La presente investigación se basa en el tratamiento contable de los ingresos ordinarios derivados de la prestación de servicios, originado por la venta de los paquetes turísticos en las agencias de viaje, nos enfocamos en el reconocimiento indebido de los ingresos ordinarios por no considerar el determinante que es el grado de realización del servicio según lo establecido en las Normas Internacionales de Contabilidad (NIC 18) The present investigation is based on the accounting treatment of the ordinary income derived from the rendering of services, originated by the sale of the tourist packages in the travel agencies, we focus on the undue recognition of the ordinary income for not considering the determinant that is the degree of completion of the service as established in the International Accounting Standards (IAS 18)

This thesis is about the every day life of children who suffer from economic hardship. The aim is, from the children's point of view, to create an understanding of the consequences that economic hardship has on their relationships with their parents and other children. A further aim is to gain an understanding of how children act in relation to the families' economic situation and how they experience their every day life and general living conditions. Parents have also been interviewed about the families' general living conditions and the interaction between children and parents in relation to the economic situation. The empirical data has been collected over a period of fourteen months. Fourteen children aged 7-19 years and eight parents in seven families have been interviewed on five occasions. A total of 44 interviews have been conducted. The theoretical foundation of the thesis is childhood sociology, symbolic interactionism and social identity. The conclusions of this thesis can be summarized in two major results. The first is that economic hardship is of importance in the relationship with other children and in the interaction between children and their parents. The children's possibilities of participating together with peers through possessions and activities are affected to a varying extent depending on the circumstances. The relationship with their parents is also affected by children having to take economic responsibility and by children cooperating with them. Economic hardship also causes a strain on the relationship. The second major result is that children are active in forming theirs and their families' every day life in relation to the economic limits. On the basis of their understanding and their definition of the situation they choose different strategies, the aims of which are either to live within the limitations of the situation, so-called reactive strategies, or to change their own situation and sometimes also the situation of their household. These are defined as proactive strategies in the thesis.

The aim of this essay was to create an understanding of teachers strategies to respond to children in economic hardship in school and if these children can participate on equal terms in school. To examine this, we chose to do semi-structured interviews which is a qualitative method. Eight teachers were interviewed from four different elementary schools. In our interviews, we found that all the schools both had elements of inclusion and exclusion, which can result in both equal and unequal terms for participation in school. We also found that the school with the most students in economic hardship had the most inclusive strategies. Another thing we discovered was that the Swedish school law is ambiguous, because it says that school should be free of charge but at the same time accepts that the school takes out an insignificant cost from the students. Because there is no definition of the insignificant cost and the policy about school related costs are vague, it gave the teacher some discretion to define how much and at which time the insignificant cost could be relevant. The teachers’ could use their discretion to support the children who lived in economic hardship, by reducing the risk for their economic situation to be visible to others and enable them to participate on more equal terms, for example by having extra snacks or money with them during school

The negative relationship between economic hardship, child maltreatment, and child development in young children is well-documented. However, few studies have examined the mechanisms underlying the link between family economic hardship and child mental health outcomes in the context of child maltreatment. In this study, the family stress model is used to understand how family economic hardship affects child mental health. In this model, the effects of economic hardship on child mental health are indirect through their influence on family processes. Family processes are aspects of family life and are characterized by parental psychological functioning and parenting behavior. Because unhealthy family processes, which often lead to maltreatment, are associated with poor outcomes in the development of children, this framework can link developmental research and theory to an analysis of child maltreatment. The current study analyzes data from the National Survey of Child and Adolescent Well-Being-II, a survey of families in the child welfare system. The sample included children ages 18 months to 11 years and their parent (or caregivers). The results indicated that family income, a measure of economic hardship, was significantly associated with mental health problems in children involved in the child welfare system, but not in the way it was expected. Structural equation modeling analysis revealed no significant direct or indirect paths from family income to child mental health, but showed that family income affected other mechanisms contributing to poor child mental health. Lower family income was associated with greater parental depressive symptoms, alcohol use, drug use, and physical abuse. In line with the family stress model, the relationship between parental depression and child mental health was partially mediated through physical abuse. Similarly, physical abuse fully mediated the relationship between parental alcohol use and child mental health. However, neglect did not mediate the relationship between family processes and child mental health. Contrary to the study hypothesis, family processes did not mediate the relationship between family income and child mental health. Rather, family processes predicted poor child mental health. In particular, physical abuse was an important vehicle through which parental functioning translated to poor mental health outcomes in children. / text

