The purpose of this article is to examine issues concerning quality assurance in the Swedish family counselling. To obtain the purpose following factors have been analysed: what kind of requirements/criteria are put on the companies/practitioners, what the respondents think about the lack of common standards and criteria and their opinions concerning ?Lagen om valfrihetssystemet?. Monitoring of criteria, privatisation and increased competition are other factors that have been analyzed. The material was obtained from the family counsellors own association and was analyzed in the light of previous research and theories regarding the quality of family counselling however we also considered theories about quality within social work in general.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Background: Female representation on boards is an ongoing debate. The European Parliament voted in November 2013 in favour of a proposal that it should be at least 40 percent women on company boards by 2020. Jens Spendrup, president of the Confederation of Swedish Enterprise, was interviewed on Swedish Radio in February 2014 and stated that there are not enough qualified women to recruit to the company boards. The listed companies in Sweden only have 22 percent of women in their company boards and given Jens Spendrup?s statement should they have difficulty reaching up to 40 percent by 2020.

The purpose of this report is to examine what will happen with the financial control of a company if changes from a family owned company to a public company listed on a stock market. The expectations were that the control would have a more short-term focus with more financial measures. The result shows that the changes were experienced as minor. The rate and the work in the finance department showed to be the major changes due to the change of owners..

Objective: For a long-term and viable economic development to take place in a country it needs to promote creativity and innovation in enterprises. The study applies the process model to study the process of innovation in innovative companies in Sweden. The study also applies the technology commercialization model to indicate the ability of companies to commercialize the technology to the market.Main purpose: The purpose of this work is to study how companies in Sweden proceed with an idea generation and if they manage to commercialize these ideas.Method: This study used a qualitative approach. Multiple case studies & interviews.Conclusion: The innovative ideas in innovative SME:s in Sweden is emerged from randomly events and from systematic developments. Consumer chock is the trigger who draws focus on the idea.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Background: Schizophrenia is a serious disease with potential to implicate consequences on both the family and the sick. Nurses have a fundamental responsibility to relieve suffering, and also to offer support to both the individual and the family.Aim: To illuminate experiences of being a family member to a person with schizophrenia.Method: A systematic literature review was chosen. Nine articles were included. After having analyzed the results six categories were found.Result: The family members experienced the disease as fluctuating and stressful. Some felt ashamed for their sick family member and withdrew from the rest of the society.

Background: Schizophrenia is a serious disease with potential to implicate consequences on both the family and the sick. Nurses have a fundamental responsibility to relieve suffering, and also to offer support to both the individual and the family.Aim: To illuminate experiences of being a family member to a person with schizophrenia.Method: A systematic literature review was chosen. Nine articles were included. After having analyzed the results six categories were found.Result: The family members experienced the disease as fluctuating and stressful. Some felt ashamed for their sick family member and withdrew from the rest of the society.

The aim of the study was to understand how the family home secretary reasons and thinks and how they express themselves in their actions towards the family home?s biological children. The method used is qualitative semi-structured interviews, involving six family home secretaries from four different municipalities. The results were analyzed with the help of two theories ? the theory of grassroots bureaucracy and the sociology of childhood theory.

Background: In recent research literature, some researchers mean that companies in fast changing markets have to act proactively while others find that companies have to adapt to conditions and to react. This makes it interesting to study how software companies act strategically and also to study to what extent a flexible organisation is required by companies who proact and by those who react. Purpose: The purpose of this thesis is the study how different types of software companies act strategically and what this requires of the company in terms of flexibility. Delimitation: The study treats only Swedish software companies with more than ten employees. Proceed of the Study: Representatives from four case companies as well as a consultant have been interviewed.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

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 aim of the study was to understand how the family home secretary reasons and thinks and how they express themselves in their actions towards the family home?s biological children. The method used is qualitative semi-structured interviews, involving six family home secretaries from four different municipalities. The results were analyzed with the help of two theories ? the theory of grassroots bureaucracy and the sociology of childhood theory.

Background: When a child gets cancer it involves the whole family. The view of family focused care has change over the years. It has been shown that the family needs support to manage their life situation, when their child is ill. Aim: The aim of this study was to illustrate the family?s life situation, when a child gets cancer.