In a recently published official Report from the Swedish Government (SOU 2010:73) a leg- islative proposal has been introduced. Its main purpose is to prevent parallel registrations of ships that are bareboat chartered to other countries. The legislative proposal claims that by preventing parallel registration of ships the Swedish Maritime Code will better corre- spond with the UN convention on the law of the sea.The UN convention on the law of the sea clearly states that ships are forbidden to fly two flags. There is however no restriction concerning parallel registration, simultaneously, in two registers. A ship that is bareboat chartered out from Sweden does not fulfil criteria re- quired in order to be deregistered, according to the Swedish maritime code.

Many archaeologists have been intrigued by how often symbolic houses of varying forms are used on the burialgrounds of the Scandinavian Bronze Age. Some scholars even claim that to deal with the dead did not mean to set them apart from the world of the living during this period. Since several examples show that there seem to be an active connection between the ship-setting and different types of symbolic houses, this study seek to demonstrate and interpret how the ideology behind these symbols vary between three regionally different Swedish areas: Halland, Småland and Gotland. The purpose is to show that the way chosen to shape the symbols materially not only had fundamental impact on the organization of the burialground itself, but also on how the surrounding world came to comprenhend and use them. This study suggests that even though the special shapes of the graves and the gravefield itself can carry meaning, the materialization of the monuments can be interpreted as incorporated in a practice of remembrance in where the individual shaping of the grave most probably formed part of a greater story..

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..

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.

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.

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 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.

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.

Syftet med förelagda undersökning var att karlägga de krav som ställs vid återvinning av han-delsfartyg i de nya regelverk som antagits av IMO och EU med målet att åstadkomma en miljövänlig fartygsåtervinningsindustri. Fokus har legat på de krav som de aktuella regel-verken ställer på fartygsägare och fartygsåtervinningsanläggningar, främst beträffande hantering och bortskaffning av de miljöfarliga material som finns ombord på fartyg. Med dessa krav som utgångspunkt har det redogjorts för hur ett återvinningsförfarande organiseras för att uppfylla de miljökrav som regelverken ställer.Resultatet av undersökningen pekar på att det med dagens teknik och kunskap i allra högsta grad är möjligt att åstadkomma miljövänlig återvinning av handelsfartyg. De problem och utmaningar som resultatet pekar på ligger på ett annat plan än det rent praktiska, bland annat lyfts den långsamma process som implementering av regelverk är fram som en utmaning för fartygsåtervinningsindustrin.Slutdiskussionen handlar till största delen om implementering av lagstiftningen, men också om hanteringen av fartyget och de material som finns ombord, samt om definitionsfrågor rörande ägendeskap. Vidare diskuteras rollen för andra aktörer inom sjöfartsnäringen och de åtgärder som dessa skulle kunna vidta för att åstadkomma en miljövänlig fartygsåtervinning innan de aktuella regelverken träder i kraft och blir bindande.

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.