據內政部統計資料顯示2006年臺灣有六萬四千五百四十對夫妻離婚，平均每天有一百七十七對夫妻「一拍兩散」，大約每兩對佳偶中就有一對離婚，離婚率高居亞洲第一。「婚姻問題」是目前臺灣社會中相當重要的議題，也導致因男女離婚而衍生的家庭社會問題正在不斷發生。 然身為長期提供陷入婚姻困境的婦女們，一個求助和傾訴管道的臺北市晚晴婦女協會，從2004到2007年，這四年裡每年入會新增人數卻每下愈況。 針對此狀況，本研究以消費者需求調查面向著手，了解晚晴協會內會員與非會員的服務需求、滿意度以及入會參考依據等。本研究同時認為關係行銷的概念，有助於非營利組織與包括會員與非會員的諮詢個案，保持良好且長期性關係。藉由本研究發現的結論，確立該組織與會員之間關係，提升會員對於組織的參與度以及促使非會員積極加入晚晴協會之可行性探討。 / According to the statistic released in 2006 by The Ministry of Interior, about 170 couples in Taiwan confronted marriage issue every day. In other words, one of two couples will divorce after getting married. It is also the highest rate among Asia countries. “Marriage” and “Family” relationship in Taiwan have become serious social issues nowadays. Warm Life Organization thus is set up to provide a communication and support platform to help women who are dealing with different marriage and family issues. However, this strong and well-known social functions did not drive more new membership into the organization, moreover, the total membership number between 2004 to 2007 has significantly drop down every year. The purpose of this thesis aims to discover customer needs, customer satisfaction and customer participation between organization with members and non-members. Meanwhile, this research adopts the concept of relationship marketing as a major channel to build up a long-term reliability and relationship between organization as well as members or non-members. This research further suggests possible membership maintenance methods, more membership participation opportunities and driving force to encourage new blood according to the survey result.

<p><strong>Syfte:</strong> Syftet med denna uppsats är att ta reda på i vilken omfattning kooperativ och ideella organisationer använder sig av social redovisning. Vi vill undersöka <em>hur</em> och <em>varför</em> de redovisar det sociala ansvarstagandet och om de använder sig av riktlinjer, rekommendationer eller andra verktyg i arbetet med den sociala redovisningen.</p><p> </p><p><strong>Metod: </strong>Studien har utförts med hjälp av en kvalitativ metod då vi ansåg detta vara en lämplig ansats med tanke på de många ”mjuka” variabler som finns i den sociala redovisningen. Två personliga intervjuer har genomförts med respondenter från Basta respektive Barncancerfonden. Informationen vi erhållit har sammanställts och jämförts för att sedan kopplas till teoristudierna. Utifrån detta har vi gjort våra slutsatser.</p><p> </p><p><strong>Resultat & slutsats: </strong>Basta och Barncancerfonden använder sig inte av några hållbarhetsrapporter eller sociala redovisningar, men skriver om sitt arbete ur sociala aspekter i separata dokument eller i förvaltningsberättelser/verksamhetsberättelser. Båda arbetar med en blandning av hård och mjuk data i det som räknas till den sociala redovisningen. I vår slutsats har vi kommit fram till att Basta och Barncancerfonden redovisar mer än vad de själva är medvetna om, vilket vi anser bero på att den sociala redovisningen för dem innebär redovisning av verksamheten i sig.</p><p> </p><p><strong>Förslag till fortsatt forskning: </strong>Det skulle vara intressant att göra en jämförelse mellan ett aktiebolag och en ideell organisations sociala redovisning. Detta främst då syftet med verksamheten skiljer sig åt och det blir en jämförelse mellan ett vinstdrivande och ett icke-vinstdrivande företag/organisation. En annan möjlighet skulle vara att gå längre på djupet med denna uppsats och avgränsa sig till enbart bidragsgivande organisationer alternativt kooperativ.</p><p> </p><p><strong>Uppsatsens bidrag: </strong>Denna uppsats har bidragit till en ökad förståelse för hur den sociala redovisningen används inom kooperativ och ideella organisationer. Studien har gett upphov till ny kunskap om hur dessa organisationer ser på redovisningen av det sociala ansvarstagandet och kan vara värdefull för studenter och andra intressenter som är intresserade av denna form av redovisning.</p> / <p> <strong>Aim:</strong> The aim of this study is to analyse in which extent co-operatives and non-profit organizations use social accounting. We want to examine how and why they report the social responsibility and if they are using guidelines, recommendations or other tools when working with social accounting.</p><p> </p><p><strong>Method: </strong>The study has been carried out with a qualitative method because we felt this to be an appropriate approach with the many soft variables in mind that exists in the social accounting. Two personal interviews have been conducted with respondents from Basta and the Children’s Cancer Foundation. The information we were given were put together, analyzed, compared and finally connected to the theoretical reference frame. We have drawn our conclusions due to that result.</p><p> </p><p><strong>Result & Conclusions: </strong>Basta and Children’s Cancer Foundation do not use any separate sustainability reports or social accountings, but they are writing about their work from the social aspects in separate documents or in annual reports. Both Basta and Children’s Cancer Foundation are working with a mix of hard and soft data in the set of social accounting. In our conclusion, we have found that they account for more than what they themselves are aware of. We believe this to be due to the fact that social accounting in these associations is the same as accounting of the organization’s activity itself.</p><p> </p><p><strong>Suggestions for future research</strong>: It would be interesting to make a comparison between a corporations' and a nonprofit organizations' social accounting. Primarily because the purpose of the organization’s activities are different and there will be a comparison between a profit and a non-profit organization. Another possibility would be to go further with this study and only look into donor organizations or co-operatives.</p><p><strong> </strong></p><p><strong>Contribution of the thesis:</strong> This study has contributed to a better understanding of how social accounting is used in co-operatives and non-profit organizations. The study has given rise to new knowledge about these organizations’s view of reporting of the social responsibility. It can be valuable for students and other stakeholders who are interested in this form of accounting.</p>

