Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

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.

Problem: The main problem this thesis brings up is what impact factors like trust, commitment, communication between a company and its costumers and value can have on costumer satisfaction on the basis of a relationship perspective.Purpose: The purpose with this thesis is to describe the importance of factors that can have an impact on customer satisfaction on the basis of a relationship perspective. To do this the author has looked into a company called Q-steps and conducted an investigation on their costumers opinion of their relationship with the company.Method: An interview was held with Q-steps CEO Sören Levén as the basis of the thesis, as well as a questionnaire that was sent to the company?s existing costumers over the web.Theory: In the thesis the author uses a model that describes factors that can have an impact on costumer satisfaction on the basis of a relationship perspective. This model is based on theories within relationship building in service companies.Conclusion: To be able to develop good relationships to their customers and as a result of this increase the level of costumer satisfaction, Q-steps has to take different variables into consideration. The main focus in this matter should lay on the variables that to a great extent affect the level of costumer satisfaction.

The aim with this study was to gain knowledge about how parents who are visual impaired experience and manage the meeting with the world around them. To have children and to be visual impaired creates a complex situation. There is not only the problem how to manage the parenting in technical terms. The disability is also filled with stigma because it diverges from the norms of society. There is not only demands from society about how the parent should behave, the parent also create demands of themselves.

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.

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.

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.

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.

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.

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.

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.

ABSTRACT Behavioural problems are a compound conception for emotional difficulties at different levels. Individuals with behavioural problems could have difficulties with social relations, low self-esteem, anxiety and worry. The purpose with the examination was to describe how clients apprehend their behavioural problems and what they consider could be the causes of it. The examination was based on the qualitative interviews with 5 clients and a professional helper. We came in contact with our clients through our practice.