In the year 2007 the Swedish National Heritage Board released directions for how the contractarchaeology in Sweden should carry out their work. These directions stressed that a differentapproach to the archaeological finds should be used ? that would lead to a higher degree ofselection than before. The purpose of this essay is to find the reason why this change indirections occurred, and this is done by a study of the history of the rescue archaeology inSweden. The other purpose of this essay is to examine if the excavation strategies inarchaeological excavation reports from different times, correlates with the general guidingprinciples for the contract archaeology in Sweden of that time.There are several reasons why the change in directions occurred, but it seems as the mainreasons are practical.

This study examines the organization of the village society in Benestad, in southern Sweden, during the period from 1886 to 1928. The study focuses on the commonly owned resources in the village and how the landowners there came together and shared the resources. By studying the records of the societies? meetings, and in particular the cases that concerns the common resources, a categorization has been done. The results of the study show that the landowners in Benestad shared pasture lands, milk carriage and other resources with one another. Overall, the village society had a strong organization with at least two yearly meetings about the commonly owned resources.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Syftet med denna uppsats är att undersöka och kartlägga begreppet kreativ redovisning. Vi har antagit ett utifrånperspektiv vilket innebär att vi objektivt granskar och analyserar uppfattningar kring begreppet kreativ redovisning. Vår ansats är kvalitativ och våra metoder består av en litteraturstudie och i intervjuer. Vår slutsats är att det inte finns en entydig uppfattning av begreppet kreativ redovisning. Det är ett komplicerat begrepp och uppfattningen om den styrs av flera olika faktorer.

Denna uppsats är skriven som en studie i fyra delar. Första delen består utav redogörelser för syfte, metod och källmaterial samt hur jag skapat det analysverktyg som används i arbetet. I andra delen belyses krigföringens grundprinciper såsom de är definierade i litteraturen. Här redogörs även för de faktorer som kommer att användas vid identifikationen. Tredje delen av min studie inleds utav en historisk återblick, där jag återberättar händelserna som utspelar sig i Norge under 1942-1943.

The purpose of this study was to analyse the concept of empowerment and its meaning in the political document "En Förnyad Folkhälsopolitik" from the present Swedish government, containing guidelines and politics in the area of public health. The underlying question was if it could be considered as representative for some kind of general "empowerment approach" since the concept is central to the very definition of social work by the International Federation of Social Workers IFSW and International Association of Schools of Social Work (IASSW).By comparing its definition and consequences in the document with a historical review of different contexts of empowerment the conclusion was made that such a common approach doesn´t exist at all. The meaning of empowerment in the central document showed some similarities with the "northamerican" version of the concept represented by the social scientist Charles Murray, which is just one of the political meanings of empowerment. Alternative ways of understanding the concept was also presented such as being a tool of a constant conflict between central political principles or as a fashionable but not important word. Another alternative was to consider it a means of power through witch different political discourses tries to dominate the world..

Fo?r att uppra?ttha?lla en ekonomisk ha?llbarhet inom ett fo?retag kra?vs ett ansvarsfullt fo?retagande inom organisationer, vilket skapar behov av ett systematiskt arbetssa?tt med ekonomiska styrmedel. Olika styrmedel kan vara relevanta fo?r olika syften, varfo?r valet och anva?ndandet av dem a?r kritiskt att studera. Studien underso?ker da?rfo?r genom en komparativ fallstudie vilka faktorer som pa?verkar valet och anva?ndandet av styrmedel i sma?fo?retag i Sverige.

Syfte och frågeställning:K3 är ett principbaserat regelverk och därför finns det ont om riktlinjer från lagstiftaren ochnormgivande organisationer. Fastighetsbranschen har på egen hand fått reda ut hurkomponentmetoden skall tillämpas i praktiken. Syftet med uppsatsen är att analysera hur denpraktiska övergången till komponentmetoden kan göras. Samt att belysa effekten som enförändring av redovisningsprinciper har på resultat och balansräkning.Metod:En kombinerad literaturstudie med en kvalitativ intervju om implementeringen avkomponentmetoden.Avgränsning:Studien begränsas till allmännyttiga bostadsbolag som har sin huvudsakliga verksamhet somuthyrare av bostäder. Fokus kommer att ligga på de kommunalt ägda bostadsbolagen inomStockholms stad, med stor tyngd hos Familjebostäder.Slutsattser:Uppsatsen identifierar ett antal valmöjligheter som finns vid övergången till K3.

Based on last years events that have taken place, events on the school Lundbergs and the police values of work, has the meaning of having a set of values been questioned. This study aimed to investigate and answer the fundamental values based on the common value basis for the government employees within an organization and how it perceived by employees. The new institutional theory was the framework for this qualitative study conducted with semi-structured interviews. Respondents were employees within the organization. Ethnographic qualitative methodology was the basis for our methodology and we used a thematic model of theme interpretation, communication and knowledge in our analysis.

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

This master thesis is written in the purpose to discover which attitudes the public libraries in Sweden and Denmark have towards offering popular music to their patrons, how they motivates their choices and why they make the choices they make. The essay focuses on the differences and similarities between the Swedish and Danish libraries and relates their attitudes to the Finnish researcher Sanna Taljas three discourses regarding music policies in libraries.We examined this by sending out a question sheet to public libraries in Sweden and Denmark, the questions were regarding popular music's place in the library and how they build up their music collection. The question sheets were sent out to a total of 116 libraries of which 46 were Danish.The conclusions we drew after our examination were that Danish and Swedish public libraries have a lot in common in the way they regard and distribute popular music in the public libraries. Both of the respondent groups puts user demand high on the priority list as well as having a collection that holds significant works of many genres..

Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.

Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.

The consociational democracy model in Macedonia, which came out from a warcrisis and a peace agreement from 2001, in addition, putting an end to the violent conflict, actually admits the division of the society along the ethnic lines. Paradoxically, there is an attempt to bridge the ethnic gap with this model. As a result, the consociational democracy model holds solutions that can be abused if somebody misuses its power and desires to disintegrate the country. The future development depends therefore on the moderate attitude of the citizens, and first and foremost, on the political elites and their commitment to the values of democracy and human rights instead of their nationalistic goals. Furthermore, thepresent democratic consolidation in Macedonia is established on the execution of the peace agreement and the improved effectiveness of the institutions.

Denna kandidatuppsats syfte är att utforska hur Landskapsarkitektprogrammet, vid Sveriges Lantbruksuniversitet i Alnarp, hanterar medvetenheten hos studenterna kring ?gestaltningskonventioner? och ?Varför? de gör vissa saker i en gestaltningssituation. Uppsatsen baseras på två kvalitativa intervjuer med två av de mest uppskattade lärarna på Landskapsarkitektprogrammet vid SLU Alnarp. Men den tar även avstamp i litteraturstudier kring pedagogik och kulturbundna uppfattningar. Resultatet av uppsatsen visar att det finns ett tydligt mål, hos lärarna, att främja självständigt tänkande hos studenterna. Den visar även att de pedagogiska metoder som används av lärarna, i exemplen, stöds av lärandepreferenserna hos majoriteten av studenterna. Den belyser vikten av att ha förmågan att motivera val under och efter utbildningen.