<p>Abstract</p><p>The purpose for writing this essay is to study the culture of kindness in the Church of Sweden, as the church constitutes as an idealistic organization (non-profit or voluntary organization).</p><p>The focal point is on how such a culture affects the employees, and if any new components</p><p>that can amplify the concept can be distinguished.</p><p>To do this a case study-design has been employed. The primary sources are qualitative</p><p>interviews with six employees in a congregation in the Church of Sweden, and participant</p><p>observations on two different occasions at the same congregation.</p><p>Theories of organizational sociology has been applied to the material, more specific Edgar H</p><p>Schein’s definition of organizational culture and the concept of a culture of kindness (deriving</p><p>from a report by the Swedish Work Environment Authority) as a specific part of the church’s</p><p>organizational culture.</p><p>The conclusions we can make from our study is that a culture of kindness affect employees in</p><p>both a positive and a negative way. There are many expectations that come with working in</p><p>the Church of Sweden, and these do have an effect on the work performed. There is also</p><p>evidence pointing to the fact that leadership can counteract the fear of conflicts that otherwise</p><p>is associated with the culture of kindness. Finally one can conclude that the concept of</p><p>kindness culture could be elaborated, for instance with a notion of leadership.</p>

<p><strong>Purpose:</strong> The purpose of the essay is to result in recommendations for how non-profit organizations work with signing new and keeping existing donors can be improved.</p><p><strong>Methology:</strong> The thesis has a hermeneutic view. It does not have the intention to lead to generalizations, although the result could lead to new knowledge, increased  understanding and deepened insight based on well thought-out interpretations. Furthermore, the thesis has a deductive approach. The research method is qualitative and the objectivity has been sustained by not enter personal values and views until the discussion section. It is a case study and semi-structured interviews have been done with two non-profit organizations, two individual donors and three donating/sponsoring companies.</p><p><strong>Theoretical perspective:</strong> The essay proceed from theories in development, fundraising, communication and customer relations. The development theory focuses on five phases of fundraising which go through different cycles of fundraising. In the fundraising theory it is focused on central tools of fundraising, development, encouragement for donation and campaign theories. The value theory empathises the relationship between the non-profit organization and the donors, and the donor’s motivation for donation. In the communication theory section is the adaptation between a non-profit organization and its donors brought up.</p><p><strong>Empiric:</strong> The empiric is a condensed version of the material studied and interviews made for this thesis.</p><p><strong>Conclusion:</strong> Simplicity is important when it comes to donations. According to the donors, the trustworthiness of the non-profit organizations is important. It is also important to build a relation between the donor and the non-profit organization. When both heart and mind of the donor is involved value is created and donations are motivated.</p><p> </p><p> </p><p> </p><p> </p>

