Die Magisterarbeit (im Studiengang Soziologie an der Universität Potsdam) knüpft an Beate Krais’ Gedankengang an, wonach durch die unreflektierte Präsenz des Parsonschen Rollenkonzepts innerhalb der (soziologischen) Theorie, theoretische Gegensätze von Individuum und Gesellschaft, Natur und Kultur, Körper und Geist, Irrationalismus und Rationalismus etc. konzeptionell reformuliert werden. Auf dieser strukturellen Grundlage, so Krais’ kritische Stoßrichtung, legitimiere auch die Frauen- und Geschlechterforschung nur wieder überkommene Stereotypen über Geschlechterrollen (Gender) innerhalb moderner, ausdifferenzierter Gesellschaften. Grundlegender jedoch werde so die Vorstellung eines natürlich gegebenen Unterschieds zwischen ‚zwei’ Geschlechtern (Sex) begründet. Feministische Theorie, so Regine Gildemeisters und Angelika Wetterers sozialkonstruktivistisch fundierte Betrachtung, konterkariere auf diesem Wege gerade ihren eigenen Anspruch, das Ideologem: „Biologie als Schicksal“ als solches zu entlarven. In theoretisch-methodischer Konsequenz vollziehe man vielmehr eine problematische Positivierung des Geschlechterdualismus. In Überwindung dieser Problematik sind zwei Richtungen theoretischer Entwicklung erkennbar. Einerseits wird im Anschluss an neuere modernistische bzw. poststrukturalistische Argumentationen die Möglichkeit einer kritisch orientierten Sozial- bzw. Geschlechterforschung grundsätzlich bezweifelt. Andererseits wird an dieser Stelle aber auch der paradigmatische Übergang von der Frauen- und Geschlechterforschung zur Geschlechterverhältnisforschung expliziert, welcher die für das feministische Projekt grundlegende Verbindung wissenschaftlicher und kritischer Ambitionen neu reflektiert und im Anspruch auf eine integrative, gendersensible Sozialwissenschaft forschungsstrategisch neu ausrichtet. Mit der Betrachtung der Soziologie Pierre Bourdieus tritt der Diskussion eine theoretische Position hinzu, die in eigener Weise Schwachstellen und Einseitigkeiten postmoderner und postfeministischer Ansätze herausstellt. Auf der Grundlage einer praxeologischen Theorie zeigen sich aber auch besondere Affinitäten zum feministischen Diskurs. Über eine Theorie der symbolischen Gewalt verdeutlicht Bourdieu, wie die Kategorie ‚Geschlecht’ in der sozialen Praxis der Akteure immer wieder konstruiert wird (doing gender). Gleichwohl verweist er, über bisherige Erkenntnisse hinausgehend, auf die soziale Mächtigkeit dieser Kategorie innerhalb der Dialektik sozialer und symbolischer Strukturen. Gegen die Kritik, die im deutschsprachigen Raum von Seiten der Frauen- und Geschlechterforschung an Bourdieus Buch: „Die männliche Herrschaft“ (1997) geübt wurde, versucht die Arbeit einer vorschnellen Lesweise und Aburteilung des Bourdieuschen Werks durch eine evaluative Betrachtung seiner soziologischen Konzepte im Hinblick auf die Herausforderungen feministischer Theorie und Kritik entgegenzuwirken. / The Master’s thesis, written in sociology at the University of Potsdam, focuses on Beate Krais’ criticism of Women and Gender Studies which claims that because of the unreflected presence of Parson’s concept of social roles theoretical oppositions as there are the individual and society, nature and culture, body and mind, irrationalism and rationalism etc. are conceptionally reformulated. This legitimates not only stereotypes of gender roles within modern, differentiated societies but more fundamentally justifies the notion of a natural given difference between ‘two’ sexes. Hence Regine Gildemeister und Angelika Wetterer argue that feminist theory does not do justice to its demand which is to reveal the view of “biology as destiny” as an ideological notion. The consequence is that in a theoretical and methodical way, feminism exercises a problematic affirmation of the gender dualism. There are two types of theoretical developments trying to overcome these contradictions of feminism. On the one hand, following new modernistic or poststructural argumentations, the possibility of a critically orientated Approach to Social and Gender Study is called into question. On the other hand, one can observe the paradigmatic transition from Women and Gender Studies to Gender Relation Studies which not only rethink the connection of academic and critical ambitions but also articulate the demand of an integrative, gendersensitive Social Science instead of reserving an academic niche any longer. The theory of the sociologist Pierre Bourdieu adds to the discussion by pointing out the limits of postmodern and postfeministic theoretical approaches. Nevertheless, within the frame of a praxeological theory, particular affinities to the feminist discourse are apparent. Bourdieu’s theory of symbolic violence understands ‘gender’ as a relational term. However, by going far beyond given insights, Bourdieu reveals this notion to be a powerful social category within a dialectical framework of social and symbolic structures. Trying to oppose to the criticism that representatives of Women and Gender Studies have articulated towards Bourdieu’s work: “Die männliche Herrschaft” (1997), this Master’s thesis intends to counteract a superficial reading and sentencing of Bourdieu’s work by offering an evaluative and reflective consideration of his sociological concepts in terms of feminist demands and challenges.

