This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

The purpose of the study is to examine what effects the law has on principals? approaches to mandatory reporting of child maltreatment (Social Services Act 14:1§). Moreover, the aim is to study if the regulation gets the impact intended. To respond to the purpose, legal science methods in the form of sociology of law were employed aided by qualitative semi-structured research interviews. The interviews comprised six principals in six different schools in the Stockholm area.

The purpose of this essay was to determine whether signs as alternative and augmentative communication is one possible resource for children?s language development. Based on my research questions How educators perceive the importance of SAAC as possible resources to enhance children's communication?, For which children is SAAC used? and How does educators perceive child?s best in communicative interactions? have I interviewed six educators in two different kinds of municipalities with different kind of positions.In my background I lift the importance of communication for the human being, what happens to the children who doesn?t get stimulated to their language and child?s best. My literature has shown that children need to have an incentive to acquire a language and that SAAC is mainly created for children with special needs.

The purpose of this essay was to analyze the management and steering of the social welfare service. The objective was specifically to examine how the leaders approach their position as managers of the social welfare service, and also how they approach their way of steering. The social welfare service acts under political decisions, but the management interpret and transform these decisions into actions. The managers of the social welfare service are therefore important from a democratic perspective. The study was based on five qualitative interviews with two managers of the unity, two departmental managers and the head manager of the social welfare service.

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.

Today automatic milking systems (AMS) are growing in popularity. In these systems the cows are loose and have to get to the robot and the feed on their own. The cows ranking in this system affect their welfare. In this study data from seven years in an AMS was used and analysed. The aim was to investigate how ranking could affect the behaviour of the cows at milking and at feeding.

Background: Diabetes mellitus Type 1 is one of the most common chronicle diseases in childhood. This signifies big changes in the daily life for the child and its family. Aim: The aim of the study was to illustrate the family?s situation when the child falls ill in Type 1 diabetes. Method: The search for literature has been done both manually and in databases.

This paper aims to analyze how child restraint systems (CRS) in cars should be positioned to protect children at the ages 1 to 5. The study is preformed in co-operation with the Swedish insurance company Folksam. Data from Folksam´s database on car crashes in the years 1999-2004 is being used in this study. Every child in the ages 1 to 5 was searched for in the database, which resulted in 184 observations. To perform the analysis, categorical data analysis is suitable.

The aim in the study is to search for a deeper understanding of how parents experience a neurological diagnose of the child and how this affects the parenthood. Parenthood was seen in a systemtheoretical perspective as a social construction. The narrative method was used in two lifestory parentinterviews. The analysis was made from parenthood. The result formed stories about parenthood with children having neuropsyciatric functional disability who even came to be a woman?s struggle.

In the beginning of the nineties there was a change in how the voluntary sector was perceived, and the significance of their work became reevaluated and more acknowledged. As a result, this sector gained a new and higher interest. The changes and downsizing in the welfare state with economic crises, due to political cutback, made the politicians look fore new solutions. One solution is to encourage cooperation between the public sector and the voluntary sector in order to handle the different needs of individuals.Uppsala community and the voluntary sector are working closely together within a project called ?God Livsmiljö?.

 Purpose: The purpose with this study is to investigate how preschool teachers understand the concept the competent child and in what ways this understanding affects their role in children?s learning. Question at issue: What perspective on children do the contributing educationalists have? How do they define a competent child? Do such children exist and if so, are they always competent in all situations? What is the educationalists perspective on learning and knowledge? What is the preschool teacher?s view of their role as educationalists? What do they consider as their most important tasks?Method: To execute this study I have made a qualitative research based on interviews with eight teachers from four different preschools.Main theories: I have built the theoretical part of this study based on four different perspectives on the concept the competent child according to the philosophies of Dion Summer, Jesper Juul and Reggio Emalia. I also describe different theories about learning, knowledge and educationalists as well as the preschools role in the development of child according to different well-known scientists and researchers.Summarized conclusion: The study shows that the interviewed preschool teachers chose to interpret the concept the competent child in three ways.

Psittacines and reptiles are exotic animals that are difficult to care for and it requires extra knowledge to make a correct assessment of their wellbeing. An animal welfare inspector, with an education in general animal welfare, may not have a deep enough knowledge of exotic animals to do a proper assessment of the animal?s general condition and its environment. In this paper it was therefore examined if animal welfare inspectors have enough knowledge to do a satisfying inspection of establishments working with selling of exotic animals. A literature study was used to examine difficulties with each species.

Background:Every year, in Sweden, 250 children and adolescents below 15 years of age are diagnosed with cancer. Over 75% of those diagnosed are cured. Cancer affects not only the child but the whole family. Siblings of the affected child can easily suffer from a lack of attention.Aim:This study aimed to illuminate siblings' experiences of living in a family with a child affected by cancer.Method:A literature-based study based on nine qualitative studies.Results:The result showed that it was important for siblings to have someone close and not be alone, they needed to feel a community. Not to know and not to understand what has happened made them to feel grief, fear, stress and jealousy.

The aim of the study was to describe lone mothers? experience of the contact with the Child Health Centre (CHC). The definition of CHC in the study was the Child Health Centre?s daily activities, the child health nurse and the parent groups. The study had a descriptive design and eleven lone mothers from parent forums on the internet participated.

Children, who grow up in families, where their parents have decided to take care of a foster child on a commission of the social welfare services, are not often given the possibility to tell about their experience of having foster siblings, in research and other studies. The aim of this study was to give biological children, in these families, a chance to tell their narratives of growing up with foster siblings, creating opportunities for families, who might have plans to take care of foster children in the future. They can get a picture of how it could be for the family´s own children. The biological children got the opportunity to tell their narrative stories including the relationships in their families and how they were looking forward into their own future and family life. The used theory takes part in systemic thinking, looking at the family as an organization and how identities are created in relationships and in communication.