Horse-depositions were examined to explore the development of human-horse relationships in early Britain using a multidisciplinary approach (osteological, archaeological, historical and ethnographical) to interpret these relationships as part of Horseman identities in the Iron Age, Roman and medieval periods. Medieval Horseman-burials are an established phenomenon and considered an Anglo-Saxon import in Britain which expressed a general elite-warrior male status. However, Horseman-burials form an exclusive minority which suggest not a general warrior elite but specific subgroups and/or traditions potentially rooted in earlier practices. Husbandry, transportation-use and ritual practices were also investigated. Horses and horse-use were evaluated via stature and correlations with sex. The results indicated sexual dimorphism should be considered when interpreting horse stature. It is hypothesised that generally females were pastured breeding-stock while males were transportation-stock which received supplemental nutrition and care. Males were/are generally larger than females, and size disparity was probably heightened by such gendered horse-use practices. Overall, it appears females were 1.3m or less, and horses over 1.3m were males. Horse-depositional patterns in human, particularly funerary, spaces were analysed. Horse deposition often had ritual components and practices changed over time reflecting changing Horseman identities, particularly during the Roman period. Roman-British interactions, the destruction of native-elite chariot-warfare identities and the development of native-auxiliary groups refocused Horseman identities on mounted-warfare. This change from driver to rider, a more intimate relationship, appears reflected by the development of human-horse burials and Horseman identities linked to auxiliary-native cultural groups which incorporated Roman equites ideals with native-auxiliary and imported Eurasian Horseman traditions. / Arts & Humanities Research Council (AHRC). Financial support also came from the project partners, particularly author Bernard Cornwell, the Sutton Hoo Society. Additional financial support for equine osteological research was supplied by SYNTHESYS. / The appendices which accompany the thesis are not available online.

Växthuseffekten är idag ett välkänt fenomen. För inte så länge sedan skrev 195 länder på klimatavtalet i Paris, ett avtal som slår fast att länderna tillsammans ska arbeta mot målet att hålla den globala uppvärmningen under 2 grader Celsius. Redan före ingåendet av detta avtal fanns åtgärder som syftade till att minska den globala uppvärmningen. Införandet av utsläppsmarknaden är en sådan åtgärd. Denna marknad bygger på att man med hjälp av ekonomiska incitament påverkar företag att minska sina utsläpp. Om företag inte kan minska sina utsläpp står de inför stora kostnader. Hela idén med utsläppsmarknader hotas dock av det faktum att det inte finns någon vägledning kring hur företag ska redovisa utsläppsrätter i de finansiella rapporterna. Som ett resultat av avsaknaden av vägledning på området är det upp till företag själva att avgöra hur och om de ska redovisa utsläppsrätter. En ytterligare konsekvens av detta är det väldigt många företag som inte redovisar utsläppsrätter överhuvudtaget. Även bland de företag som valt att redovisa utsläppsrätter finns det en stor variation.I denna studie undersöks variationen ur ett annat perspektiv. Syftet med denna studie är att söka förklara varför företag tillämpar olika redovisningsmetoder gällande redovisning av utsläppsrätter utifrån ett anglosaxiskt och kontinentalt perspektiv. Den genomförda metoden i studien är en kvantitativ innehållsanalys med kvalitativa inslag som behandlade 32 anglosaxiska respektive 32 kontinentala börsnoterade företags årsredovisningar. Samtliga företag är deltagare på en utsläppsmarknad och följer IFRS.Studien visar att det finns skillnader mellan anglosaxiska och kontinentala företags redovisning av utsläppsrätter. Studien visar även att dessa kan förklaras utifrån de egenskaper som är typiska för respektive redovisningstradition. Anglosaxiska företag redovisar överlag mycket mindre om utsläppsrätter än vad kontinentala företag gör. Detta faktum kan troligen förklaras genom den starka position som revisionsprofessionen har i den anglosaxiska redovisningstraditionen. Bland de anglosaxiska företag som väl valt att upplysa visar studien att deras redovisningsval styrs av syftet med deras finansiella rapporter. Vidare visar studien att kontinentala företag använder varierande värderingsmetoder vilket kan kopplas till skattelagstiftningens påverkan på redovisningspraxis i dessa länder. En annan skillnad är att kontinentala företag i högre grad erkänner hela förpliktelsen i balansräkningen vilket har sin förklaring i att de anses redovisa mer försiktigt.Studien belyser hur företags redovisningsval påverkas av redovisningstraditionerna i ett land och bekräftar att de fortfarande existerar. Dessa slutsatser kan bidra med ett nytt perspektiv i det pågående arbetet att ta fram vägledning gällande redovisning av utsläppsrätter. Vi anser att vägledning är nödvändig för att utsläppsmarknaden ska leva upp till sitt syfte, vilket den inte gör idag. / Today, the effect of greenhouse gases is a well-known phenomenon. Not so long ago 195 countries signed the Paris agreement, a document which states that the countries will work together to achieve the goal of keeping the global warming below 2 degrees Celsius. Even before the entrance of this agreement measures were taken to reduce global warming. The introduction of an emission trading scheme is one such measure. The scheme tries to create economic incentives for companies to reduce their emissions of greenhouse gases. If no efforts are made in order to reduce their emissions, the companies will face extensive costs. However, the whole idea of an emission trading scheme is threatened by the fact that there is no guidance on how companies should report emission allowances in their financial reports. As a result of the lack of guidance companies will have to decide on their own if and how they should account for emission allowances. A further consequence of this is that many companies do not account for emission allowances at all. It is also a big variation among the companies that have chosen to account for emission allowances.In this study we investigate the variety through a different perspective. The purpose of this study is to explain why companies use different accounting methods when they account for emission allowances from an Anglo-Saxon and Continental view. The applied method of this study is a quantitative content analysis with qualitative elements on 32 Anglo-Saxon and 32 Continental companies´ annual reports. All of the companies are participants on an emission trading scheme and comply with IFRS.The study shows that there is a difference between Anglo-Saxon and Continental accounting for emission allowances. The study also shows that this difference can be explained by the characteristics that are typical for each accounting tradition. In general, Anglo-Saxon companies disclose less about their emission allowances than the Continental companies do. This fact can probably be explained by the audit profession’s strong position in the Anglo-Saxon accounting tradition. The study also shows that the Anglo-Saxon companies that have chosen to disclose are guided by the objective of their financial statements. Furthermore, the study shows that Continental companies use several different valuation methods, which can be explained by the strong connection between tax and accounting practice in the Continental countries. Another difference is that Continental companies more frequently gross the liability in the balance sheet, which is explained by the fact that Continental companies are considered more prudent. This study highlights how corporate accounting choices are influenced by the countries’ accounting traditions and confirm that these traditions still exist. These conclusions can provide a new perspective in the current effort to develop guidance regarding the accounting of emission allowances. We believe that guidance is necessary if the emission trading scheme shall fulfil its purpose, which it currently does not.