No description available.

Bakgrund: Svensk koncernredovisningspraxis har genomgått mycket stora förändringar under 1900-talet. Från att inte ha reglerats alls, har utvecklingen gått mot allt fler lagar, rekommendationer och standarder som givit ramar för koncernredovisningen. Sveriges inträde i EU har resulterat i införandet av IAS/IFRS år 2005. Syfte: Undersökningens syfte är att beskriva hur svensk koncernredovisningspraxis har utvecklats från 1992 till 2003 med avseende på börsnoterade företag samt även att förklara vilka faktorer som har haft betydelse för utvecklingen. Vidare avser undersökningen att förklara hur företagen kommer att behöva anpassa sig till IAS/IFRS och vilka konsekvenser detta kan tänkas föra med sig. Avgränsningar: Studien omfattar endast koncernredovisningspraxis från 1992 och framåt. Endast svenska koncerner, vilka inte är bank- eller försäkringsföretag, och vars moderföretag är noterade på Stockholmsbörsens A-lista samt Attract 40- lista, har undersökts. Genomförande: Det empiriska materialet grundar sig främst på studier av årsredovisningar, tidigare praxisundersökningar samt intervjuer. Resultat: Tidsstudien visar att praxis oftast följer redovisningsregler. Vissa områden inom koncernredovisningen har inte förändrats nämnvärt, medan andra genomlevt omfattande förändringar, som bland annat märks i övergången från försiktighetsprincipen till redovisning enligt en rättvisandebild. Anpassningen till EU i svenska lagar och rekommendationer är den främsta orsaken till förändringarna. Det kan även konstateras, att ett enhetsperspektiv alltmer vunnit genomslag i praxis. För att anpassa sig till IAS/IFRS måste företagen bland annat redovisa till verkliga värden och ge ut ytterligare information, vilket resulterar i redovisning enligt en mer rättvisande bild. Exemplet TeliaSonera visar främst på effekter på balansräkningen med konsekvenser för soliditet och räntabilitet.

Redovisningsrätten är ett rättsområde som av tradition tillmäter sedvanerätten, där ibland branschspecifik praxis, stor betydelse som rättskälla. I takt med att redovisningen blivit mer detaljstyrd i lag, samtidigt som antalet redovisningsrekommendationer från normgivande organ som BFN och RR tenderar att tillmätas en allt större betydelse som rättskälla, råder dock osäkerhet om vilken betydelse branschspecifik praxis skall tillmätas som rättskälla. Detta är framförallt svårt att avgöra eftersom redovisningsrätten saknar någon utförligare rättskällelära som förmår klargöra vilken inbördes hierarki som skall gälla mellan olika rättskällor. Uppsatsen har funnit att branschspecifik praxis bör tillmätas betydelse som rättskälla och god redovisningssed. Detta gäller under förutsättning att sedvanerätt föreligger, praxisen överensstämmer med lagstiftningen, är kvalitativt godtagbar, den aktuella branschen uppvisar särdrag som inte kan tillgodoses med hjälp av övriga rättskällor och slutligen att den aktuella praxisen anpassas efter och utvecklas i takt med övriga rättskällorna. Studien har vidare funnit att allmänt vedertagen rättskällelära kan fungera som lämplig utgångspunkt för att avgöra vilken inbördes dignitet en rättskälla skall tillmätas inom redovisningsrätten. Allmänt vedertagen rättskällelära förmår dock inte att närmare precisera de olika rättskällornas betydelse och vilken hierarki som skall gälla mellan dessa. / Within Swedish accounting law the non codified good accounting practise has long been an important source of justice as a complement to written law. As a result of the Swedish EC-membership as well as an increasing use of international accounting standards, Swedish accounting law has come to rely more upon a codified law, diminishing the need for and use of good accounting and customary law. Good accounting practise however still continues to serve as an important complement to codified law but its legal significance as source of justice compared to latter is uncertain to say the least. The matter is further complicated due to the fact that there is a close connection between taxation and accounting in Sweden, meaning that not only mere accountong issues have to be considered when trying to decide the importance of good accounting practise. In this thesis the above mentioned issue of the importance of good accounting practise as a source of justice within specific branches is investigated on the basis of Swedish and international accounting law and related regulations. Empirical data have further been collected thru use of interviews with accounting professionals. Special consideration has been given to the close connection between accounting and taxation and its implications upon Swedish accounting law and the studied topic. Based upon the collected data it has been found that good accounting practise and customary law formally still functions as as a important source of justice, only superseeded by written law. The use and development of customary law within specific branches however seems to be rather uncommon, mostly due to the fact most branches lack the economic incentives as well as the necessary knowledge to develop accounting practises of their own.