Syfte: Syftet med denna uppsats är att ta reda på i vilken omfattning kooperativ och ideella organisationer använder sig av social redovisning. Vi vill undersöka hur och varför de redovisar det sociala ansvarstagandet och om de använder sig av riktlinjer, rekommendationer eller andra verktyg i arbetet med den sociala redovisningen.   Metod: Studien har utförts med hjälp av en kvalitativ metod då vi ansåg detta vara en lämplig ansats med tanke på de många ”mjuka” variabler som finns i den sociala redovisningen. Två personliga intervjuer har genomförts med respondenter från Basta respektive Barncancerfonden. Informationen vi erhållit har sammanställts och jämförts för att sedan kopplas till teoristudierna. Utifrån detta har vi gjort våra slutsatser.   Resultat &amp; slutsats: Basta och Barncancerfonden använder sig inte av några hållbarhetsrapporter eller sociala redovisningar, men skriver om sitt arbete ur sociala aspekter i separata dokument eller i förvaltningsberättelser/verksamhetsberättelser. Båda arbetar med en blandning av hård och mjuk data i det som räknas till den sociala redovisningen. I vår slutsats har vi kommit fram till att Basta och Barncancerfonden redovisar mer än vad de själva är medvetna om, vilket vi anser bero på att den sociala redovisningen för dem innebär redovisning av verksamheten i sig.   Förslag till fortsatt forskning: Det skulle vara intressant att göra en jämförelse mellan ett aktiebolag och en ideell organisations sociala redovisning. Detta främst då syftet med verksamheten skiljer sig åt och det blir en jämförelse mellan ett vinstdrivande och ett icke-vinstdrivande företag/organisation. En annan möjlighet skulle vara att gå längre på djupet med denna uppsats och avgränsa sig till enbart bidragsgivande organisationer alternativt kooperativ.   Uppsatsens bidrag: Denna uppsats har bidragit till en ökad förståelse för hur den sociala redovisningen används inom kooperativ och ideella organisationer. Studien har gett upphov till ny kunskap om hur dessa organisationer ser på redovisningen av det sociala ansvarstagandet och kan vara värdefull för studenter och andra intressenter som är intresserade av denna form av redovisning. / Aim: The aim of this study is to analyse in which extent co-operatives and non-profit organizations use social accounting. We want to examine how and why they report the social responsibility and if they are using guidelines, recommendations or other tools when working with social accounting.   Method: The study has been carried out with a qualitative method because we felt this to be an appropriate approach with the many soft variables in mind that exists in the social accounting. Two personal interviews have been conducted with respondents from Basta and the Children’s Cancer Foundation. The information we were given were put together, analyzed, compared and finally connected to the theoretical reference frame. We have drawn our conclusions due to that result.   Result &amp; Conclusions: Basta and Children’s Cancer Foundation do not use any separate sustainability reports or social accountings, but they are writing about their work from the social aspects in separate documents or in annual reports. Both Basta and Children’s Cancer Foundation are working with a mix of hard and soft data in the set of social accounting. In our conclusion, we have found that they account for more than what they themselves are aware of. We believe this to be due to the fact that social accounting in these associations is the same as accounting of the organization’s activity itself.   Suggestions for future research: It would be interesting to make a comparison between a corporations' and a nonprofit organizations' social accounting. Primarily because the purpose of the organization’s activities are different and there will be a comparison between a profit and a non-profit organization. Another possibility would be to go further with this study and only look into donor organizations or co-operatives.   Contribution of the thesis: This study has contributed to a better understanding of how social accounting is used in co-operatives and non-profit organizations. The study has given rise to new knowledge about these organizations’s view of reporting of the social responsibility. It can be valuable for students and other stakeholders who are interested in this form of accounting.

