The purpose of this study has been to investigate how psychosocial support for families where a parent suffers from a life threatening illness can be constructed. The intent was also to explore how the child's perspective is protected and what barriers and opportunities there are for family oriented support. The study has a qualitative approach and includes interviews with four social workers. The interviews were analyzed with a systems theory and attachment theory. The conclusions are that the whole family suffers psychological and social pressures when a parent is sick.

The aim of this study was to describe the meaning of individual care according to Newborn Individualized Developmental Care and Assessment programs (NIDCAP) to the early born child. The care around the early born child has shown a big importance. NIDCAP incorporates many care aspects that give structure for an individual tailored care. A fast care planning within three days and night after the birth according to NIDCAP has a positive effect for the cognitive development. The early child has showed that the surroundings environment has an important role for their development.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The purpose of the study is to examine, describe and analyse how a selection of parents to children with Asperger syndrome understand, experience and cope with their parenthood. To attain this purpose we focused on these following questions;How does the respondents view their parenthood?; What kind of strategies does the respondents use to cope with their parenthood on the basis on their child with Asperger syndrome?; How does the respondents experience the mesosystem interact with them regarding situations contenting strenuous and stress?We chose to do a qualitative study by conducting separate interviews with eight parents to children with Asperger syndrome. Then we analyzed the answers using an abductive research, we tested the empirical data against our choice of theoretical perspectives. The results shows; that several of the parents in the study have experiences of high strenuous and stress in combination the several roles their parenthood contained.

En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till dess ägare. Per definition skiljer sig inte en omvänd fusion från en fusion där dotterbolaget absorberas in i sitt moderbolag. Dock är vägledning och litteratur kring området knapphändig vilket har lett till en spekulation om den omvända fusionen skall kunna anses strida mot det förvärvslåneförbud samt det förbud om att förvärva egna aktier som ställs upp i ABL. För att utröna de eventuella problem som kan uppstå vid en sådan fusion, krävs således en undersökning kring de skatte-, och redovisningsmässiga områden som berörs.

The aim of this study was to describe how the best interest of the child can be constructed in investigations concerning permission for international adopt, where adequate parenthood is investigated. Qualitative research interviews were used as method. Seven investigators from six different sections of the city of Stockholm were interviewed. The information was analysed on the basis of a sociological approach to law and social constructionism.The result showed that adequate parenthood is a condition in the interest of the child. Adequate parenthood is specified as the parent?s qualities and possibility to care for an adopted child.

Parallell barn- och föräldrabehandling är idag det vanligast praktiserade sättet att bedriva behandlingsarbete med barn och familjer. Det har sin grund i ett psykoanalytiskt förhållningssätt där man traditionellt betonar arbetet med barnet, med en möjlig risk att föräldraarbetet och föräldrarnas roll i barnets terapi kommer i skymundan. Följande studie lyfter fram föräldrarnas egna berättelser kring att medverka och vara en del av en parallell behandling tillsammans med sitt barn. Syftet var att belysa föräldrars upplevelse av delaktighet i sina barns terapier när familjen deltagit i en parallell barn- och föräldrabehandling. Det är en kvalitativ intervjustudie med en tolkande ansats ur ett psykodynamiskt och systemiskt perspektiv.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

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.

This report is the result of an investigation of the possibility to use RFID-technology in a producing company. The investigation is focused on a flow between the company?s producing subsidiary company in Lithuania and its main facility in Sweden.RFID is the abbreviation for radiofrequency identification. The RFID-technology forms the base of a system with wireless information transmission between an object to which a transponder, also called tag, has been attached and a reader. The information is transmitted by radio waves and the system is equipped with software that can digitalise the radio waves.

Det är påfrestande att bli förälder och det medför därför en risk att parrelationen blir sämre. Enligt tidigare forskning har föräldrarnas parrelation en betydelsefull inverkan på barnets hälsa. Sjuksköterskans förebyggande arbete inom barnhälsovården är att främja den fysiska, psykiska och sociala hälsan för hela familjen. Eftersom sjuksköterskan på barnavårdscentralen nästan träffar alla föräldrar till barn mellan 0-6 år ger det en unik möjlighet att stödja och stärka föräldrarna i sin parrelation och därmed förebygga ohälsa. Det finns inga nationella riktlinjer att sjuksköterskan skall ge stöd i parrelationen, men det finns förslag att ge stöd och råd vid vissa besök.

Background: Markets in Financial Instruments Directive, MiFID, was implemented in Swedish law in 2007 and aimed to increase competition of the securities market in order to achieve efficiency and lower transaction costs and to enhance investor protection. Another aim was to increase confidence in the market. After the implementation of MiFID some doubts had been highlighted regarding its intentional effects. This evoked the authors? interest to examine the directive?s effects and its impact on investors? trust.Aim: To examine how various participants in the Swedish securities market experienced changes since the implementation of MiFID in 2007, and its impact on the securities market and minor investors' trust.Method: The study applied a qualitative method with a deductive approach to describe, interpret and understand the problem area.

Introduction: Nowadays, it is a considerable fact that parents stay with their hospitalized child, however the role played by parents may not always be obvious. For many parents, this is a difficult experience, which may cause stress among parents who want to be supportive for their child. Parents and children have a close bond and influence each other emotionally; therefore it is of great importance that parent?s experiences of hospitalization should be noted. The pediatric nurse may apply this experience to give the best possible care for the child and the family.

In this essay, I discuss one of the recurring dilemmas for a working recreational pedagogue, namely the hard task of cooperation with parents. As a recreational pedagogue, I am required to work by the curriculum Läroplan för grundskolan, förskoleklassen och fritidshemmet 2011. This policy document talks about what my responsibilities are, including establishing collaboration with parents in terms of the children?s development and education. It happens, however, that the pedagogue and the parent's ethical positions differ.

I Sverige insjuknar 250-300 barn varje år av cancer. De cancertyper som drabbar barn är vanligtvis inte de samma som vuxna utvecklar. Olika cancerformer kräver olika typer av behandling, dessa är cytostatika, operation samt strålbehandling. Sjuksköterskan skall kunna möta föräldrar och barn samt uppfatta deras lidande för att kunna tillfredställa behovet av en god omvårdnad. För föräldrarna upplevs barnets cancerdiagnos ofta som ett svårt lidande, som kan kännas helt outhärdligt.