This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

The purpose of this study is to better understand, from a foster parent perspective, how the integration process of the foster child is carried out in the foster family. The purpose is to identify the challenges and success factors in the process. The study is based on a qualitative method. The data consist of interviews with six foster families. The study?s theoretical framework is mostly based on system theory and also on the theory of ambivalence.The results show that most of our families considered five factors to be important in order to facilitate the integration process.

Introduction: Child maltreatment, perpetrated by a caregiver, is a major health problem. The child suffers not only at the instance the abuse or maltreatment occurs, the consequences may persist into adulthood. The specialist nurse in child health (CHN), who works at a child health care unit, comes across almost every child growing up in Sweden. The CHN has an opportunity to implement primary prevention with the family during the child's first years. Aim: The aim of this study is to describe the CHN experiences regarding primary prevention to avoid domestic child maltreatment.

The thesis aims to study how rainbows families are being treated by the authorities and the surroundings. It focuses on how homosexual parents are met in society. Although, homosexuals have the legal right to have a family and enter into marriage, the social norms are still far behind and rainbows families are seen as ?the others? and abnormal.  Earlier researches have been studding how the authorities still assumes that every family are living in a heterosexual family constellation. By this assumption they exclude families who are not living in a heterosexual family.

Introduction: Domestic violence is a big public health problem and the hiddennumbers over victims are big. There is a lack of scientific research in the Nordiccountries when it comes to how the health- and medical care identify and care for thevictims of domestic violence. Aim: This literature review has two aims: To investigatewhat kind of methods maternal health services, child health services and gynecologyclinics in the Nordic countries use to discover women and children exposed to domesticviolence and to investigate if there are any guidelines to go by when a victim ofdomestic violence is identified. Method: A literature review. 12 articles were found inPubMed, Scopus and Cinahl and three more were included after a manual search.

The purpose of this study was to gain knowledge and a picture of how foster parents perceive their task, the role of the placed children and their biological parents.  Even how they perceived their family have been affected by the mandates removal. Consistently showed the most positive experiences with strong ties to the children placed. However, there are experiences of the need for additional guidance, support, education and contact with the client to enhance a sense of competence in the task and prevent collapse. Burnout experienced often based in the placed child's difficulties in integration.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

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.

The purpose of this study was to within a Swedish context and from five persons of foreign descent stories study how they have been affected by interpreting for their parents during their childhood and how this has affected the relationships within the family. Studies conducted in an American context have shown that children interpreting for their parents in everyday situations are prone to undertake roles similar of a family leader. Previous studies also show an increased danger of depression among children who interpreted for their parents. The study was conducted by the use of semi-structured interviews with five male respondents with a varying ethnic background. Using Antonovsky´s theoretical formulation ?sense of coherence? we were able to determine that although our respondents during their childhood were subjected to a large amount of stressful elements they also maintained a high sense of well-being.

This study is based on narratives from two victims of violence. A raped old woman has turned to be the core of this narrative of narrative. She is both a narrator and the head person in her narrative. Her narrative turned out to be a dialogue between two genres namely her trauma story and her life story. By experience violence has been associated with masculinity and powr, which is discussed in some detail.

This essay studies the concept of "livspusslet", a term in swedish that directly translates as "the jigsaw puzzle of life". In recent public debate it has been used to articulate issues concerning the combination of family life and a professional career. The empirical material consists of newspaper articles from nationwide daily newspapers Dagens Nyheter and Svenska Dagbladet between 2009 and 2011. The concept of "livspusslet" relates to the debate about family values, gender equality and the public view on the issue of combining family life with a career. The widespread use of the concept indicates that the social practices surrounding the debate over family policy is shifting.

The purpose of the study was to analyze how media, in this case, the daily newspaper Dagens Nyheter, produces the men and women in men's violence against women in close relationships in news articles and if there has been a change over time in this production. It is a qualitative study in which 40 news articles from DN were analyzed. The starting point in the tanks around the analysis is from a social constructive perspective. Critical discourse analysis is the method I chose to use in the processing of news stories. The result is divided into four different blocks where each block presents the results and the analysis for the following years: 1994, 1999, 2004 and 2009.

This study was conducted in the red-light area of Pune city, India. The target group of the study is sex workers that are victims of human trafficking for the purpose of sexual exploitation. The purpose of this study was to examine the initial and continuing trauma and its effects, and the coping strategies that these women develop in order to survive. The initial trauma occurs during the trafficking and seasoning process in the brothel. The term continuing trauma refers to violence and psychological trauma that are part of sex workers lives.

Introduction: All women can be subjected to intimate personal violence by theirpartner, but the older woman's vulnerability to violence is not highlighted in research.Consequences of violence can be severe and it is essential from a public healthperspective to explore the issue even for the older woman. Objective: The objective ofthe study was to generate a deeper understanding of the problems of older woman'svulnerability to violence by their spouse / partner. The research questions focused onwhat characterized their situation and how a gender perspective can illuminate theproblem. Method: A structured search for scientific studies was carried out in thedatabases: Pubmed, Cinahl, PsykArticles and Scopus in the area of interest. A qualityassessment of the articles was preformed and 12 qualitative studies were included in thestudy.

Placing children in foster care is today considered the best alternative for children unable to stay in their biological environment. A nuclear family consisting of a father, a mother and a child is the most common family structure within foster care today. The purpose of this thesis is to gain insight on the family norms that control the foster care system. It's a qualitative study based on interviews with six professional social workers within the field of foster care. This method gave us empirical material, that was later analyzed from two main theories and one theoretical concept.