Hur påverkar kulturen det kliniska arbetsterapeutiska arbetet med människor från en annan kulturell bakgrund? Den/de referens-ram/ar arbetsterapeuter använder sig av kommer, åtminstone oftast, från västvärlden med de värderingar och normer som finns här. I östasiatiska kulturer finns en delvis annan ”tids- och jag-uppfattning” än i västvärlden. Om värderingar och normer inte stämmer med patienternas finns en risk att behandlingen inte blir av tillräckligt god kvalitet. Smärtpatienter är en stor patientgrupp i primärvården. Förändringar av aktivitetsförmågan som påverkar delaktighet i både personligt liv, socialt liv och arbetsliv förekommer ofta. För att knyta samman de båda aspekterna, kultur och aktivitet, gjordes en kvalitativ studie med syfte att belysa uppfattningar om smärta vid aktivitet samt kulturens betydelse för en grupp vietnameser boende i Sverige. Fem informanter med smärta valdes genom lämplighetsurval och intervjuades med semistrukturerade frågor. Genom snöbollssampling valdes två informanter för ett samtal om kulturens betydelse med hjälp av frågeområden från en teoretisk modell. Genom att använda begreppen i två olika teoretiska modeller och fenomengrafisk metod redovisas uppfattningar om smärta vid aktivitet och hur kulturen påverkar dessa uppfattningar. Resultatet visar att smärtan påverkar aktivitetsförmågan negativt och att kulturella faktorer kan göra att arbetsterapeut och patient missuppfattar varandra. / How does culture influence occupational therapy practice with people from another cultural background. The clinical frame/es used by occupational therapists is, most likely, based on values and norms from the western world. In East Asian culture there is partly a different way to relate to self and temporal orientation than in west. If values and norms don’t fit the patient the risk is that the treatment will not be good enough. Patients in pain are a large group in primary care. Change in activities will often have affect on the participation in personal, social and work related areas. In order to connect these two aspects, culture and activity, a qualitative study was made in  purpose of enlightening opinions on pain in activity and the influence of culture in a group of Vietnamese living in Sweden. Five informants with pain were chosen by suitable selection and were interviewed by semi structured questions. With snowball selection two informants were chosen to a conversation about the influence of culture. The questions emerged from a theoretical model. In using the concepts of two different theoretical models and phenomenografical method the experience of pain due to activity and how culture influence these opinions is shown. The result show that pain has a negative impact on the ability to be active and that cultural factors might lead to misunderstanding between occupational therapist and patient.

