Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

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.

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.

ABSTRACTTo be a incarcerated parent and separated from your children can awake difficult thoughts and feelings of being powerless and burdened with debt. When it gives possibilities to maintain connections between the parent and child it can make a feeling of belonging and security. Children and families have long struggled with the difficulties created when a parent goes to prison. The aim with this essay has been to look into how fathers in prison, professionals from correctional institutions and social workers experiences of the connections between children and their incarcerated fathers. We reached our aim through interviews with fathers who had been incarcerated, professionals from correctional institutions, social workers and by literature studies.

There are many children in Sweden today, approximately between 100 000 and 200 000, who have parents or a parent that abuses alcohol or other drugs. In this research paper we have reviewed some of the literature concerning these children and their situation. The purpose of this research paper was to make an interview study of a group activity for children that have parents or a parent, who abuses alcohol or other drugs.This research paper is based on interviews conducted with two children and four group leaders. We compared the children's opinions about the group activity to the opinion of the group leaders of what the group activity has given the children. We also wanted to compare our interview study with other similar studies that has been made within this subject.

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.

To investigate adoptions are part of the social worker's duties. The aim of our study was to examine some adoptive parents, to internationally adopted children, experience of adopting, the time before the adoption, the adoption process, and the time after the adoption. The study is based on qualitative interviews with seven adoptive parents. Theoretical frameworks that have been used are a phenomenological perspective, the dramaturgical perspective of Goffman and the theory of rites of passage.The result of our study shows that the adoptive parents have tried ?everything? to be-come parents in a biological way before they came to the decision to adopt.

In this study I have explored five parents reasoning about toys, from a gender perspective. During the interviews, we have reasoned about toys that are made for girls and for boys, what the differences are, and what advantages and disadvantages there might be for children to play with a variation of toys, made for both genders. The results of the study show that most of the participants are more accepting for girls playing with toys made for boys than the other way around, which indicates that boys? experience of the world might be somewhat limited, while girls have easier access to toys made for both genders..

This study will focus on how patients that suffer from self-injurious behaviours experience the relation between their self and body according to some professionals. The purpose is to enlighten why a person who has mental problems chooses to injure his or her body. We believe that the reason behind this is based on the early attachment between the parent and child. We also believe that a person only continues with this behaviour if he or she gains from it. The research questions this study raises are:· How does a person with self-injurious behaviour experience the relationship between their body and their self?· What is the effect of self-injurious behaviour on the body and what is the effect on the relationship between their body and their self.· How did the relationship between body and self evolve?This study is qualitative and is based on interviews from our respondents of whom all work or have worked with self-injurious behavioural patients.

Background: Parents that loose a child in connection to labour are in great need of support.Health care provider treatment and support is of great importance to how the parents will experience something that is doomed from the beginning to be one of the most tragic events the parents will ever experience. For care givers to live up to this it is incredibly important that there are worked out guidelines to follow at these situations.Aim: To chart and describe Swedish maternity wards care program with reference to ?IUFD?.Method: All clinics in Sweden have been questioned regarding care program for handling of ?IUFD?. Care programs has been gathered, charted and described.Results: 87% (29 of 33) off the maternity wards has a plan for treatment and guidelines for ?IUFD?.

AbstractEvidence based research has shown that organized parent support programmes have a goodeffect in strengthening the role of the parent and preventing problems during growth. Thisin turn has a great significance for Public Health.Komet is one of the evidence based programmes used in Sweden, based on Americanprogrammes and adapted to Swedish conditions.This qualitative study consists of interviews with six children between six and nine yearswith behaviour problems, whose parents have taken part in the Komet programme.With Grounded Theory as research approach the children?s experiences of the programmeand relations within the family have been looked into and analysed.The result of this study suggests that a space for growth of their own is a common need ofthe children, and that this can be achieved by giving them the opportunity to function in afamily environment where they are seen and understood.The Komet programme contributed to this by giving the family tools to strengthen relationswithin the family, create calm and make the children more visible.The self image of the children in this study had improved which gave them more room togrow in a strengthened family situation. This in turn improved conditions for good feelings,and sense of well being, of importance for child development and health..

The aim of this study was to find relations between parents background and education ina wider sense and their children's success in school. The study also includes genusdifferentiations, the family profile and residential areas influence on children's ability anddetermination to study.The study confirmed earlier research that children's success in school is to some extentdependant on their parents education. At the same time it was shown that in most casesthe children reached higher level of education than their parents ? also when they werepoorly educated or had emigrated from a country with big cultural differences. It was alsoevident that children with at least one Swedish parent (and presumably Swedish as theirmother tongue) reached higher educational levels than other children.Children from single parent families often stopped their school carrier after the 9-yearcompulsory class while children of dual parent families more often continued to university.In general, girls were more affluent in school than the boys.

Inspired by Kitaro Nishida?s concept of pure experience this thesis analyses Bergson?s concept of experience with the intention of showing how experience is related to duration and how this in turn destabilizes certain tendencies towards subjectivism that can be found in Bergson?s work. This is accomplished through a reading of Matter and memory, Creative Evolution and Introduction to metaphysics that tries to desintegrate both subject and object in favor of duration. The thesis arrives at describing the combination of duration and non-subjective and supra-individual experience as a polyrhythmic movement..

Inspired by Kitaro Nishida?s concept of pure experience this thesis analyses Bergson?s concept of experience with the intention of showing how experience is related to duration and how this in turn destabilizes certain tendencies towards subjectivism that can be found in Bergson?s work. This is accomplished through a reading of Matter and memory, Creative Evolution and Introduction to metaphysics that tries to desintegrate both subject and object in favor of duration. The thesis arrives at describing the combination of duration and non-subjective and supra-individual experience as a polyrhythmic movement..

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.