Abstract The purpose for writing this essay is to study the culture of kindness in the Church of Sweden, as the church constitutes as an idealistic organization (non-profit or voluntary organization). The focal point is on how such a culture affects the employees, and if any new components that can amplify the concept can be distinguished. To do this a case study-design has been employed. The primary sources are qualitative interviews with six employees in a congregation in the Church of Sweden, and participant observations on two different occasions at the same congregation. Theories of organizational sociology has been applied to the material, more specific Edgar H Schein’s definition of organizational culture and the concept of a culture of kindness (deriving from a report by the Swedish Work Environment Authority) as a specific part of the church’s organizational culture. The conclusions we can make from our study is that a culture of kindness affect employees in both a positive and a negative way. There are many expectations that come with working in the Church of Sweden, and these do have an effect on the work performed. There is also evidence pointing to the fact that leadership can counteract the fear of conflicts that otherwise is associated with the culture of kindness. Finally one can conclude that the concept of kindness culture could be elaborated, for instance with a notion of leadership.

Purpose: The purpose of the essay is to result in recommendations for how non-profit organizations work with signing new and keeping existing donors can be improved. Methology: The thesis has a hermeneutic view. It does not have the intention to lead to generalizations, although the result could lead to new knowledge, increased  understanding and deepened insight based on well thought-out interpretations. Furthermore, the thesis has a deductive approach. The research method is qualitative and the objectivity has been sustained by not enter personal values and views until the discussion section. It is a case study and semi-structured interviews have been done with two non-profit organizations, two individual donors and three donating/sponsoring companies. Theoretical perspective: The essay proceed from theories in development, fundraising, communication and customer relations. The development theory focuses on five phases of fundraising which go through different cycles of fundraising. In the fundraising theory it is focused on central tools of fundraising, development, encouragement for donation and campaign theories. The value theory empathises the relationship between the non-profit organization and the donors, and the donor’s motivation for donation. In the communication theory section is the adaptation between a non-profit organization and its donors brought up. Empiric: The empiric is a condensed version of the material studied and interviews made for this thesis. Conclusion: Simplicity is important when it comes to donations. According to the donors, the trustworthiness of the non-profit organizations is important. It is also important to build a relation between the donor and the non-profit organization. When both heart and mind of the donor is involved value is created and donations are motivated.

(En)Compassing Heart explores and documents the organizational journey of POR AMOR Community Enhancement Initiatives. POR AMOR is a current, Toronto based, youth-led, non-profit organization I co-founded with three other young women in 2003. POR AMOR initiatives focus on youth empowerment and specifically helping young people to make responsible transitions into adulthood and become active leaders in their communities. Through the use of arts-informed methodological practices, this project is constructed as a modern narrative, infused with spoken-word poetry, to track the journey of a young girl from her passion for the arts to becoming an empowered individual within her community. The young protagonist is representative of the journey of POR AMOR, our journey as young people navigating our way to meaningful work in communities. The mission of POR AMOR is to promote and facilitate art-based youth empowerment initiatives in local and international community contexts.

(En)Compassing Heart explores and documents the organizational journey of POR AMOR Community Enhancement Initiatives. POR AMOR is a current, Toronto based, youth-led, non-profit organization I co-founded with three other young women in 2003. POR AMOR initiatives focus on youth empowerment and specifically helping young people to make responsible transitions into adulthood and become active leaders in their communities. Through the use of arts-informed methodological practices, this project is constructed as a modern narrative, infused with spoken-word poetry, to track the journey of a young girl from her passion for the arts to becoming an empowered individual within her community. The young protagonist is representative of the journey of POR AMOR, our journey as young people navigating our way to meaningful work in communities. The mission of POR AMOR is to promote and facilitate art-based youth empowerment initiatives in local and international community contexts.