.The Whole language program is in Sweden generally referred to as “Kiwimetoden” - “the Kiwi program” (author’s direct translation) partly due to the fact that the Whole language program originates from New Zealand. Whole language is basically a literacy program and approaches literacy from a holistic point of view. Children learning to read and write should do so in the same natural way children learn to speak their native language which is in the context of authentic language as a whole. In Sweden the program is generally practiced together with a commercial and pre-organised material called “kiwi” or “Stjärnsvenska”. The material is basically made up of small- and big book- fiction and fact books organised to meet several different levels of literacy proficiency and interests. The purpose of this study was to identify some key factors that base the choice of the Kiwi program in the classroom. The informants of the study were four teachers with varied experience who practice the Kiwi program along with (or only uses) the pre-organised material. Through interviews the teachers informed about reasons behind their use of the Kiwi program and how they practice it. The study analyses four key factors to why the teachers chose “the Kiwi program” to begin with and why they choose to continue practicing the program which are: the pre-organised material, the methods within the program, colleagues and dissatisfaction with previous practice. The main key factor was the use of the materials. Our conclusion is that the materials are indispensable and essential for the teachers in the study regarding the practice of the Kiwi program. The teachers considered the materials to be all-purposed, fun, individualised, well thought through and able to include children with special needs (as well as children with Swedish as a second language), generating good academic results, reading pleasure and self confidence for the children. Even though the teachers thought that holistic whole language teaching generates good results in literacy, they all had complimentary teaching approaches towards literacy in analyzing letters and sounds. Conclusively, the study finds that the teachers’ choice of the Kiwi program naturally comply with their previous experience and tacit knowledge of teaching literacy. However, the Kiwi program is utterly dependent on good co-operation with teacher colleagues and the use of the pre-organised materials.

No description available.

Current trends in housing development are economically, socially and environmentally unsustainable. Co-operatives may have an advantage with respect to the sustainable development of housing and housing communities. The research focuses on the ability of housing co-operative organizations to function as learning organizations to advance goals of sustainability. Drawing on literatures focused on housing co-operatives, learning organizations, community capital and sustainability, the investigation primarily focuses on a single strategic case: a housing co-operative that actively pursues goals of sustainability. The research also includes information gathered through personal participation and observation during three years of membership in another housing co-operative. The research methods employed include observation, documentation, and personal and group interviews. The intent is to understand the extent to which housing co-operatives can be learning organizations with regards to various aspects of community sustainability. The term community sustainability encompasses issues related to the viability and longevity of the community itself, as well as the adoption and implementation of more sustainable consumption practices by community members. The use and refinement of selected criteria for organizational and social learning facilitated the investigation of the ways in which a specific housing co-operative, and housing co-operatives more generally, may function as learning organizations.

Current trends in housing development are economically, socially and environmentally unsustainable. Co-operatives may have an advantage with respect to the sustainable development of housing and housing communities. The research focuses on the ability of housing co-operative organizations to function as learning organizations to advance goals of sustainability. Drawing on literatures focused on housing co-operatives, learning organizations, community capital and sustainability, the investigation primarily focuses on a single strategic case: a housing co-operative that actively pursues goals of sustainability. The research also includes information gathered through personal participation and observation during three years of membership in another housing co-operative. The research methods employed include observation, documentation, and personal and group interviews. The intent is to understand the extent to which housing co-operatives can be learning organizations with regards to various aspects of community sustainability. The term community sustainability encompasses issues related to the viability and longevity of the community itself, as well as the adoption and implementation of more sustainable consumption practices by community members. The use and refinement of selected criteria for organizational and social learning facilitated the investigation of the ways in which a specific housing co-operative, and housing co-operatives more generally, may function as learning organizations.

This study elevates the importance of experience, the senses and tacit knowledge in relation to archaeology with a focus on music. With this I take up a thread drawing on theoretical aspects of Polanyi’s ‘Tacit Dimension’ and ‘Ingold’s Lines’.  I review paradigms in experimental archaeology and music archaeology, and the subject of reconstruction in both.  My case study is of four individuals, whose reconstruction models are connected to artefacts perceived as flutes in the archaeological record and/or notions of prehistoric flutes.  Combining the way in which we learn by understanding others’ experiences through gesture and experience as data, my work examines these ideas in relation to wanting to find out about these flute-making people, and how their work is related to the canon of archaeology to which one might expect that it belongs, and if we can call this a tradition.  What I found was that the praxis is complex and far reaching and stretches into various ontologies through philosophy, religion, emotionalism, intellectualism, symbolism, music, tradition, imagination, experience, sensation and identity, where interrelations of the past, present and future are very evident.  I finally consider archaeology as an art which reveals parallels between archaeology itself and music.  Paradigms in archaeologies in 2013 do not effectively support this praxis of flute making despite contextual experimentation showing welcoming promise for future change.