This report examines a nonprofit executive education provider, The RGK Center for Philanthropy and Community Service (RGK), as a conduit to understanding challenges that nonprofit executive education providers in the U.S. are experiencing in the current economic environment. These challenges include attracting participants (who are presently less likely to invest in executive education because of budget constraints), cutting costs, increasing revenue, coping with slashed budgets, and trying to stay innovative by developing timely, relevant content that meets nonprofit leaders’ evolving needs and desires during economic hardship. RGK aims to strategically use its limited resources to expand its executive education programming, called the Strategic Management Program (SMP), in hopes of increasing revenue while better meeting the needs of its local nonprofit leadership community. This report provides the first steps in planning for SMP’s strategic expansion with a market analysis that will give RGK a thorough understanding of the strengths and weaknesses of current SMP programming, as well as a comprehensive view of the environment in which the SMP is operating. The market analysis is achieved through examining the external environment, RGK’s internal SMP environment, and a target audience assessment. Second, the report gives specific recommendations and strategies for expanding SMP, based on insights garnered from the market analysis and other research. / text

This study examined the impact of perceived economic hardship on family processes and children's socially withdrawn (reticent) behaviors in Romania. The sample consisted of 121 Romanian mothers and fathers of 4-5 year old children, as well as children's kindergarten teachers. Drawing on Conger and colleagues' family stress model of economic hardship, the associations among mothers' and fathers' ratings of economic hardship, depression, marital conflict, psychologically controlling parenting, and teacher ratings of child social withdrawal were analyzed. Structural equation modeling using AMOS 7.0 was used to test the model. Findings generally support earlier studies with European American families, as well as research with families outside of the U.S. Results indicate that higher perceptions of economic hardship related to increases in marital conflict. Mothers' and fathers' depression also associated positively with marital conflict. Marital conflict related to psychologically controlling parenting and mediated the effects of parents' depression on psychological control. Psychological control, in turn, associated positively with children's socially withdrawn (reticent) behaviors. Multiple group analysis indicated that the models for boys (N = 61) and girls (N = 60) were significantly different. Further analyses indicated that for boys, psychologically controlling parenting did not predict reticence. For girls, only fathers' psychological control predicted reticence. Significant links were additionally found for girls between economic hardship and fathers' depression, and between fathers' depression and psychologically controlling parenting.

