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.

Music not only fun but also necessary. This paper investigates how young people describe their relationship to music. The young people - students - in this study are coming from two different districts of Malmö: One with a population with mainly ethnical Swedish background and the other with a multicultural population. The research question is how we can describe young people's relationship to music on the one hand from the social theories which are presented and on the other hand from own experience as a music teacher. Group interviews are used to get the young people's own descriptions.

This Master thesis is about how to involve young people in a creative process. The aim is to see what methods can be applied to make them reach the kind of knowledge they need to be able to contribute to the creation of a memorial place. Issues such as if a place that displays death has a right to exist in an urban environment or why young people should be involved in the creative process are brought up and discussed in this thesis.The memorial place that the young people contribute to is unique, in some sense, due to it not commemorating any special event or person. The purpose of the memorial is rather to serve the public when larger catastrophes occur or to serve individuals who do not have a grave they can visit to commemorate their loved ones. The idea is to place the memorial in an urban setting in the city of Borås.In this thesis the process that the young people participate in is reported in a form similar to a diary where the reader can follow the developments of the young participants, from how they gain knowledge to how they develop their ideas.

How do the police prevention methods work against juvenile delinquency? The purpose of this study is to see how the police work to prevent juvenile delinquency in two municipalities in Stockholm, Södertälje and Sundbyberg. Additionally, the purpose of this study is also to find out if there are any similarities or differences between the police methods the police use in these two municipalities. We have used qualitative method in which we have interviewed the police and young people from the communities. We interviewed young people to see their attitudes to the police and the area to find their perception of police work in the fields as well as the police forces attitude toward the young people.

This essay describes social workers view on the action contact person. The study was qualitative and six social workers were interviewed on the topic. The effort contact person were chosen as the object for this study since it is the most common action given to young people, despite the lack of research about this subject. The result was analyzed out of conduct action theory and the theory of street level bureaucrats as well as scientific research in this area. The result of this study shows that most of the social workers consider the action as positive.

The aim of the study was to get a deeper understanding of how young people think and act when it comes to Contraceptive use, and also if outside factors have an impact on young peoples behaviour in these matters. We looked at our study from an identity and a development perspective. The method was conducted as a qualitative study. There were two groups of 8 young people, aged 16-17. Also 3 professionals that work with young people participated.

The aim of this descriptive review was to elucidate how the literature describes how children of parents with mental illness experience and have knowledge about their parent?s illness. The aim was furthermore to describe how the children?s existence is affected, can be improved and why the children so often are invisible. Search through Medline (through PubMed) database and additional manual search was conducted.

The aim with this study was to gain knowledge about how parents who are visual impaired experience and manage the meeting with the world around them. To have children and to be visual impaired creates a complex situation. There is not only the problem how to manage the parenting in technical terms. The disability is also filled with stigma because it diverges from the norms of society. There is not only demands from society about how the parent should behave, the parent also create demands of themselves.

The aim of this quantitative study was to from a gender perspective understand and measure the mental health among young people as a sense of managing to handle situations and also how satisfied young people are with their personal qualities. The study also aims to see if there is a connection between these two ways of explaining mental health. This study takes its standpoint from a gender theory and gender stereotypes. The study was conducted as a survey with 100 young girls and boys, all of whom was students of a Swedish upper secondary school. The result of the study show that young people in general has a good sense of being able to handle situations.

The purpose of this essay is, using discourse analysis, to define how the Swedish society sees sexuality and how this is conveyed to young people. The questions at issue are; How is the term sexuality defined and delimited? How are the young people described in relation to sexuality? Are young people ascribed to different needs and qualities in relation to sexuality depending on their gender?There is previously a lot of research with great multitude about the sexuality of the youth. The research methods vary but text analysis within the subject area is unusual. The material used in this discourse analysis have been published by normative public institutions.

The purpose of this paper was to investigate what young behavioral science students, born in the 1980s, think is important in their future work life. The purpose has also been to investigate what attitudes the behavioral science students have towards their future work life, and what place work has in the young behavioral science students lives. After clarification of above, the aim has also been to compare the results with former research. Thereafter the purpose has been to investigate whether traditional work motivation and job satisfaction theories are applicable for young people today. The empirical material is based on interviews with six women who study behavioral science at various levels.

The aim of this study was to examine young men born between 1990-1995 with anorectal malformations (ARM) whom have undergone the new PSARP-operation starting in 1990, and how they experience their psychosocial and sexual health. The study also examines how they cope with their life situation and what their experience is of the health care and how they were responded to through out the years. This study is a qualitative research and consists seven semi- structured interviews with young men between sixteen and twenty years old. The analyses of this material resulted in three themes around which the study centers: psychosocial health, sexual health and the medical establishment and the informants thoughts about the proposition of counseling for themselves and other individuals born with ARM. The study shows that these young men have a good psychosocial health and a likely reason for that is good parental relationships and close friendships.