Sammanfattning Bakgrund: Med bakgrund i att ideella föreningar upplever sin verksamhet som ovillkorligt skattebefriad är det intressant undersöka den faktiska medvetenhet kring skatteredovisning, och hur den påverkar föreningarnas redovisningsval. Problematiskt är att samtidigt som ideella föreningars skatteregler är likartade, finns indikationer på skillnader i såväl medvetenhet som redovisningsval föreningarna emellan. Syfte: Syftet är att ur ett institutionellt perspektiv undersöka ideella idrottsföreningars medvetenhet kring skatteredovisning. Vidare avser vi undersöka hur denna medvetenhet uttrycker sig i föreningarnas redovisningsval. Teori: Teoribildningen utgår ifrån ett institutionellt perspektiv som förklarar organisationers ageranden. Fokus ligger vid formella regler och informella normer vilka utgör institutioner som formar organisationers beteenden. Vidare förklaras också vägberoende, som kan ses som ett resultat av organisationers tendenser att följa tidigare handlingsval. Metod: Tillvägagångssättet bygger på kvalitativ metod, i form av semistrukturerade intervjuer som genomförts med tio ideella idrottsföreningar i Uppsalaregionen. Dessa har vidare kompletterats med föreningarnas finansiella rapporter. Utöver detta har också intervjuer med Skatteverket och Riksidrottsförbundet gjorts, vilka bidragit med en generell bild kring ideella idrottsföreningars skattesituation. Resultat och slutsatser: I studien framkommer att det finns en varierad medvetenhet kring skatteredovisning föreningar emellan. Framträdande är hur regelmässig medvetenhet ökar i takt med föreningens storlek, samt hur större föreningar i högre grad använder formella regler i syfte att styrka sin redovisning. I övriga föreningar går det att urskilja en lägre medvetenhet kring lagar och regler, och hur de grundar sina redovisningsval i normer och föreningstradition. Vi finner i denna studie att det föreligger risk för undersökningens medelstora föreningar, vilka omsätter mellan 3 och 5 miljoner kronor, att de omedvetet undgår beskattning för verksamhet som egentligen är skattepliktig. / Abstract Background: A common belief among non-profit organizations is that their activities are non-taxable. It is interesting to examine the actual awareness of tax accounting, and further how it affects the individual organizations’ accounting choices. There are indications of differences between organizations concerning both the awareness and accounting practices employed. Purpose: The purpose of this study is from an institutional perspective to examine non-profit organization’s awareness of tax accounting. Furthermore, we intend to examine how this awareness is expressed in the organizations’ accounting choices. Theory: The theory is based on an institutional perspective that explains the behaviour of organizations. The priority lies in the formal rules and informal norms, which constitutes institutions that shape organizational behaviour. The concept of path-dependency is part of the institutional perspective and can be described as the organizations’ tendencies to follow previous courses of action.  Method: The empirical study is based on qualitative methodology, in the form of semi-structured interviews conducted with ten non-profit organizations located in Uppsala. These interviews have also been complemented by the organization’s financial reports. In addition, interviews with the Swedish Tax Agency and the National association of Sports have been conducted, which contributed with a general idea about the tax position in non-profit organizations.  Result and conclusion: The study indicates that there is a varied awareness of tax accounting amongst the organizations. Awareness of regulations increase with the size of the organization. The three largest organizations show a higher awareness compared to their smaller counterparts. As awareness increases so does the use formal rules to legitimize the accounting process. The smaller organizations, in contrast to the larger ones, tend to base their accounting decisions on their own personal notions of accounting practices. We found in this study that there is an imminent risk of the organizations with a net sale between 3 and 5 million SEK to misrepresent their taxable activity. This is due to a lack of knowledge and most errors stem from unawareness.