The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned Parent Company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the Parent Company shall be valued in regards to the tax value, else it will be taxed.

The purpose of this paper is to investigate what consequences the discussed Balken-case have had with regards to freeze-out prices decisions for cash bids. In order to evaluate this, a comparison with a previous study is made. Last but not least, the aim is also to see what kind of arguments the minority successfully can make use of in order to reach a higher freeze-out price nowadays. Underlying the results is basically an empirical survey based on arbitrations disclosing the tendencies after the Balken-case compared to before. The empirical investigation shows that practice has become more clear and uniform after the settlement of the Balken-case where a movement from theoretical values towards market prices is recommended.

AN EVALUATION OF EFFA-VÄSTERS PARENT PROGRAMME FOR PARENTS WITH CHILDREN 2-4 YEARS- A qualitative and quantitative research focused on content, effects and implementationAuthors: Fritz, Jesper & Johansson, LinaSupervisor: Koutakis, NikolausÖrebro UniversityAcademy of Law, psychology and social workSocial Work ProgramSocial Work 41-60 pointsC-essay, 15 pointsAutumn term 2008AbstractThis study is written on commission by The Unit for prevention which is a part of the Social welfare Services in the district of Örebro. The social work practice carried out by the unit is based on universal prevention, which includes providing parent programmes. The aim in this study is to describe and evaluate the EFFA-Väster parent programme, which has been compiled by social workers working at the unit, with regard to the content, effects and implementation of the program. The study is based on a non-experimental inquiry of an experimental group which has been subjected to a pre- and post test. Further, observations has been made of every program session to examine whether the program is implemented in accordance with the intention and how the program is received by the participants.

Society has an obligation to offer parents support of various types, an example of such a support is ?parent support?. The purpose of this study has been to describe midwives and child health care nurses conceptions of the need for early parent support. The definition of early parent support in this study is the first two weeks after delivery. Since the 1970:ies the Swedish delivery and ?BB? care has changed in that the time in hospital care after delivery has been reduced from in average six days, till an average of two days.

Our purpose with this paper was to examine what effect a parent's drinking problem can have for the children in the family. A combination of literature study and qualitative interview analysis was used. The most important research questions were: How do the parent's problems affect the child? In what ways can the social network around the child help it to develop normally despite problems in the home environment? To what extent a parent's drinking problem affects a child depends on many different factors. Based on earlier research and interview data we drew the conclusion that growing up in a family where a parent has a drinking problem has a negative effect on all children.

Support group activities for children with mentally ill parent´s, without a parallel parent group, is by far the most common form in Sweden. The activities have primarily focused on increasing the frequency of the protective factors around children. Of course, parents and the families are also influenced of children´s participating in these activities. Most studies examining support group activities for children from the child's perspective. The experiences of parent?s perspective have not been well studied.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned Parent Company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the Parent Company shall be valued in regards to the tax value, else it will be taxed.

Syftet med denna uppsats var att studera föräldrarnas upplevelser och erfarenheter av att delta i en föräldrautbildning. Studiens frågeställning var: Hur beskriver ett mindre urval föräldrar sina upplevelser och erfarenheter av att delta i parent training? För att besvara frågeställningen tillämpades en kvalitativ metod där djupintervjuer genomfördes med två föräldrapar och två ensamstående mödrar. Samtliga hade genomgått föräldrautbildningen parent training i regi av barn- och ungdomspsykiatrin under år 2004. Gemensamt för samtliga föräldrar var att de kände sig lugnare och mer trygga i föräldrarollen efter avslutad utbildning.

Preschools are nowadays a big part of almost every childhood in Swedish society and the relationships that are built there are important for the child and the child?s future integration in the world of knowledge and education. The preschool teachers are therefore the first persons the child links to beyond the parent. That?s why the relations between the parent and the preschool teacher are an important and interesting aspect in the cooperation between them.

This study regards the Care of Young Persons Act, LVU, and the 2 § that focus on parent inability to care for their children. The assessment of parent ability to care for their children is performed by social workers in different municipalities. The law leaves room for interpretation concerning how to assess parent ability and therefore we found it interesting to study how social workers interpret 2 § LVU. The study?s aim was also to seek an understanding of how different categories, like gender, race, class and physical and psychical ability of the parents affect the assessment of their parenting ability, with a intersectional perspective.

Theories about exposure and risk-taking in an everyday environment show a connection between parental strategies, parent-child relationship and exposure on the Internet. In the present study, the Internet is presented as an everyday activity. Negative exposure is seen as an outcome of risk-taking. The purpose of the study was to examine in what way parental strategies together with the parent-child relationship were related to the teenagers? negative experiences on the Internet, which consisted of three categories: 1) Exposure to pornographic sites, 2) Exposure to upsetting and violent material, 3) Digital bullying.

Theories about exposure and risk-taking in an everyday environment show a connection between parental strategies, parent-child relationship and exposure on the Internet. In the present study, the Internet is presented as an everyday activity. Negative exposure is seen as an outcome of risk-taking. The purpose of the study was to examine in what way parental strategies together with the parent-child relationship were related to the teenagers? negative experiences on the Internet, which consisted of three categories: 1) Exposure to pornographic sites, 2) Exposure to upsetting and violent material, 3) Digital bullying.

In this examination project I look into what ways upper secondary school students conceive themselves as politically influenced before they voted for the general election of 2010. The purpose is to examine which influences the upper secondary school surroundings and the classes of civic education are contributing with to students before they voted. As a method, I have used personal, semi-structural interviews on eight upper secondary school students who all voted for a party represented in the parliament. I have asked questions about how they believe their parents, the surroundings of their school and the classes of civic education have influenced them. To separate which influences primarily the upper secondary school and the classes of civic educations have had on the students, I have selected two comparison groups of four students in each.

In focus of this study lie students of an upper secondary school in a multicultural district, where more than 60 % of the students fail to reach the national goals for education. Since this particularly exposed group of students receives little attention during my studies in the Special Educational Teacher Programme, I have felt an ever growing urge to examine this group closer. As a basis for this study stands theories on how children and youths, in particular those of immigrant background, need holistic consistency and continuity in order to be able to build a positive development of identity. The purpose of this study is to explore the possibilities of developing parent cooperation in a multicultural district, through finding out what teachers and parents expect and desire from parent cooperation. I also want to find out how parents and teachers think that a working parent cooperation affects the student.

The aim of this study was to review six professionals supporters work to support adolescents in grief, and if this support is the kind of support adolescents actually need. These professional supporters are two hospital social workers, two hospice social workers and two support group leaders. The questions included in the work are; How does the professional support look like for adolescents aged 12-18, who has lost a parent in cancer? Are the adolescents getting the support they need from these professionals? The study is based on qualitative interviews based on interview guides, which where then analyzed thematically and linked to previous research and grief theory. The result indicate that adolescents may need different forms of support when their parent is dying or has died.