Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Ledarskap i slöjd och kulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2015:29.

This master thesis aims to examine the methods of the conservation field and their visionabout maintenance and change, in terms of liturgical values. This is to be able todetermine if there is a need to develop the methods that the field of conservation has tosafeguard the intangible cultural heritage of the churches.This is mainly a literature review, focusing on different tutorials from the Swedish nationalheritage board, and different texts on liturgy aswell as Unesco's Convention for theSafeguarding of intagible Heritage (2003), ratified in Sweden in January 2011. A casestudy of the practical work has been carried out on three churches that have undergonechange. The application process and the results were important for this study.The conclusion is that the conservation field have ambitions to preserve the liturgicalvalues, but they do not have sufficiently developed methods to do so. Nevertheless, itappears that most cases of change in churches, increases the liturgical values..

This critical examination of the concept of cultural heritage is based on an overall phenomenological approach, with focus on Alfred Schütz?s further development of Edmund Husserl?s idea of the lifeworld. With strong emphasis on the subjective and intersubjective dimensions, the concept of cultural heritage is contextualized, analysed and criticized from different aspects for the purpose of enriching the discourse of cultural heritage.A literature based methodology is used, including a hermeneutic analysis of theoretical texts in the field of cultural heritage studies and the new Swedish Culture Environmental Law (?Kulturmiljölagen?) and related bills. Qualitative interviews deal with people?s notions about the concepts of culture, cultural heritage and intangible cultural heritage.

Uppsats för avläggande av filosofiekandidatexamen iKulturvård, Ledarskap i slöjd ochkulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2014:35.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet !2014:46.

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.

Uppsats för avläggande av filosofie kandidatexamen Kulturvård, Bygghantverk, 22,5 hp, 2014.

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

The purpose of this master?s thesis is to examine the use of the concept cultural heritage in Swedish governmental cultural policy. Ten official reports, reaching over a time period of seven years (1997-2004) are examined in the following way: What is cultural heritage? What functions/ values does the cultural heritage have? Whose heritage is a cultural heritage? With some simplification you can say that there are two different views on cultural heritage in the documents. The most common way to refer to cultural heritage is a category of chosen historical objects whose preservation is motivated by their function as sources of information and knowledge about the history and development of the Swedish society.

This paper examines the concept of heritage and which factors that determines how we evaluate and select what should be considered cultural heritage. This has been examined using a qualitative study involving interviews with seven people working within different parts of the cultural heritage sector. The purpose was to get a picture of what the public sector?s cultural heritage consists of and why so. The research question was: What gives the status of cultural heritage? This was examined by looking at further questions: What defines the concept of cultural heritage? Who decides what should be considered cultural heritage? What is significant when discussing cultural heritage? One conclusion is that the concept itself is experienced as diffuse but that the meaning can be summarized as the traces we leave behind to be preserved by future generations.

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.

This graduate essay treats how the cultural heritage of Gothenburg is mediated in different respect.The various sources that have been studied are literary such as guidebooks and books that tell thehistory of Gothenburg. Internet pages and citywalks have also been studied, as well as theinformation the visitor can extract in the area.The introduction presents the subject of the essay, as well as its significance. In the second chapter isthe mediation of the history behind cultural heritage as well as its present interpretation described.Therefore, in chapter three, is a short version of the history of Gothenburg described. The main partof the essay, the main examination, is treated in chapter four where literary sources, citywalks andsigns in the area are examined. Chapter four ends with a suggestion of how the cultural heritage inVästra Nordstaden could in a better way be mediated to residents and visitors in Gothenburg.The results and concluding discussion in chapter five reflects on what was represented in chapterfour.

Within literature, politics and science, there is a claim that ?tree avenues are important?. But the question and the goal for this essay are to explore the pretext to how and why. Planting tree avenues is a 4000 year old tradition and they are a common element in the Swedish and Scanian landscape since the 18th century. They were first mainly planted by aristocratic land-owners or on their initiative, but since the 19th century also by farmers.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2011:33.