I Sverige omfattas äldre personer av ett historiskt och internationellt sett generöst offentligt ekonomiskt grundtrygghetssystem. Trots det ökade risken för relativ fattigdom bland unga ålderspensionärer (65 till 74 år) under 2000-talets första decennium. Det nya pensionssystemet, tillsammans med den demografiska och ekonomiska utvecklingen, förväntas bidra till att denna trend fortsätter. Inom ramen för dessa omständigheter undersöker avhandlingen yngre ålderspensionärers relativa ekonomiska utsatthet, vad den får för konsekvenser i deras vardag och hur de hanterar situationen. Särskilt vikt läggs vid hur människors livshistorier inverkar på problematiken. Avhandlingen baseras på 30 intervjuer med ekonomiskt utsatta och 17 intervjuer med ekonomiskt trygga yngre ålderspensionärer. Ekonomisk utsatthet preciseras till att motsvara ekonomiska förutsättningar som återfinns bland yngre ålderspensionärer med bostadstillägg. Ekonomisk trygghet definieras följaktligen som bättre ekonomiska förutsättningar än så. Tidigare forskning förklarar ekonomisk utsatthet i ålderdomen med att socioekonomiska nackdelar samverkar och följer på varandra i en negativ spiral över tid. De ger intryck av att det finns en väg fram till ekonomisk utsatthet i ålderdomen. Denna väg tar sin början i en svår ekonomisk situation i barndomen som sedan förvärras allt eftersom tiden går. I kontrast till det visar denna avhandling på fyra vägar fram till ekonomisk utsatthet i ålderdomen – kontinuitet, sluttning, fall och berg- och dalbana. Tre av dessa inkluderar erfarenheter av relativt goda ekonomiska förutsättningar tidigare under livshistorien. Tidigare forskning visar även att äldre personer som lever med ekonomisk utsatthet har anpassat sina preferenser efter små ekonomiska förutsättningar över tid och därför är nöjda med sina vardagsliv trots ekonomisk utsatthet i ålderdomen. I kontrast till det är målen i vardagen likartade bland ekonomiskt utsatta och ekonomiskt trygga pensionärer i avhandlingen. Ju sämre ekonomiska förutsättningar pensionärerna har, desto mer exkluderas de från möjligheten att nå mål om ett hälsosamt åldrande, oberoende, valfrihet och meningsfullhet. Avhandlingens visa också hur äldre personer hanterar den ekonomiska utsattheten på flera olika sätt – genom att hushålla med resurser, försöka öka inkomsterna, använda tillgångar, acceptera situationen, fokusera på positiva aspekter av vardagslivet och anpassa anspråken efter vad som blivit möjligt att uppnå. Hanteringen framträder företrädesvis som resultatet av yngre ålderspensionärers inlåsning i ekonomisk utsatthet under den resterade förväntade livstiden och inte som resultatet av deras tidigare livshistoria. I avhandlingen diskuteras slutligen hur 40-talisternas eller den så kallade rekordgenerationens ålderspensionering kan komma att påverka den ekonomiska utsatthetens betydelse i ålderdomen. Dessutom lyft standardindexering av den skäliga levnadsnivån för äldre personer samt ytterligare subventioner på utgiftssidan fram som möjliga socialpolitiska insatser mot social exklusion bland yngre ålderspensionärer. / During the first decade of the 21st century in Sweden, inequality and risk rates of poverty have increased among young pensioners (between 65–74 years of age). A new public pension system, combined with demographic and economic developments, is expected to add further to these trends. Following this context, the aim of the present dissertation is to survey and understand patterns of economic hardship and its meaning in young pensioners’ everyday lives. The study design is qualitative and takes “subtle realism” as its philosophical theoretical starting point. Economic hardship represents the economic conditions faced by young pensioners who receive the housing supplement for pensioners. It is examined through a relative perspective on poverty. The empirical data primarily consists of interviews with 30 people who live with economic hardship and 17 people who live with comparatively better economic conditions. The theoretical framework consists of theories of social exclusion, coping and life course. The participants’ life histories show four paths to economic hardship – continuity, slope, fall and roller coaster. The last three have not been explicitly described in research before. In elderly life, young pensioners describe experiences of exclusion from the possibility to achieve healthy aging, independence, freedom of choice and meaningfulness, due to their economic hardship. When combined with psychological illness, social isolation, alcohol misuse, and restricted mobility, this exclusion becomes more severe. By focusing on favourable aspects of life and adjusting preferences to fit what has been achieved, young pensioners manage to feel satisfaction with their lives despite consequences of economic hardship. In conclusion, it was primarily situational factors earlier in life that explained economic hardship among young pensioners. In contrast, the findings indicate that it is the present and future – not the past – which for the most part shape young pensioners’ coping with economic hardship. This last finding is at odds with previous assumptions. Finally, as consumption becomes increasingly central in young pensioners’ everyday lives in general, the consequences of economic hardship become more striking within the age group. / <p>Ett erratablad medföljer avhandlingen, se separat fulltextdokument.</p>

The aim of this study is to investigate how administrators of financial aid experience that legislation and municipal guidelines take a children’s rights perspective into consideration, and whether there, within the organizational structure and its norms, is room for maneuvering in order to meet the needs of children. A children’s perspective has since long been included in Socialtjänstlagen and has only gotten stronger since The Convention on the Rights of the Child became a part of Swedish legislation. According to research prior to this study the public debate has been lively as to what is an acceptable living standard for children and whether or not the conditions should be allowed to be affected by the limited recourses of the guardians. The results of the study show how the financial aids administration mainly focuses on an adult perspective where demands on guardians sometimes trump the needs of children. Furthermore, the study shows that there is no unanimous answer to what can be considered a reasonable standard of living for children. This causes administrators of financial aid to be caught between two contradictory sensations. On the one hand they feel relatively free in how they can maneuver within the guidelines given by the organization, on the other hand they are restrained by national guidelines. In summary it is apparent that the children’s rights perspective within financial aid is dependent on a large number of parameters ranging from the individual human standpoint to the national and formal ones, all of which need to be taken into consideration.

It is the purpose of this study to reveal that the morale of the southern civilians was an important factor in determining the fall of the Confederacy. At the close of the Civil War, the South was exhausted and weak, with only limited supplies to continue their defense. The Confederacy might have been rallied by the determination of its people, but they lacked such determination, for the hardships and grief they endured had turned their cause into a meaningless struggle. Therefore, the South fell because its strength depended upon the will of its population. This study is based on accounts by contemporaries in diaries, memoirs, newspapers, and journals, and it reflects their reaction to the collapse of homefront morale.