medlemmarna/styrelsemedlemmarna att få en större förståelse för styrelsens uppgift. I analysen och diskussionen resoneras fördelar och nackdelar kring förbättringsfaktorerna. Upptäckterna kommer från intervjuer gjorda på de olika ideella föreningar och de brister som visades från styrelserna. I analysen och diskussionen tas även fram nya synvinklar som inte fått utrymme tidigare i rapporten för att ytterligare belysa vikten av fortsatt forskning inom vårt specifika område. / When the research review was conducted, no studies for non-profit organizations were found to prevent financial irregularities. The purpose of this study was to try to create a document that help the board in a non-profit organization by finding factors to prevent financial misappropriation. It is found in this survey that; knowledge in the board and structure of the board is key functions in order to avoid financial irregularities. These factors have been pointed out through interviews; where non-profit associations have been subjected to different types of misappropriations. The factors are also a result from analysis of previous research within the field. This study is based on a qualitative cross-sectional study where the writers collected data and information from more than one case in order to find different types of patterns. The study was helped by several semi- structured interviews in order to achieve its purpose. This paper describes the concepts; internal control, authorized signatory, competence, external audit, whistleblowing and narrative accounting. These concepts were analysed and developed later as improvement factors, factors that the board of a non-profit organisation can use. Even if the non-profit association has a fully functioning board today, the improvement factors can help the members to receive even greater understanding of the board’s mission. In the conclusion, the various improvement factors are presented as a result from analysis of the theoretical framework as well as from the empirical study. The factors are the findings of what was missing or not utilized well by the representatives in the case study. The authors find that if non-profit associations use these tools, preferably in combination of with each other, one can avoid being subjected to misappropriations in the non-profit association. New arguments for future studies arises in the analysis and discussion to show the importance of this field. This study is written in Swedish.

I have been working for more than three years in o. s. Asistence as a lecturer of group advisory meetings called Job Clubs. The objective of the presented thesis is to evaluate the importance and the key benefits of the group meetings for the clients. The thesis covers the theme of group advisory for certain job seekers with disability. The theoretical part describes the target group of individuals with physical or combined disabilities, the attitude of the society towards employment of people with disabilities, the importance of work for an individual, the issue of supported employment, group social work as well as Job Clubs. The research part of the thesis describes the qualitative research aimed at identifying and describing the benefits of Job Clubs for individuals with physical and combined disabilities in improving their employability. The research was carried out in o. s. Asistence from December 2007 to April 2008 using the structured interview methodology. Two groups of respondents were interviewed. The first one included 18 Job Club participants, the second one comprised of 6 Job Club lecturers. Information gathered in the research will be used by o. s. Asistence to improve the service. The research results underscore the importance and benefits of the group advisory for individuals with various disabilities. The thesis may also serve as a manual for future Job Club lecturers and to point out the importance of employing people with disability in the open labour market.

Una asociación sin fines de lucro, cuyo propósito de constitución atiende a la realización de actividades de auxilio mutuo y asistencia social, ¿se encontraría afecta al pago del Impuesto General a las Ventas de prestar servicios médicos a título oneroso y percibir ingresos por concepto de cuotas de afiliación de distintos programas de Salud? Este es el caso de la Sociedad Francesa de Beneficencia, que de acuerdo con el Tribunal Fiscal en la Resolución N°2146-5-2010, se encuentra afecta al Impuesto General a las Ventas por las referidas operaciones realizadas durante los periodos de diciembre de 1998 a diciembre de 1999. En primera instancia, se declaró fundada la demanda contencioso administrativa, alegandose que producto de su inafectación al Impuesto a la Renta, no es contribuyente de dicho impuesto ni del Impuesto General a las Ventas. En segunda instancia, se revoca la referida sentencia, la Sociedad Francesa de Beneficencia se encuentra afecta al Impuesto General a las Ventas por realizar operaciones de carácter habitual cuyos ingresos percibidos son pasibles de calificar como renta de tercera categoría, independientemente de su inafectación al Impuesto a la Renta, cumpliéndose con el aspecto material de la prestación de servicios del Impuesto General a las Ventas. Finalmente, la Sala Constitucional y Social de la Corte Suprema confirmó la sentencia de primera instancia al señalar, que si bien la asociación realiza actividad empresarial para el cumplimiento de sus fines de auxilio mutuo, producto de la inafectación del Impuesto a la Renta, no cumple con el aspecto material de la hipótesis de incidencia de la prestación de servicios. / Trabajo de suficiencia profesional

This study aims to explore how individuals who are operating Swedish elite football clubs manage the tension between non-profit and commercial logics, and whether organizational form is important when managing them. The respondents in this study are individuals with positions at the very highest organizational level, and predetermined themes that concern the tension within Swedish elite football were used in the design of the interview guide. The results were then analysed from a new institutional perspective. The outcome showed that elite football clubs tend to use similar strategies when managing the logics regardless of organizational form. / Denna studie ämnar undersöka hur individer som är verksamma inom svenska elitfotbollsföreningar hanterar spänningen mellan ideella och kommersiella logiker och om organisationsform har betydelse för hanteringen av dem. Respondenterna i denna studie är individer med befattningar på allra högsta organisatoriska nivå och förutbestämda teman som berör spänningen inom svensk elitfotboll användes vid utformandet av intervjuguiden. Resultaten analyserades sedan ur ett nyinstitutionellt perspektiv. Utfallet visade att elitfotbollsföreningar tenderar att använda likartade strategier vid hanteringen av logikerna oberoende av organisationsform.

