Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

Background and aim: Asperger syndrome is a neuropsychiatric disability which is essentially characterized by impairments in social interaction. Little is known about how these individuals experience social interaction and more distinctly close relationships. Therefore the purpose of this present study is to explore how initiating and maintaining close relationships could be facilitated for individuals with Asperger syndrome. Furthermore how these individuals would like others to behave towards them. By assuming an insider perspective the empirical data is based on the participants own descriptions of their experiences, thoughts and ideas about close relationships.Findings: Most respondents state that they experience difficulties initiating social interaction, the main reason being that they don?t know what they are expected to say or how to act in this type of situation.

Introduction: The National Board of Health and Welfares conclusion was that today there was a low awareness about children who act sexually toward others and how their problems can be handled. This requires extensive work by school personnel and social workers to give the children the support they need. Aim: The aim was to investigate social workers perception in cases concerning children and adolescents who committed sexual assault. Method: A qualitative method was utilized with semi-structured interviews to describe social workers perceptions in cases concerning children and adolescents who committed sexual assault. Four social workers from different communities were interviewed in southern Sweden.

The social media arena is rapidly growing and more and moreorganisations take part in the daily ongoing conversations indifferent social media channels. Conversations are being heldacross borders on every available topic and ratings and reviews ofconsumer products and services is one of them. This focus onglobalisation is also the reality of the hospitality- and tourismindustry. Their customers travel across borders and are eager,given the opportunity, to share their experiences with each other.As organisations within the hospitality- and tourism industry meetthese demands in terms of providing technological infrastructurefor information sharing and involve themselves in theseconversations there are some issues that need to be addressed.What does the logic of social media look like? How iscommunicating in social media any different from traditionalmarket communication? And how can hospitality- and tourismorganisations adapt their communication to fit into the logic ofsocial media?To conclude how organisations within the hospitality- and tourismindustry can benefit from the use of social media, I haveinterviewed representatives from a number of organisations andstudied their communication.

The purpose of this article has been to elucidate social secretaries? and teachers? experiences of collaboration around children in need of society?s intervention. We wanted to examine what the difficulties could be, according to their experience, and how they handled them. Additionally our aim was to analyze whether their method of dealing with the obstacles were likely to succeed, viewed from the perspective of system theory. In order to achieve our purpose we used a qualitative method and interviewed four social secretaries and four teachers.

The background of this paper is the dual role that the social worker can have, of beeing both supportive and controlling in the meeting with clients. It is also about the power the social worker can have, how they handle the power in their profession and how they remain to it in the relationship with the client. The study is qualitative and built on interviews with eight social workers that work in different areas in the social services. We have chosen to see this dual role as if the social workers have to, in their daily work, handle the roles as one authority role and one supportive role towards the client.The purpose of this study is to understand how the dual role as the social worker has in the profession, as a helper and a authority, is expressed in the work and relationship with the client. We have turned this purpose into two questions: How do social workers with authority remain to the dual roles of the profession? How do the social workers describe and understand power?We don´t want to generalize in this study, we want to give an example of the social workers own experiences about the dual role.

The papers purpose is to examine how the Botkyrka and Huddinge municipalities implement their juvenile law offenders' programs. The paper briefly and concisely outlines the history of juvenile offenders and the social services programs dealing with them. We focus on how two municipalities?, Huddinge and Botkyrka, implement these programs. The municipalities belong to the same judicial district,?Södertörns tingsrätt?.

This study investigates educators? experience of Intensive Behavioral Therapy (IBT) for preschool children diagnosed with autism. The aim is to examine, from the educators? perspective, how useful this method has been, what difference it made for the children with autism that took part in this training and also how the educators? have been able to organize and implement the method. The study is based on 6 semi-structured interviews and 29 surveys.

Abstract Children with neuropsychiatric disorders often require special arrangements from the society. These measures could target the child itself, its parents, or other parts of the social network surrounding the child. Parents of children with neuropsychiatric disorders are often deeply engaged both in their child and in these measures.Three parents of children with neuropsychiatric disorders, and four counselors in different habilitation centers, were interviewed. The purpose of this qualitative interview study was to describe the methods with which the counselors worked to support parents of children with neuropsychiatric disorders, and to understand how the parents experienced this support offered by the counselors.The qualitative interviews with counselors and parents followed a thematic interview guide. A structured interview form was used.

The aim of this paper is to examine how gender and religion is described and portrayed in relation to one another in Swedish textbooks. The research questions used in order to reach the aim of the study is what interpretation of gender and feminism is represented in the textbooks and is the gender perspective consistent regarding all religions described in the textbooks, or does it vary depending on which religion that is described?This study is based on four Swedish textbooks used when teaching religion in Swedish upper secondary school. The books chosen are published after the most recent curriculum for the upper secondary school, published in 2011. The curriculum gave new directions stating that questions of gender in relation to religion should be a part of the education.

In this examination paper I?m using the qualitative method: phenomenographic analysis to present twenty educated and working pre-school teachers opinions about being outdoors in Swedish pre-school. The purpose is to describe the variation between different pre-school teachers? opinions, not to focus on wrong or right.    The paper starts with a review over the opinions presented by the literature on the subject.

The purpose of this study is to reach an understandingfrom the teachers' perspective of their possibilities to successfully teach ina way that fulfills every child's individual needs in a classroom, according tothe idea of a school for everyone. This study also aims for an understanding ofhow the inclusion of children with special needs in the classroom effect the otherpupils. The main questions asked are:How do teachers think that the conditions of teaching adaptedto all pupils look like in practice?What are the factual conditions that affect the terms forinclusive education according to the teachers?The empirical data were obtained through qualitativesemi-structured interviews with six teachers in primary school, stage 1-3. The materialwas processed using an inductive thematic analysis.

As the environmental requirements on businesses increase from various stakeholders, the incentives for businesses to work more with environmental issues also increase. Historically, the requirements were focusing on companies with direct emissions from operations. Lately, the environmental impacts that occur indirectly as results of corporate activities have become more topical. Companies and organizations that mainly offer services often have a greater indirect than direct environmental impact. This is because they are affecting third parties, which in turn have a direct environmental impact.

The aim of this study was to understand how social workers deal with honour-related violence, with special focus on the processing from sheltered housing. Our qualitative interviews with social workers that work with this kind of problems show that there are both obstacles and opportunities in the processing from sheltered housing. On the negative side are the loneliness, the shame and the guilt that the girls may experience when they need to leave their families. The social services can both be an obstacles and an opportunity. When the girls need to create a new life in a new city they have a lot of opportunities and in the same time it is hard to get to know new friends when you don´t know the city or have much money.

This qualitative study is about motivation and experience of support among non-kinship fosterparents in a child welfare agency (NGO), in Paraguay. The empirical data where collectedthrough out six semi-structured qualitative interviews, with totally eight foster parentsparticipating. The aim of the study was to describe and analyze what motivates foster parentsand how they experience support from their formal and informal network. Further theobjective was to investigate how support (may) affect motivation and enable good foster care.Theoretical concepts such as solidarity, intrinsic and extrinsic motivations as well as socialsupport where used to analyze the data.The results show that there are many different motives and motivations (intrinsic andextrinsic) that correlate in the decision to become and continue to be a foster parent. Amongthem social involvement, the wish to make a difference in a child?s life, have something tooffer as a family and personal satisfaction seems to be the most frequent reasons.