Background During the child?s first year of life there is a continuous contact with the Child Health Services (CHS) and the parents feel confident and involved. After the first year, the visits to the CHS is reduced at the same time as the everyday life changes for the family as the child starts going to day-care and the parents often go back to work.Aim To examine what it is like being a parent to children aged one to five and what kind of parenting support parents of children aged one to five are in need of.Method Semi-structured interviews were used to interview 25 parents in 21 telephone interviews and one focus group with 4 parents. The recruiting of parents was done on site at one open day-care and with the help of CHS nurses in Sweden. There were 10 men and 15 women.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Background Satisfaction of life and wellbeing is shown to be important when the quality of life is to be understood. The nurse has a significant role in the care of the patient and in his/her experience of life. Aim The purpose of this study is to examine the quality of life, from a nurse perspective. Method The text analysis was carried out with qualified attempts, of a book, "Quality of life a challenge for the nurse" (in Swedish) by T. Rustoen, a nurse who also worked as a teacher in Norway. The book describes how quality of life is experienced from the patients and staffs view. Results The text analysis showed that out of the ordinary descriptions of quality of life, the author found four new themes. These themes where; the meaning of solidarity, confidence, activity and meaningfulness in the existence. Conclusion Quality of life is an important word, which means different to different kind of people.

This master thesis deals with questions concerning facts and fiction in the world of Beatrix Potter's rabbits. The purpose is first and foremost to find the connections between the pet rabbits, that she used as art models, and the rabbits that came to life through her "tales".The method has been to gather facts through biographic reading, and to analyse Beatrix Potter's rabbit tales, using tools developed by Swedish picture book experts. The rabbit characters are thoroughly examined and so are the settings where the tales take place. Matters concerning Beatrix Potter's painting technique and illustration style as well as her literary and pictorial inspirations are dealt with.Conclusions are, that the fictive rabbit characters have indeed a lot to do with the fact that Beatrix Potter was interested in natural history and studied animal behaviour and anatomy in detail. For a long time rabbits, both wild and domesticated, were her favourite study objects which provided conditions for her rabbit fantasies.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Denna uppsats handlar om öppna förskolan, en verksamhet för barn och föräldrar som vissa kommuner väljer att tillhandahålla. Trots att verksamheten funnits drygt 30 år, är den sparsamt utforskad. Uppsatsarbetet har därför inriktats mot ett explorativt sökande efter olika föreställningar om öppna förskolan. Föreställningarna har på formuleringsarenan eftersökts i tryckta källor, och på realiseringsarenan genom en etnografiskt inspirerad fältstudie i två öppna förskolor. Syftet har varit att uppnå förståelse för arenornas föreställningar om öppna förskolan och hur dessa föreställningar förhåller sig till varandra.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

The aim of this study is to widen our knowledge about the basic idea about having an open preschool for adopted children as understood by parents of adopted children and a preschool teacher. Sweden has a large number of international adoptions, in an international comparison among the highest numbers of adoptions per capita. Interviews were carried out with seven adoptive parents and one preschool teacher teaching at a special preschool for adopted children. It was found that adoptive parents had no particular problems with placing their children in an "ordinary" preschool. However, they choose to place the children in an open preschool solely for adopted children because of the possibility of sharing similar experiences as parents and children as well.

The purpose of this bachelor thesis is to gain insight into the attitudes of children´slibrarian towards the position of the printed Children?s book in today?s medialandscape. The reason for our interest is our belief that librarian?s attitudes to newmedia and their work practice have an effect on how children perceive books andreading. The study is built on qualitative interviews among four children?s librarians.Our theoretical framework stems from a variety of researchers within the fields ofpedagogy and media studies such as David Buckingham, Sonia Livingstone, NeilPostman, Ylva Ellneby and Margaret Mackey.

The history of rhetorics in documentary film is a long one. The French brothers Louise and Auguste Lumiére were among the first persons who produced a documentary and their work has had a big impression in the history of documentary during the 1900 century. John Grierson has been called ?the father? of documentary film. He produced films in the English speaking part of the world and he is the founder of the concept ?documentary film?.

The topic of this bachelor thesis is the promotion of easy-to-read fiction for 10-12 year old children in public libraries. The number of easy-to-read fiction books is increasing on the book market. This can be expected to affect the public library. The hypotheses for the study are: 1) Public libraries expose easy-to-read fiction and use it in their reading promotion activities and, 2) The acquisition of easy-to-read books and the use of easy-to-read books in reading promotion activities have increased over the last five years. A self-completion questionnaire was distributed to 44 public libraries in Sweden.

The main objective of this essay is to present the views of nine Swedish publishers and four other agents in the literary field regarding the possibilities of and obstacles to publishing fiction in an electronic format. Furthermore, whether or not electronic publishing is today actually a viable alternative. A substantial part of the essay functions as background to our interview findings and is based primarily on material originating from the Sociology of Literature field. The introductory chapter expounds the methodological and theoretical basis of the essay and is followed by a chapter placing our study in a larger, international media, context. Chapter three deals with the past decades? restructuring of the publishing sector, the professional functions involved in traditional publishing and Pierre Bourdieu?s theories on the cultural and economic forces at work in the literary field.