Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

In many of the disputes concerning custody, residence and visitation determined by the court, some form of violence has been performed. The consequence of a child who has witnessed violence in their homes is a problem that is sometimes overlooked. It is not unusual that the violence will continue even after a separation. The law shows that the child´s need of both parents is to be met. This has according to previous studies resulted in the fact that courts do not always see visitation with a violent parent as a risk for the child.

Syftet med denna uppsats var att undersöka hur deltagare upplever en föräldragrupps innehåll och utförande på ett familjecentrum. Studien genomfördes med en kvalitativ ansats, där åtta föräldrar intervjuades. Datamaterial bearbetades och analyserades med hjälp av en kvalitativ manifest innehållsanalys, och studiens teoretiska tolkningsram utgjordes av ett systemteoretiskt perspektiv, Putnams och Bourdieus teori om socialt kapital samt Eriksons psykosociala utvecklingsteori. Betydelsefulla resultat var att föräldragruppen upplevdes som viktig, framför allt för att etablera nya sociala kontakter, uppleva trygghet och stöd från andra nyblivna föräldrar. Det var även viktigt med en ledare med social kompetens, där lyhördhet och flexibilitet var några betydelsefulla egenskaper.

The aim of this thesis is to study young people's views on support, knowledge and change. The eight participants in this interview study are between 14 and 19 years old and they share the experience of growing up in a family where a parent is a substance misuser or mentally ill.Childhood sociology has been used as a theoretical framework. The main finding is that emotional and practical support based on the young person's needs and knowledge based on the ideas of empowerment and agency promotes change. The four most important insights according to the young persons are: My parent has got a problem. It is not my problem.

The aim of this study was to examine how adoptive parents related to parenting and how they related to their children?s biological origin. Issues that were used were how adoptive parents described their own parenting, how they described their own thoughts about their children eventually wanting to search their biological origin and how adoptive parents described the child´s country of birth attitudes towards adoptees wishes to search their biological origin. The method used was qualitative research interviews. The theory that was used for analyzing the collected data was attachment theory.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Background:The sudden infant death syndrome (SIDS) has always existed. In the early 1990's, researchers discovered that prone position was associated with a significantly higher risk for SIDS. This resulted in a lowered incidence of SIDS in the world. The campaign showed the value of risk knowledge and risk reducing methods, that's why new information campaigns about other risks regarding SIDS must occur.Aim:The aim was to describe the risk factors and preventive actions for SIDS, and the nurse's role regarding the preventive work. Method: A literature review based on 16 articles based on qualitative and quantitative studies.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Background: Every year, patients die while waiting for an organ due to the shortage of donors. When a patient is declared brain dead, the question of possible organ donation arises. In some cases, the patient is registered in the donor registry, but sometimes their stance on donation is unknown. The next of kin then become involved in the decision and are asked both what the patient would have wanted and how they themselves feel about donating their deceased family member?s organs. Aim: The aim of this literature review was to describe relatives' experiences of the decision-making process regarding organ donation after death.

In Sweden today, more women are still going on parental leave than men. The number of men and women going on parental leave is more equalized than ever before. At the same time the inequalities are still big and more women than men choose to work part time up till the child is eight years old.The aim of the study is through a gender perspective, to investigate the preschool teacher?s thoughts about the daily meetings with parents and the contact during induction. The study is based on the theoretical concepts: gender, norms and gender equality as well as three questions.

Background A lot of children live in families where a parent is suffering from some kind of mental illness. As nurses we have to notice these children, when we meet patients with mental illnes.Aim The overall purpose of this study was to examine if and how the district/ psychiatric nurse acknowledge the child?s situation, when a parent is suffering from mental illness.Method A qualitative approach was chosen for this study. Six psychiatric nurses and seven district nurses were interviewed. Content analysis was used for the analysis.Result Four main themes appeard in the result: dialogs of different character, family focus, collaboration and report duty.

The purpose of this literature review is to describe nurses supportive function to families who lost their child in Sudden Infant Death Syndrome (SIDS).

Introduction: Parental involvement is becoming increasingly common in the paediatric health care. Parental participation at home means that parents receive instruction by nursing staff in order to perform a caregiving procedure at home.Aim: To explore parents' feelings about performing caregiving procedures on their child at home, and their experience of instruction about these, and to explore nurses? experiences of their instruction to parents.Method: A descriptive quantitative and qualitative design using questionnaires with statements to be responded by nurses and parents according to scales graded 1-10. The study was carried out during the autumn of 2009 at a pediatric unit in the University Hospital in Uppsala.Results: Ten completed questionnaires from the nursing staff and ten from parents were obtained. The mean assessment of parents' perceived safety and security, and their perception that their questions had been answered ranged between 8,6 and 9,2.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.