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.

This report describes an interview study of Swedish elementary school teacher?s view on stu-dent influence. The objective is to find out about teachers' approach to student influence, what do they think happens with students that are allowed to influence and what are the negotiables and non-negotiables when it comes to student influence in elementary education? And do the teachers really want their students to have influence?According to the official policy documents for the Swedish school system the Swedish school shall work towards a democratic school. Not only should the students be educated about de-mocracy but they should also learn to use democratic values and processes.

AbstractThe purpose of this essay is to study in what way teachers in preschool work with pupils enabling them to gain influence and involvement in their learning.Influence means being able to make your voice heard which is an important component of a democratic society. Involvement is about being part of a community in which everyone is welcomed regardless of beliefs and opinions. Several of today's researchers believe that learning occurs in interaction between people. Teachers providing meaningful assignments to pupils, they become more motivated to learn.The study is based on observations of how teachers work with influence and involvement in controlled sessions, and interpretations of them. My results show that children become involved in their learning when they are confronted with a variety of pedagogical approaches to learning.

The aim of this study was to review six professionals supporters work to support adolescents in grief, and if this support is the kind of support adolescents actually need. These professional supporters are two hospital social workers, two hospice social workers and two support group leaders. The questions included in the work are; How does the professional support look like for adolescents aged 12-18, who has lost a parent in cancer? Are the adolescents getting the support they need from these professionals? The study is based on qualitative interviews based on interview guides, which where then analyzed thematically and linked to previous research and grief theory. The result indicate that adolescents may need different forms of support when their parent is dying or has died.

AbstractThe purpose of this essay is to study in what way teachers in preschool work with pupils enabling them to gain influence and involvement in their learning.Influence means being able to make your voice heard which is an important component of a democratic society. Involvement is about being part of a community in which everyone is welcomed regardless of beliefs and opinions. Several of today's researchers believe that learning occurs in interaction between people. Teachers providing meaningful assignments to pupils, they become more motivated to learn.The study is based on observations of how teachers work with influence and involvement in controlled sessions, and interpretations of them. My results show that children become involved in their learning when they are confronted with a variety of pedagogical approaches to learning.

People are given better opportunities to participate in polity today. Democratic equality entails that all individuals are equal and therefore they should be included in the process of making the decisions. How can participation be defined and does it mean that having the possibility to participate means that people can influence the process of making the decisions in polity process?This paper focuses on participation and influence in polity and examine the relationship between having the possibility to participate and having the possibility to actually influence polity process on more local level. Therefore I have been examining the citizens? participation and influence in Helsingborg which is my case study.

Background: Overweight in children has been an increasing problem in recent years and research show that early intervention is important. The parents? diet- and exercise habits are important to lay the foundation for a healthy lifestyle for their children. Aim: To investigate parents? attitudes towards overweight in children.

The purpose of this study is to perform a description of how parents experience their life in a stepfamily and to examine how the parents experience the involvement from their new partner in the children?s upbringing. The issues are: (i) which expectations do the parent has on their new partner in the role as stepparent to the child, (ii) how active does the parent experience their new partners? step parenting concerning the stepchild and (iii) how does the parent expect the new family to take shape? A qualitative study has been done through interviews. The participants were sex biological parents, of which four were fathers and two mothers.

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.

This survey is a qualitative study about how teachers see on the concept student leverage and what they say about how they in practice work with it. We have chosen to examine the subject from a teacher?s perspective, because almost all investigations and literature, that we have found, discuss student influence from a student?s perspective. That?s why we are interested to examine what teachers think of the subject.

This essay deals with the complexity that I perceive in the collaboration processes between preschool and parents. In the essay I present my interpretation of two self-perceived situations where my experience has been that the cooperation has not worked satisfactorily for either part. As a basis for my conclusions I use different theories and studies within the domain. My own experiences - both from ten years of working in preschool as well as from an eight-year experience of being a parent also comes into use. The purpose of my essay is to investigate how different horizons of understanding can come into collision, and how limitations in our own understanding of the perspectives of others can complicate collaboration between educators and parents.In the first story I discuss a situation where, in my professional role, I go into a conflict with a parent about how we have chosen to implement some changes.

People with certain types of disabilities have the legal right to ask for an individual plan. The idea is that the plan should be a tool for the disabled to get more power and influence over the planned actions that involves their lives. The aim of this thesis was to study the individual circumstances of interpersonal power and influence in the work of individual plans. The study was done with a qualitative approach, where three executing officers and three individuals were interviewed. The results show that the conditions for the individual?s influence are far more complicated than at first glance.

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.