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.

The aim of this study is to look into the correctional system?s work with parent ship of incarcerated mothers and fathers from a gender perspective. It is a qualitative study and two interviews have been done with employees from a prison for women and one interview from a prison for men. Two interviews have been done with two former incarcerated parents, one mother and one father. One interview has also been done with an organization which gives children with incarcerated parents support and an opportunity to meet other children in the same situation.

The aim with my work was to gain a deeper understanding of some adult adopted children?s experiences and reflections about which role parent ship plays for the adopted child?s development of identity. Following questions have been in focus: What does a working parent ship imply, seen from the perspective of adopted child? In which way can the development of identity for the adopted child be supported by a functional parent ship? Semi-structured interviews were carried out with the two following themes: Support and confirmation. The sample consisted of five foreign-adopted between the age of 18 and 37 years.

The aim of this qualitative study was to investigate the participants experiences of a parent support group and the effect of their participation on their parental role from a learning perspective. As the parent support group takes place as a group activity, the focus was on the individual learning processes which, in turn, are influenced by both the group itself as well as the leaders of the group. The empirical data was collected from a focus group interview with four mothers, and analyzed using empowerment and coping theories. Based on the participants´ narratives, the result showed that the parent support group had a great social and pedagogic effect on the participants. As a result of the received knowledge in the group from both leaders as well as from other participants, they felt less stressed and more confident in their parental role.

Support group activities for children with mentally ill parent´s, without a parallel parent group, is by far the most common form in Sweden. The activities have primarily focused on increasing the frequency of the protective factors around children. Of course, parents and the families are also influenced of children´s participating in these activities. Most studies examining support group activities for children from the child's perspective. The experiences of parent?s perspective have not been well studied.

This study regards the Care of Young Persons Act, LVU, and the 2 § that focus on parent inability to care for their children. The assessment of parent ability to care for their children is performed by social workers in different municipalities. The law leaves room for interpretation concerning how to assess parent ability and therefore we found it interesting to study how social workers interpret 2 § LVU. The study?s aim was also to seek an understanding of how different categories, like gender, race, class and physical and psychical ability of the parents affect the assessment of their parenting ability, with a intersectional perspective.

The aim of this paper is to define and analyze how the teacher and parents communicate during a parent conference, to acquire knowledge about how the professional conversation can be used during a parent conference. Our study has focused on the teacher?s professional skills during the parent conference. Parent conference has traditional been a time for teachers to inform the parents about the classroom work. It has always been a one- way communication (Alfakir, 2004), but the curriculum stats that parents should have more influence and be a part of the school.

There is an ongoing discussion in Sweden about child perspective and child?s perspective.The municipalities? family law units are required to include these perspectives in their investigations. But how do they affect the outcome of custody investigations? This essay addresses that issue. I have looked at how much say children have and how much they participate in their custody investigations.

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.

Deliberate self-harm are a growing problem among young people in Sweden. It's not only the child that suffers from the behaviour, even the whole family. Parent´s need the right support from the healthcare staff for their own wellbeing, but also to be able to give good support for their child. Par-ent´s experiences are of importance for the nurse in the healthcare of the child and their families. The aim of this study was to describe parent´s experiences of living with a child with a deliberate self-harm behavior.

During adolescence the teenager tries to become an independent individual, something that for many individuals can be experienced as"a hard time". In early childhood the individual was closely connected to the parents, but during adolescence friends and new contacts become more important. Studies in developmental psychology have most often adopted a parent-perspective, which is why a child-perspective is required. The aim of this study is therefore to measure the teenager's relationship with parents and friends and to look for possible correlations between these. As a means of measuring quality in the relationships, the IPPA, the Inventory of Parent and Peer Attachment, was used.

The purpose of this investigation is to come across the associations of consumers who are being exposed to a brand extension from a different product category. Moreover, our aim is to contribute to the knowledge of how consumers respond to these extended products, by investigating the influence of the parent brand. To fulfill our purpose, this study was conducted through qualitative interviews with consumers. In order to carry out our investigation and analyze our findings the following theoretical framework has been used: Customer-based equity, Parent brand affect and Perceived fit. Our data was collected through ten semi-structured interviews including consumers of Fiat and Marlboro brand extensions.

The purpose of this essay was to study the family situation in connection to the absence of one parent due to participation in international peacekeeping and peace enforcement operations. Focus was on the temporarily absent parent's point of view. The study was based on five interviews with parents shortly after their returning home. The main questions has been how the parent described the child-parent relationship before, during and after the absence; the children's experience during this time according to the parent and the family's adjusting to and coping with the situation. Conclusions made from the study show that with a good stabile child-parent relationship and good parenting skills of both parents the families in this study were successful in coping with the situation.

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.

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..