Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

This paper examines difficulties that heirs to swedified sami persons experience when learning about how colonialism forced a lot of people to hide or dim their sami identity. The purpose is to examine what genealogy can mean for these people and how it differs from the ?regular? genealogy; what makes these heirs willing or not willing to call themselves sami and how the cultural traumas and family wounds can be understood as dark cultural heritage and how these can be resolved. With cultural heritage and history usage theories, Hall?s theories of hybrid identities, and Aarelaid-Tart?s trauma model, I have analysed material from six interviewees and some of my autoetnography to conclude that sami genealogy is an important factor in shaping a more complete and decolonized view of history and one?s identity, that descendants of samis won?t call themselves sami because of a lack of sami ?capital? but want to as a way of not letting colonialism win, and that cultural traumas and family wounds heal through talking about them ? not hiding from them. The dark heritage is a necessary part of the sami identity build. I have also concluded that sami identity have always been nuanced, there isn?t one correct way to be sami..

According to the Swedish curriculum, teachers have an assignment to educate children to become democratic citizens. Students will develop values given in the curriculum's section, dealing with aspirational values. Teachers also have an assignment to transmit a cultural heritage. The curriculum states that education, in a deeper sense, is about to transmit a cultural heritage. This claims that the two assignments would be one and the same.

The aim of this essay was to investigate the effects of adopting a site to the UNESCOs World Heritage List. Thefocus laid on the example of the Decorated Farmhouses of Hälsingland, which was the most recent Swedishadoption. With the question of impact of the World Heritage List in mind, the region of Hälsingland became themain focus. The study was made with particular focus on Gästgivars, a farm located in the municipality ofBollnäs, to which the theory of social life of things was applied. The result of the World Heritage was, in the caseof Gästgivars, an increase of the cultural value and social status.This case study has shown that the impact of the nomination has not been immense, but suggests that longtermeffects can show.

Kisa Courthouse in the south of ?sterg?tland is a house built in the early 19th century with a typical neoclassical style. With clearly regular symmetrical wooden facade scheme with a central main entrance. The main entrance is a wooden double door with richly decorated portico. the crown moulding above the door consists of a band of dentils with a cornice moulding at the top.

Uppsats för avläggande av filosofie masterexamen i kulturvård, 30 hp.

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.

This thesis is performed as a case study, and has had the aim to study who has the power over cultural heritage, by studying the digitization selection criteria at KB and what influences there can be on the digitization selection process. The theory of the arm?s length principle, (Mangset, Kunst og makt, 2013) the professional model, (Rothstein, 2010), that digitization re-shape and re-contextualize cultural heritage material, (Dahlström et al. 2013), and different concepts will influence the digitization selection process has been used in this study. A qualitative research with document study and informant interview and e-mail interview has been conducted.

Churches are seen as one of Sweden's most valuable cultural heritage. They bear witness to a living tradition and gives us knowledge of society at large and therefore people's lives at different times. These buildings possesses a high value, which is shared by the vast majority, and they are protected by law. The concept of modern churches is in this essay the churches built after 1940, which is not covered by law. The older churches has therefore a cultural and historical value which the modern churches lack.About 600 churches are built after the year of 1940 and the total number of churches in the country is 3400.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

The main purpose of this thesis is to examine how the European Union through the Directorate- General (DG) of Education and Culture, are calling forth a constructed sense of European identity amongst the citizens of the Union.It is a discourse analysis, which can be described in twofold. Firstly, it is a mapping of the European discourse; i.e. how the European Union defines the identity it seeks to mobilise. Secondly, it examines whether or not there are similarities in the European discourse of identity and the traditional nation-building discourse of national identity.According to this thesis a European identity is articulated in cultural terms, whereby its members are said to share the same values and a common cultural heritage.To bring the people of Europe closer together and to deepen awareness of their "common" history, the European Union encourages all manner of meetings and exchange schemes between Europeans. Although its goal is to develop a feeling of belonging to a shared culture, the EU is also keen to preserve the specific aspects of Europe's many cultures.

This graduate thesis takes its hold in an idea that many values, in cultural heritage environments, other than the onesthat can be seen with the eyes are as important for the experience of the environment as the visual ones; however theenvironments are usually defined by values that can be experienced visually!Interviews were held with four visually impaired persons. This to get a better understanding for how big part othersense modalities play in the experience of the cultural heritage environments. Questions were asked about what thevisually impaired especially value in cultural heritage environments and what is of value for preservation. Also whatcan be done to make the environments more impressive for them, how they experience the material part of theheritage, architecture, shape and color and with what senses they primarily remember. Furthermore the thesis aims todraw attention to how value definitions made by the conservation field affects the experience of the environmentsand therefore the accessibility for visually impaired.

The first law in Sweden containing an act of legal deposit is from 1661. Since then the printing-houses are supposed to deliver all printed material to the Royal Library and other recipient libraries. Today, more and more information is solely published electronically. This material is not yet included in the law of legal deposit. In a similar way as our printed cultural heritage is saved for posterity our electronic cultural heritage has to be saved.

The aim of this thesis is to examine how a context-specific form of abstracting of fiction film developed in relation to the cultural policy of Internationella biblioteket IB, theoretically can be motivated and practically shaped. The background of the cultural policy of IB is analysed and theoretical standpoints and problematic aspects regarding subject representation discussed. Theories which claim intersubjectivity as an ideal for subject representation and searches for objectivity in the process of subject analysis are criticised in light of the concept of interpretation as the only means to produce meaning and subjects in relation to fiction. Birger Hjørlands context-oriented theories of subject representation are used to theoretically motivate the context-specific form of abstracting. To suggest how a practical framework for abstracting can be created, film theoretical models of interpretation are examined in relation to the field of subject analysis and formal criteria of abstracting.

With this essay we would like to examine to what extent the ancient Icelandic literature could count as a part of Sweden?s literal cultural heritage in schools today, if it through seeking information is possible to say whether this literature have any connections to Sweden. Our questions of issue are:1. What kind of connection is there between ancient Icelandic literature and Swedish literary cultural heritage and what are the ancient Icelandic literature premises? in the Swedish upper secondary school?2.