Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a Parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

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 aim with my work was to gain a deeper understanding of some adult adopted children?s experiences and reflections about which role parent ship plays for the adopted child?s development of identity. Following questions have been in focus: What does a working parent ship imply, seen from the perspective of adopted child? In which way can the development of identity for the adopted child be supported by a functional parent ship? Semi-structured interviews were carried out with the two following themes: Support and confirmation. The sample consisted of five foreign-adopted between the age of 18 and 37 years.

The aim of this qualitative study was to investigate the participants experiences of a parent support group and the effect of their participation on their parental role from a learning perspective. As the parent support group takes place as a group activity, the focus was on the individual learning processes which, in turn, are influenced by both the group itself as well as the leaders of the group. The empirical data was collected from a focus group interview with four mothers, and analyzed using empowerment and coping theories. Based on the participants´ narratives, the result showed that the parent support group had a great social and pedagogic effect on the participants. As a result of the received knowledge in the group from both leaders as well as from other participants, they felt less stressed and more confident in their parental role.

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.

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.

The aim of this paper is to define and analyze how the teacher and parents communicate during a parent conference, to acquire knowledge about how the professional conversation can be used during a parent conference. Our study has focused on the teacher?s professional skills during the parent conference. Parent conference has traditional been a time for teachers to inform the parents about the classroom work. It has always been a one- way communication (Alfakir, 2004), but the curriculum stats that parents should have more influence and be a part of the school.

There is an ongoing discussion in Sweden about child perspective and child?s perspective.The municipalities? family law units are required to include these perspectives in their investigations. But how do they affect the outcome of custody investigations? This essay addresses that issue. I have looked at how much say children have and how much they participate in their custody investigations.

Drink! The Marketing History of The Coca-Cola Company: A Modernization Perspective examines the development of The Coca-Cola Company?s marketing history, from the founding of the company in 1886 until today. The Coca-Cola Company has been superior on the market for over a century. It has also developed along with the urbanisation of its society, which is interesting in a modernization perspective. The essay investigates the marketing strategies of the company, with focus on three themes: gender, sponsorship and interactive culture phenomenon.

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.

The purpose of this essay was to look at how the Swedish Prison and Probation Service and the Social Service work with children who have parents in prison and what they can do to ease the contact between the children and their parents. In our study we have used different questions regarding parent role, gender, child perspective, contact possibilities and collaboration. We have interviewed six prison officers and five social workers in Skåne. We have also used previously written reports. Our conclusions are that the parent role is affected by imprisonment and more amongst the women than the men.

This essay is about how the company management should prepare to avoid BOHICA syndrome to develop from a reorganisation. BOHICA syndrome is a cynical attitude, acquired by recurrent disappointments from, for example reorganisations. If the company management is attentive and identifies and addresses such disappointments, BOHICA syndrome can prohibit the possibilities in future to work efficiently and profitably in the company. BOHICA syndrome are thus by extension a threat to the company?s survival.