The purpose of our study is to interpret and understand the experiences that parents to multilingual children have towards multilingualism in pre-school. We are also interested in finding out what these parents think about their children?s development in multilingualism both in pre-school and at home. Our study is based on qualitative interviews. We interviewed nine families that have multilingual children in pre-school.  The data we collected from our interviews has been analyzed using socio-cultural and inter-cultural theories along with previous research. The result of our study showed that parents to multilingual children have both positive and negative opinions about the multilingual concept. Most of our informants had positive opinions about multilingualism in general.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The aim of this study was to examine how children in ages 3 to 4 use the public library with the research questions: What does children?s, in ages between 3 and 4, information behavior look like when they visit a public library in leisure time with a parent? What is the nature of interaction between child and parent, child and the staff of the library, and between child and other visitors? What is the function of the cultural tools in relation to the children?s information behavior? The theoretical frame of reference consisted of Lev Vygotsky?s ?the zone of proximal development? and Roger Säljö?s theory about using cultural tools. To answer the questions I have observed 4 children together with their mothers and siblings at a public library. From the result of the observations I found that every child had their own information behavior. Two of the children only used one kind of cultural tool ? books.

Ett projektstyrningsverktyg som fått stor uppmärksamhet i den akademiska världen och av branschorganisationer är Earned Value Management (EVM). EVM beskrivs av forskare och praktiker som överlägsen andra metoder där det bland annat bevisats att EVM har en signifikant påverkan på ett projekts framgång. Metoden är standard i ett flertal länder men få svenska organisationer förutom vissa svenska myndigheter har adopterat EVM. Syftet med studien är att undersöka motiven till adoption eller avvisande av EVM i stora svenska organisationer för att skapa en bättre förståelse av adoptionsprocessen. För att uppnå syftet genomfördes kvalitativa telefonintervjuer med sex adopterande och fyra avvisande organisationer.

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.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

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.

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.

Denna studie syftar till att lyfta fram de faktorer som påverkar de adopterades livsprocess och visa vad som är avgörande för att skapa en trygg identitet. För att besvara frågeställningen har vi genomfört tio intervjuer och tagit del av en självbiografi och en självrapport. Vi har genomfört denna studie med grundad teori som metodologiskt angreppssätt, vilket innebär att vår frågeställning har vuxit fram ur datamaterialet. Resultatet visar att de faktorer som har påverkat internationellt adopterades livsprocess är en trygg kärna, att kärlek är tjockare än blod, omgivningens stöd, tacksamhet, svenskhet, adoptionens minimala betydelse, bristande intresse, öppenhet till adoptionen, anknytning till födelselandet, ambivalens inför adoptionen, adoptionens maximala betydelse och tillskrivningar kopplat till adoption. Avgörande för att skapa en trygg identitet är en trygg kärna, villkorslös kärlek, stöd från omgivningen och en svensk tillhörighet.

Syftet med denna uppsats var att undersöka hur deltagare upplever en föräldragrupps innehåll och utförande på ett familjecentrum. Studien genomfördes med en kvalitativ ansats, där åtta föräldrar intervjuades. Datamaterial bearbetades och analyserades med hjälp av en kvalitativ manifest innehållsanalys, och studiens teoretiska tolkningsram utgjordes av ett systemteoretiskt perspektiv, Putnams och Bourdieus teori om socialt kapital samt Eriksons psykosociala utvecklingsteori. Betydelsefulla resultat var att föräldragruppen upplevdes som viktig, framför allt för att etablera nya sociala kontakter, uppleva trygghet och stöd från andra nyblivna föräldrar. Det var även viktigt med en ledare med social kompetens, där lyhördhet och flexibilitet var några betydelsefulla egenskaper.

The aim of this thesis is to study young people's views on support, knowledge and change. The eight participants in this interview study are between 14 and 19 years old and they share the experience of growing up in a family where a parent is a substance misuser or mentally ill.Childhood sociology has been used as a theoretical framework. The main finding is that emotional and practical support based on the young person's needs and knowledge based on the ideas of empowerment and agency promotes change. The four most important insights according to the young persons are: My parent has got a problem. It is not my problem.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

In Sweden today, more women are still going on parental leave than men. The number of men and women going on parental leave is more equalized than ever before. At the same time the inequalities are still big and more women than men choose to work part time up till the child is eight years old.The aim of the study is through a gender perspective, to investigate the preschool teacher?s thoughts about the daily meetings with parents and the contact during induction. The study is based on the theoretical concepts: gender, norms and gender equality as well as three questions.

Background A lot of children live in families where a parent is suffering from some kind of mental illness. As nurses we have to notice these children, when we meet patients with mental illnes.Aim The overall purpose of this study was to examine if and how the district/ psychiatric nurse acknowledge the child?s situation, when a parent is suffering from mental illness.Method A qualitative approach was chosen for this study. Six psychiatric nurses and seven district nurses were interviewed. Content analysis was used for the analysis.Result Four main themes appeard in the result: dialogs of different character, family focus, collaboration and report duty.