This dissertation examines the intellectual and historical roots of the Anglo-American “Special Relationship,” most notably Anglo-Saxonism and social Darwinism, and their effect on the noted policy organs of the Royal Institute of International Affairs (or Chatham House) and the Council on Foreign Relations (or the Council). It first traces the origins of Anglo-Saxonism and considers its effect on important historical events such as the Spanish-American War and the Second Boer War. This thesis also presents a definition of Anglo-Saxonism which appreciates the complexity of the term and allows a better understanding of its effects. It then shows the memberships of both groups were strongly affected by these Victorian and Edwardian phenomena, a fact which augments our understanding of them. Furthermore, this relationship between Anglo-Saxonism and Chatham House and the Council is not fully appreciated by many modern academics. Ultimately, the language of Anglo-Saxonism developed during the Victorian and Edwardian eras became institutionalised during the formative years of these groups’ memberships, predisposing both to the importance of permanent Anglo-American cooperation.

The crematory funerary rites practiced by those living in parts of mainland Britain during the first millennium AD included burning complete or parts of animals on the pyre. This thesis highlights the potential for archaeozoological analysis of faunal pyre goods using assemblages from the first millennium AD as a dataset. Experimental study and the integration of current research from a number of disciplines is used to suggest that although pyrolysis and cremation practices fragment and distort burnt bone assemblages, careful analysis can reveal a wealth of data leading to the interpretation of various forms of pyre good. The results of the author's analysis of material from the sites of Brougham, Cumbria, St. Stephen's, Hertfordshire, Castleford, West Yorkshire and Heath Wood, Derbyshire are combined with data from other published cemeteries to suggest a series of chronological and regional continuities in the use of animals but with a distinct change at the start of the Early Medieval period. The results from Brougham are particularly significant as they alter preconceived views on the utilisation of animals in Romano-British funerary practice. Cremation burials in first millennium AD Britain are shown to include the burnt remains of predominantly domestic taxa with occasional wild species. The pyre goods are interpreted as representing food offerings, companions, amulets, gaming items and sacrifices. This thesis demonstrates that cremated animal bone should not be disregarded but rather valued as source of archaeozoological data, and a significant functional tool for interpreting past funerary behaviour and animal utilisation.