Institutions for leisure time activities focused on children and youth are divided into two basic groups in this thesis. First group is represented by educational institutions whose activity is arranged by Act No. 561/2004 Coll., on pre-school, basic, secondary, tertiary and other kind of education (School Act). These institutions concern basic art education, language education and free-time activities. Non-state and non-profit organizations concerning upbringing and education of children and youth in their leisure time belong to the other group. Mostly, they are civil associations whose activity is arranged by Act No 83/1990 Coll. on gathering of citizens. For example, association Junák {--} union of scouts of the Czech republic, civil association YMCA (Young Men´s Christian Assiciation) or civil association Duha (Rainbow) belong there. The aim of this thesis is to describe the problems of institutions of free time activities in short and then bring information on particular organizations functioning in regions Český Krumlov and Prachatice. For this purpose the database of subjects functioning in these regions was created. From them, twenty organizations were chosen, investigated and described more detailed. Because of the aim, the method of qualitative research was used, to be specific, the technique of interview and technique of documents analysis were chosen. Recognized information is divided into six spheres, e.g. legal norm, financing, membership, focused activity, presentation for the public, staff and material funding. According to acquired information from these thematic spheres, separate institutions are compared and their common characteristics or the specifics of single respondents are checked. This work is established for everybody who wants to acquire basic information on free time institutions and know more about some of these organizations.

Abstrakt Syftet med studien är att undersöka herrelitföreningarnas beroende av yttre partners. Samtidigt lyfta fram elitföreningarnas användning av kommersiell verksamhet och hur det påverkar deras ekonomi. Studien kommer också att diskutera fördelar och nackdelar som de undersökta föreningarna ser med införandet av idrottsaktiebolag, eftersom idrottsföreningens går mot ett mer företagsliknande förhållningssätt. Studien är förankrad i den osäkra miljön som bildas när kommersialisering och det ideella idealet ställs mot varandra inom svensk idrott. Forskning instämmer i att idrotten måste skapa en balans mellan kommersialisering och ideell idealet. Å andra sidan råder en viss oenighet om kommersiella intäkter handlar om vinstmaximering eller nyttomaximering. Resource Dependence Theory används för att förklara hur partners minskar deras beroende och osäkerheter i miljön de arbetar i förhållande till yttre partners. Metoden som används är en blandning av kvantitativ och kvalitativ forskning, genom ett frågeformulär som innehåller frågor i en blandning av enkätfrågor och semistrukturerade intervjufrågor. Sexton respondenter deltog i studien. Studien visar att herrelitföreningar tycker att samarbete med externa partners är något att sträva efter, men att det också skapar ett beroende av dessa externa partners. Det verkar också som om beroendet är oförändrat oavsett sammansättningsform. / Abstract The purpose of the study is to investigate the dependence of associations on external organizations. At the same time highlight the sports associations' use of commercial activities and how it affects their finances. The study will also discuss the advantages and disadvantages that the surveyed associations see with the incorporation of sports associations, as the sports associations world is moving towards a more corporate-like approach. The study is rooted in the uncertain environment that is formed when commercialization and the non-profit ideal are set against each other within Swedish sports. Research agrees that sport needs to strike a balance between commercialization and the non-profit ideal. On the other hand, there is disagreement as to whether commercial revenue is about profit maximization or utility maximization. Resource Dependence Theory is used to explain how organizations reduce their dependence and uncertainties in the environment they operate in relation to external partners. The method applied is a mixture of quantitative and qualitative research, through a questionnaire containing questions in a mixture of survey and semi-structured interview questions. Sixteen respondents participated in the study. The study shows that elite sports associations find that collaboration with external organizations is something to strive for, but that it also creates a dependency on these external organizations. It also appears that the dependency is unchanged regardless of the form of association.

Целью данного исследования является определить роль национально-культурных объединений в социально-культурной адаптации мигрантов, прибывающих в Россию из Кыргызстана. Исследование проводилось на примере Кыргызской диаспоры "Кыргызстан-Урал". Работа состоит из введения, трех глав, заключения и списка литературы. В первой главе рассматриваются проблемы социально-культурной адаптации мигрантов в условиях современной России. Во второй главе работы анализируется роль национально-культурных обществ в этих процессах и, в частности, рассматривается деятельность национально-культурного организация «Кыргызстан-Урал». Третья глава работы носит практический характер. Содержание работы изложено на 127 страницах. / The purpose of this study is to determine the role of national and cultural associations in the socio-cultural adaptation of migrants arriving in Russia from Kyrgyzstan. The study was carried out on the example of the Kyrgyz diaspora "Kyrgyzstan-Ural". The work consists of an introduction, three chapters, a conclusion and a bibliography. The first chapter examines the problems of social and cultural adaptation of migrants in the conditions of modern Russia. The second chapter of the work analyzes the role of national-cultural societies in these processes and, in particular, examines the activities of the national-cultural organization "Kyrgyzstan-Ural". The third chapter of the work is practical. The content of the work is presented on 127 pages.