The aim of this study is to look into the correctional system?s work with parent ship of incarcerated mothers and fathers from a gender perspective. It is a qualitative study and two interviews have been done with employees from a prison for women and one interview from a prison for men. Two interviews have been done with two former incarcerated parents, one mother and one father. One interview has also been done with an organization which gives children with incarcerated parents support and an opportunity to meet other children in the same situation.

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.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the Parent Company determines which method of translation that should be used.

The aim of this essay was to examine children's experiences of having a pathological gambler as a parent, which consequences this led to socially, economically and emotionally, if those children got any help and in that case where and what kind of help.Central questions asked where:* In what way did the child experience consequences from the parent's gambling?* How did the child experience the gambling parent during the gambling period?* In what way did the gambling affect the relationship between the parent and the child?* How did the parent's gambling affect the child socially, emotionally and economically?* How did the child handle this?* What help did the child itself think it required?* Where did the child got help?This is a qualitative study of nine today adult persons that grown up with a pathological gambler as a parent. The method is qualitative semi structured interviews.The results of the study are that all of them experienced large consequences socially, emotionally and economically. The consequences varied depending on the total situation in the family. The result shows that all of them have got coping abilities and they have applied more to emotion-focused forms of coping than to problem-focused coping..

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.

The parent-student-teacher conference presumes school responsibility of the development of the student. Teacher, student and parents are supposed to talk freely and in confidence, the conference should lead to a forward looking and long term plan. The parent-student-teacher conference should presume equality amongst the parties. The intention of this paper is to illuminate how the conference can be a way to clarify the process of learning. I intend to do this by showing the practice of four teachers, by making conclusions from their experiences they have made in their practice.

AbstractMy aim for this study is to examine what the parent?s of the children attending pre-schoolwants to be a part of, by examining the parent?s description of the performance review andwhat their experience from them was. This study is based on earlier research and literature,which describes the pre-schools activities, how they work and the documented goals they tryto accomplish. I also did eight interviews with parents from two municipalities, which I theninterpreted based on my experience and understanding. The interviews focused on theparent?s description of their experience of how much influence on the work in their child'spre-school.

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.

Today?s globalisation has opened up borders between countries as can especially be seen with the opening of the European Union. This has increased possibilities of communication and transportation, which has provided companies with greater expansion opportunities throughout the world. However, difficulties may occur when companies choose to establish abroad, for instance when French companies establish in Sweden through subsidiaries, the lack of knowledge and understanding, when it comes to the business culture, customs, and values within the host country, as well as the culture and the structure within the company, may contribute to misunderstandings and inability to work in an amalgamated manner. These barriers are a cause of unsuccessful penetration within foreign markets.

Background: The parent has a natural presence in today?s child health care and hospital treatment. The transition from home to a care institution has an impact on the parent. Previous research shows that over time the conditions and the parent?s role in child and youth health care have changed extensively.

The aim of this essay is to examine how parents to children with large undiagnosed behaviour problems experience the parent role and the support they can obtain in their role as parents.To get a deeper description of the parent?s situation a qualitative method is used for the study. The interview carried out through a personal meeting and a question schedule with opened questions where used.The answers of the interview show that parents experience lot of problems. The children don?t get the support in school that the parent think they need because the child don?t have diagnose.

Each year over 3000 children in Sweden lose a parent. The loss of a parent may cause some grave changes in a child?s life, leading to both mental and physical consequences. The purpose of this literature study is to examine the different ways in which health care personnel can better receive and relate to children whose parents are dying or have passed away.Data was collected through such sources as Pubmed, Academic Search Elite and Cinahl, which resulted in the inclusion of sixteen subsequent articles, ten of which were quantitative and six of which were qualitative. Thirteen of the said articles illustrate how children act in response to a dying or deceased parent and what measures were needed for them to move on with their lives.

The purpose of this essay is to examine how same-sex couples experience the second-parent adoption process. To assist us, we have used our questions: how do the couples describe their experiences of the adoption process? Which are the couples? stories about the experience of contact with the involved professionals? What are the opportunities and barriers for same-sex couples to start a family? How do the couples describe their experience of reactions from the community and society, and how do they think the future will look like for same-sex couples? This study has been achieved through a qualitative approach. The empirical data is based on seven semi-structured interviews with same-sex couples or pair members that want to or have had a second-parent adoption. The theory we have used for analyzing the results is phenomenology with focus on queer theory, heteronormativity, and power.

 Becoming an adoptive parent is not always easy. There are positive and negative factors affecting the parent?s experience. The aim of this study is to examine being an adoptive parent to an internationally adopted child based on association, parenthood and ethnic belonging. Frame of interpretation consists of attachment and separations, parenthood and family and ethnic origin and belonging.

The purpose of this study was to examine the problematic and frustrating aspects of parenthood in the modern runaway world of today. In other words, we wanted to study how parents in Sweden experienced their life as parents in the beginning of the 21th century.We wanted to find answers to the following questions:What kind of problems do parents experience and how do they deal with these problems?What would parents consider to be typical for them as parents compared to how they remember their own parents?What do parents think about family politics?Do parents think they need parent education?If parents want parent education, why do they want it?To answer these questions we used qualitative interviews. With this method we got information from six parents and five professional parent educators who was kind enough to let us interview them. We also gathered information about the subject through literature and news articles.The result of the study can be divided into three parts.