Sixties was a special period in the history of Czech literature, because during these years popular literature (especially the detective stories) was written as an artistic literature. During the sixties a lot of detective novels with artistic value were written. In the past (especially during the fifties), vacation literature was considered bad. In the first half of the sixties mainly socialist detective stories were written. There were important political opinions of the author. Socialist authors celebrated police work. In the late sixties detective stories under the Anglo-Saxon tradition were written. For authors, it was important to respect the rules of writing crime fiction. They thought that crime novels people read just for fun. At the end of the sixties detective stories have never had such a good position in the literature. KEYWORDS Czech literature in sixties, vacation literature, detective novel, Anglo-Saxon detective novel, socialist detective novel.

No description available.

This thesis assesses the sixth-/early seventh-century socio-economic roots of the eighth-century transmarine system connecting England and the Continent through major coastal trading sites (emporia). Part 1 discusses socio-economic developments in the coastal areas of Kent, Sussex, Hampshire and the Isle of Wight, and the Pas-de-Calais, through a close investigation of fifth- to early seventh-century archaeological evidence. The inclusion of later written sources has been fundamental to recognise that the two shores of the Channel were connected in a more complex network than previously assumed, beyond the major emporia. These areas are then considered comparatively: after challenging substantivist approaches that assume an overwhelming importance of gift-exchange in sixth-century England, Part 2 stresses the role of transmarine traffic and exploitation of natural resources in the socio-economic development of coastal areas. The examination of sixth-century written sources has also proved rewarding to reconsider the sixth-century political relationships between Franks and Anglo-Saxons. The role of kings, churches and laymen in the later transmarine network (seventh/eighth centuries) is then discussed by including the Thames Valley, the estuaries of the rivers Seine and Loire, and the Rhine Delta, examined through the written sources. One crucial question is the role of political actors in the development of a cross-Channel system of exchange. In this regard, scholars have mainly focused on the period when this system was already in place, pointing to a pivotal role of kings and political institutions for its establishment, or to the later appropriation by elites of a coastal area already integrated in the maritime network, but detached from political power. This thesis argues that a close link existed between elites and coastal areas before the emporia; thus, although kings were not the driving stimulus for the establishment of trading sites, the transmarine traffic fostered the socio-economic development of the coastal communities.

This study was conducted to examine the attitudes and motivational intensity of 10th grade vocational high school students and to explore whether there is any significant difference between Anatolian high school and high school sections of vocational high schools and whether there is any significant gender difference in terms of attitudes toward learning English, attitudes toward the Anglo-Saxon culture and motivational intensity. Learners from three vocational high schools in Boz&uuml / y&uuml / k, Bilecik participated in the study. According to quantitative data analysis results, a significant difference was found between Anatolian high school and high school sections of vocational high schools in terms of attitudes and motivational intensity. Students at high school sections were observed to have more positive attitudes and more motivational intensity than students at Anatolian high school sections do. Furthermore, a statistically significant difference was found between female and V male students. Female students tend to have more positive attitudes and more motivational intensity than male students do. Related to the level of the participants&rsquo / attitudes and motivational intensity, quantitative data analysis results indicate that vocational high school students&rsquo / attitudes toward learning English, attitudes toward the Anglo-Saxon culture and motivational intensity are above the average level. Qualitative data analysis of the open-ended responses confirm the participants&rsquo / almost positive attitudes toward learning English / however, it also points out that almost half of the participants were found to have negative attitudes toward expending personal effort to learn the Anglo-Saxon culture and over half of their openended responses did not show any sign of motivational intensity.

Thesis (M.A.)--The University of North Carolina at Greensboro, 2008. / Directed by Amy Vines; submitted to the Dept. of English. Title from PDF t.p. (viewed Jan. 28, 2010). Includes bibliographical references (p. 81-85).

