Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the Historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the Historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural Historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural Historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.

Museums are a part of the cultural sector that over the last couple of years had to compete with the steadily growing consumption of spectacles. New techniques to attract and amaze the visitors have evolved. Living History Museums has developed a method to simulate past times by building up an environment with reconstructions. History is a non-definite science, there will never be an exact answer to how it really was, for example during the Middle Ages.This essay deals with the difference between reconstructions and authentic artefacts and how they build up an illusion of the past. In what sense does it matter if the artefacts are genuine or not? How do these museums deal with anachronistic phenomena from today's modern world in the historic environment? Additionally I discuss whether or not these reconstructions - of environment, buildings and personal characters - have any influence on the historic narrative given by the museum.

Syftet med detta arbete är att diskutera förhållandet mellan historisk spelfilm och historieundervisningen i den svenska skolan idag. Spelfilm har blivit en del av elevers vardag och historiker diskuterar i allt högre grad hur historia används i spelfilmer och hur detta påverkar vårt historiemedvetande. Möjligtvis är det så att detta bruk av historia leder till ett nytt historiemedvetande. Film kan ses som ett pedagogiskt redskap, en upplevelse som leder fram till intresse och kunskap. Vad detta arbete strävar mot är att undersöka om man kan lära sig något om det förflutna genom historisk spelfilm samt om historisk spelfilm kan utveckla elevers historiemedvetande. Arbetet tar sin utgångspunkt i ett projekt om historisk spelfilm genomfört med högstadie- och gymnasieelever på två skånska skolor. Med avstamp i visandet av två filmer om medeltiden; Robin Hood- Prince of Thieves och En riddares historia, diskuteras faktakunskap, förståelse och historiemedvetande..

This essay is focused on the questions of and responsibility for where, when, how and why communication and meetings through archaeology should take place. I have critically studied Swedish public archaeology through three diverse archaeological excava­tions, one took place in the end of the 1980s, and two others in 2012.I have asked for under what circum­stances and with which goals the public efforts become possible. I have inter­viewed leaders for the archaeological excavations and/or the public efforts and questi­o­ned how and why they reached out to the public. I also searched for results and effects in order to problematize and value the public activities.Through interpretation of the resear­ched material it becomes clear that economic issues as well as archaeo­logists interests and engagements are of vital importance for public archaeology. Co-operation in the local community and archaeological documentation is crucial for the deve­lopment of archaeology and its role in society.Keywords: Public archaeology, Community archaeology, Heritage, Communication, Manage­ment, Historic environment education, Time Travel, Living history.

This Mag. thesis discusses how a gender perspective could be implemented in themanagement of cultural heritage focusing on the built environments in Sweden.The thesis further argues for the need of a gender perspective on the conservationof cultural heritage.The two main approaches, additive through the perspective of the women?s part inhistory and integrated gender perspective, are thoroughly presented in the thesis.In the additive gender approach built objects that represent women?s experiencesand lives are added to a history that traditionally represents men and theirexperiences. The integrated gender perspective includes a gender in all activitiesas an instrument in a historic analysis. The gender perspective illustrates therelation between the sexes.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Trädgårdens hantverk och design, 22,5 hp, 2014.

Previous research regarding the European debt crisis has mostly focused on the purely economic aspects of the crisis. However, there is a strong ?Protestant-Catholic? dimension in Europe, where historically Protestant countries are more prosperous than their Catholic and Orthodox counterparts. This has especially been a fact since early 2010, when several countries within the European Union had their credit ratings downgraded. Is this phenomenon merely a coincidence? Or could the roots of the recent troubles in Europe have a basis in historic religions? To tackle this question, Max Webers ?s 110 year old study The Protestant Ethic and the Spirit of Capitalism is brought back into light and used as a tool for analysis of the crisis.The results show that not only are Protestant countries in general more prosperous, but they also have lower corruption and their citizens have a higher level of trust towards the government.