Hållbarhetsredovisning speglar företagens samhällsansvar vilket inom näringslivet idag benämns som Corporate Social Responsibility (CSR). Företagens samhällsansvar berör ekonomiska, miljömässiga och sociala aspekter. En ledande organisation som upprättar ramverk för hållbarhetsredovisning är Global Reporting Initiative (GRI). G3.1 är deras tredje version av riktlinjer som består av både redovisningsprinciper och vägledning samt standardupplysningar som ska anges i hållbarhetsrapporter. Standardupplysningarna omfattar företags strategi och profil, hållbarhetsstyrning och resultatindikatorer. GRI:s riktlinjer är inte lagstadgade utan endast rekommendationer som företag kan välja att tillämpa. Detta är en av många orsaker till att företags hållbarhetsrapporter kan skilja sig från varandra. Tidigare forskning har visat på att det finns internationella skillnader inom traditionell redovisning varav vissa kan kopplas till anglosaxisk respektive kontinental redovisningstradition. Denna studie inkluderar därför företag från länder tillhörande respektive redovisningstradition.Syftet med denna studie är att undersöka vilka internationella skillnader som förekommer inom hållbarhetsrapportering. En avsikt är att studera företags rapporterade resultat-indikatorer. Ytterligare en avsikt är att undersöka ett antal aspekter i hållbarhetsrapporterna på en djupare nivå, detta för att studera hur företagen delger information.Studien omfattar hållbarhetsrapporter utgivna av två amerikanska och två tyska företag inom bilsektorn. Hållbarhetsrapporterna är upprättade enligt G3.1 och utgivna för år 2012. Undersökningen genomfördes med innehållsanalys som tillvägagångssätt och inleds med en kvantitativ del där främst företagens rapporterade resultatindikatorer jämförs. Därefter presenteras en kvalitativ undersökning som berör hur informationen i hållbarhetsrapporterna är delgiven.Studiens resultat visar att det finns skillnader mellan de tyska och amerikanska företagens hållbarhetsrapporter. Resultatet i den kvantitativa undersökningen tyder på att de amerikanska företagen har en social inriktning i sina hållbarhetsrapporter då de fokuserar på samhälls- och anställningsfrågor framför andra frågor. För både de tyska och amerikanska företagen var området med flest rapporterade resultatindikatorer den miljömässiga aspekten, detta är dock en naturlig följd av att indikatorkategorin miljömässig påverkan omfattar flest resultat-indikatorer. Inom ekonomisk påverkan kunde ingen anmärkningsvärd skillnad utläsas bland de tyska och amerikanska företagens fördelning av indikatorkategorier. Den kvantitativa undersökningen visar vidare att de tyska företagen redovisar en större bredd av fullständigt redovisade aspekter inom samtliga kategorier av resultatindikatorer.Den mest utmärkande skillnaden som framkom i den kvalitativa undersökningen var att de tyska företagens hållbarhetsrapporter präglas av intressentmodellen medan fokus fanns på aktieägarna i de amerikanska företagens hållbarhetsrapporter. I undersökningen av hur företagen delger information i sina hållbarhetsrapporter framkom att de amerikanska företagen använde sig av mer finansiell information än de tyska vilket kan tänkas vara en följd av att de söker legitimitet hos aktieägarna. De tyska företagen å andra sidan vänder sig till en bredare intressentgrupp vilket framkommer av att de redovisar mer övergripande information. De amerikanska företagen i studien redovisar således en högre detaljnivå än de tyska företagen, som istället i sina hållbarhetsrapporter redovisar mindre detaljerat men om fler områden. / Sustainability reporting reflects the corporate commitments which are commonly known as Corporate Social Responsibility (CSR). The corporate commitments include economic, environmental and social aspects. Global Reporting Initiative (GRI) is a prominent organization which establishes frameworks for sustainability reporting. Their third version is called G3.1 and consists of guidelines regarding reporting principles and guidance, and standard disclosures. The standard disclosures are divided in the company´s strategy and profile, management approach, and performance indicators. A consequence of the framework from GRI not being statutory, but just optional for companies to use, is that the sustainability reports will differ from each other. Previously research has shown that international differences within traditional accounting exist, and it has to some extent been linked with the Anglo-Saxon and continental European accounting tradition. Therefore, this study includes companies from countries originating from correspondingly accounting tradition.This study aims to examine what international differences occur within sustainability reporting. One purpose is to compare companies´ reported performance indicators. Another intension is to do an in-depth examination of a number of aspects in the sustainability reports, with the ambition to find out how the companies communicate the information.The study includes sustainability reports from two North American and two German companies. The sustainability reports are all prepared regarding to G3.1 and published for the year of 2012. The examination was conducted with a content analysis and begins with a quantitative part, where the primarily objective is a comparison with the companies reported performance indicators. A qualitative inquiry about how the information in the sustainability reports is communicated is thereafter presented.The result of the study shows that differences exist between the American and the German companies´ sustainability reports. The quantitative examination indicates a social orientation among the American companies which emphasizes areas regarding community and employment conditions, in their reports. Environmental aspects are the ones most reported in both the American and German companies´ reports; an expected consequence considering that the environmental performance indicators are the most comprehensive area. No perceptible variations between the companies could be found for the economic performance indicators. Finally, the quantitative examination discloses that the German companies report a greater width of completely reported indicators in all categories of performance indicators.The most distinctive difference revealed in the qualitative examination was the presence of a stakeholder model within the sustainability reports from the German companies, while the American reports are affected by a shareholder model. It was discovered that the American companies use more financial information than the German ones, which may be due to a need of legitimization from the shareholders. Since the German companies reaches for a wider group of stakeholders, they present more general information. To conclude the qualitative examination, the American companies in this study report a higher level of details and depth in their reports compared to the German companies, who instead has less details but reports about more areas.(This thesis is written in Swedish)