This essay is about the hostility towards strangers and foreigners within a Swedish historic context, not only towards foreigners coming from another country, but also directed to people within the Swedish society among the ethnic Swedes themselves. From their accounts of the concept I will discuss why and how this hostility towards strangers has developed and been expressed when they were younger, but also how they perceive the phenomena today as it express itself..

The aim of this study is to try to explain the process using both an actor driven perspective as well as a structural perspective examining the reasons why the County Council of Värmland wants to merge with Region Västra Götaland. The answers to the following research questions are sought to shed light on the problem: What constrained the discretion of  the political actors in the choice of region to merge with? Which role did  different political actors play? Does the study provide Game Theory, from Rational Choice theory,  and Path Dependency, from Historic Institutionalism, a new perspective and strength especially  when bringing them together? The study is limited to two policy areas, health care and regional development policy. The structural background is drawn upon the Annual Report 2008 of the County Council Värmland, the Regional Development Program and Regional Transport Infrastructure Plan 2010-2021 by Region Värmland. The chronological order of decisions and events is drawn upon protocols from various regional political organs all linked to the municipal of Värmland and the correspondence between the officials of Värmland?s municipal and the Legal, Financial and Administrative Services Agency of the State.

The main purpose of this thesis has been to address the problem connected with conservation ofspecific objects in historic buildings that have a protected building status. The immaterial demandsand environmental concerns of a place of cultural significance are discussed as opposed to the welladaptedsetting of a museum, with regard to long-term preservation. In an authentic interior of acertain era, large-scale individual treatments of the objects that define it and regulations forconservation-related reasons, may not be considered a worth-while effort, as it is often the integrityof the environment as a whole that has been declared as significant. To investigate the relationshipbetween object and its context, a case study has been conducted by examination of the propertycalled ?Curmans villor?, located in the seaside community called Lysekil.

Animal art is one of the more mystical aspects of Scandinavian Iron Age culture. It has foremost been regarded in the light of art and style history. Interpretation has also ? mainly from the 1990s and onwards ? been made through iconographic analysis. But the problem here is that iconography requires textual analogy, something that the Scandinavian Iron Age lacks.The purpose of this paper is to lift some of the ?mystical fog? that engulfs the scandinavian animal art, by developing a method for interpretation of pre-historic images that evades the flaws in the iconographic method.

According to old european tradition the ideal national state has a unified people, but in reality practically all states has one of several minorities that to a smaller or greater degree differs from the majority. One such minority that have been present in many countries and managed to avoid becoming completly assimilated are the jewish people. Their dream of a state of their own eventually lead to the founding of the state of Israel where they themselves are now in majority. The purpose of this report is to study how the jews historic experiances has affected the political parties in Israel, how they choose to meet the ?challenge? of their own minorities och whatever they treat different minorites differently.

The study investigates questions and considerations emerging when stone in historic buildings needs to be replaced. The focus is on the surface treatment of stone in sandstone façades in pre-industrial buildings. That means buildings constructed by traditional methods and craftsmanship without the use of modern technology.The research issue originates from the extensive stonework that is planned for the façades of the Stockholm Palace. The project includes the replacement of large quantities of damaged stone to newly cut stone. This raises the questions about the use of modern and rational methods for surface treatment on the replacement stone.

Cultural objects may become wet by deliberate water cleaning, water disaster or watersoaked for other reasons. Air drying textile objects and even other organic materials from awater wet state, involves many problems depending on the strong capillarity action of water.Damages and changes such as bleeding of dyes, stains or lines of impurities from watermovement, shrinking or stiffness can occur. Freeze-drying as an alternative drying methodhas often been used for wet archaeological and marine objects, but more seldom for historicalmaterials.This bachelor thesis addresses the issue of whether freeze-drying can be an alternative controlleddrying method for historic costumes. Costumes and related objects are often compositeobjects, consisting of multiple materials, as well as being three dimensional, all of whichwill complicate drying. The purpose of this study was to investigate whether it is possible tohandle costume objects after wet cleaning for drying by freeze-drying, and if damages due tosurface tension of water, can be avoided in this way.