The author agrees with Flassbeck that growth is important, particularly as a condition to solve existing structural problems of the labour market. Yet, in his opinion the central question is how to get higher growth rates. Straubhaar’s answer is different from Flassbeck’s: a ‘no’ to more public deficits, more regulations and more state activities; and, a ‘yes’ to more market, more flexibility, more mobility.

The aurochs Bos primigenius, extinct since 1627, was the wild progenitor of cattle. It is believed that all European cattle originate from one domestication event in the Near East 10 000 years ago. However, it is evident from the archaeological record that the aurochs survived into historic time and spent many years existing alongside domestic cattle. Thus, a question posed is whether aurochsen were locally domesticated or incorporated into early domestic cattle stock. In this thesis, genetic techniques are applied to ancient and modern DNA from bovids in order to study questions relating to the origin of early European cattle. DNA from ancient specimens is fragmented and in greatly reduced quantity. Therefore mitochondrial DNA, present in many copies in the living cell, has long been dominating the ancient DNA research field. Analyses of ancient DNA presented in this work are based on both mitochondrial DNA and nuclear DNA, through the study of Single Nuclear Polymorohism (SNPs). A method for typing ancient SNPs was developed and applied to ancient cattle bones. Mitochondrial DNA of cattle is structured into five geographically distributed lineages, the dominant lineage in Europe is also found in the Near East where additional lineages are found. This pattern has been attributed to the proposed domestication event in the Near East from where cattle carrying the single lineage were brought to Europe. However, the results presented here show that cattle domestication was more complicated than previously suggested. SNP data from extant cattle and bones from cattle and aurochs point towards a hybridisation event. European cattle appear indeed to have been domesticated in the Near East and brought in to the European continent from there. However, once in Europe, hybridisation with local aurochsen took place. It appears therefore that today’s cattle descend both from both Anatolian and European aurochsen.

The variety of fish species found at the archaeological sites indicates the exploitation of local and regional ecosystems. The focus of the fisheries varies from site to site. The study is based on the analyses of faunal materials from 10 archaeological sites from Eastern Middle Sweden, Gotland, and Åland dating to approximately 3800 – 1850 B.C. The mainland assemblages are mainly burnt and highly fragmented. When comparing burnt and unburnt bone materials, results showed a marked predominance of fish specimens within the unburnt assemblages. The burnt bone materials showed a striking preponderance of marine mammals. The burning process impairs identification and quantification of fishbone. Species presence per context complemented summary data and showed that low and medium frequency species were handled more often than summary data indicate. Intra-site studies of burnt bones demonstrated the importance of detailed studies of the taphonomic history of the faunal assemblages. At Ajvide on the island of Gotland, large amounts of well preserved unburnt faunal remains, and ca. 600 bone fishhooks have been unearthed. Replicas of fishhooks from this assemblage were subjected to strength test, osteometric, morphological, and breakage studies. Results point to an elaborated fishing technology for capturing medium sized cod. Incremental studies of cod otoliths (ear stones) from Ajvide showed that most cod were captured in fall and winter. A comparison with the contemporaneous Jettböle site on the Åland islands, showed that in general smaller cod and herring were captured there. The ecological conditions were somewhat different during the Neolithic. The growth pattern for cod indicate a more rapid growth for young cod but with a lower asymptotic length compared to modern cod.

Artifacts are moved to museums after the excavations in order to provide an indoor protection, while the immovable findings remain exposed to environmental conditions and human activity. In order to conserve these architectural remains made of vulnerable material, mosaics and wall paintings in situ, covering structures are designed offering temporary or long-term sheltering, preserving and exhibiting facilities. The aim of the study is to evaluate these protective structures. In this study, national and international approaches in the conservation of archaeological sites are studied in order to form the theoretical framework. Following the theoretical research, problems facing excavation sites, in situ conservation, interventions and the presentation of the archaeological sites are studied. New building in an archaeological site is discussed in architectural and conservation perspectives and evaluation criteria are defined. Selected cases are studied according to their material selection, functional and physical efficiency, compatibility with the remaining and its urban context in terms of the determined principles. The study is concluded with the general remarks for a new protective structure for the preservation and presentation of the architectural remains in an archaeological site.

Sex determination of adult remains has become a well-established practice in forensic anthropology. However, the assessment of sex in fetal remains is a highly contested subject. The purpose of this research is to ascertain whether fetal and early infant specimens can be sexed accurately using five bones of the cranium and the mandible. The first part of this research project is based on the work of Fazekas and Kosa (1978), in which they test to see if statistical significance can be found between the cranial base bones of fetal male and female specimens. The second part is based on the morphognostic analyses of infant mandibles performed by Schutkowski (1993) to determine sex. The sample used for this project is the Johns Hopkins Fetal Collection, which is housed at the Cleveland Museum of Natural History. Statistical analyses on the bones of the cranial base are performed by using the Kruskal-Wallis test. Morphognostic analyses of the mandibles do not include statistical tests and were based on visual observations alone. Analyses of the cranial base bones yield no significant differences between the sexes. However, Schutkowskis techniques prove to be successful in determining sex based on the shape of male and female mandibles. The conclusion, that there are sex differences in the mandible, but not in the cranial base, is based on developmental differences between males and females. The cranial base develops more slowly than does the mandible. The accelerated growth of the mandible leads to a differentiation in the sexes, which becomes apparent early in skeletal development.

Genetic research has increasing power to analyse old biological remains. Biological traces of well-known historical persons can reveal personal information. The aim of this thesis is to investigate ethical concerns for the dead, within the biological, historical and archaeological sciences. In philosophy there is a long-running discussion on whether or not the dead can be wronged. The good name is proposed as a candidate of a posthumous interest. It is first of all argued that slandering per se can be wrong regardless of posthumous wronging of the dead. Secondly, the concept of change is investigated. It is argued that the property of having a reputation is a relational property. Hence a change in public opinion of a dead person, is also a change in the dead person’s reputation. The third contribution of this thesis is a constructive proposal for how a posthumous identity could be understood using narrative theory. Understanding identity through the life-story opens up the possibility of a gradual loss of identity after death, rather than absolute loss at the moment of death. Fragments of a person‘s narrative identity can persist in other peoples’ narratives, and for some historical persons, their narratives can be found long after their death. Finally, the implications of a remaining narrative identity for the dead are investigated in the area of archaeology and museumology. In the past 30 years, there has been increasing critique about present and past discriminatory handling of old human remains by archaeologists, in museums and in other institutions. Increasing numbers of requests have been made for repatriation or reburial of old human remains. Following an analysis of three current ethical guidelines in handling old human remains, changes to these guidelines are proposed based on a narrative method to a hypothetical claim of reburial.

All contemporary taurine cattle originated some 10,000 years ago when their wild ancestor, the aurochs, was domesticated in the Near East. Although the aurochs was widespread also in Europe, there is no evidence for a local domestication. The aurochs has been extinct since 1627 and therefore little is known about its biology. Following domestication, cattle were selected for traits of interest to humans. All modern cattle breeds were developed in the 19th century and the only sources of information about prehistoric breeding practices, and breeds, come from a few ancient Roman Empire and medieval European written accounts. The aim for this thesis was to investigate the effects early selection may have had on the cattle genome and to investigate genetic variation in European aurochs. Using second-generation sequencing and coalescent simulation analyses of aurochs Y chromosomal DNA, I estimated effective population size to between 20,000-80,000 aurochs bulls, indicating that a large population was present when domestic cattle entered Europe. A Y chromosomal SNP revealed that the two male lineages present in modern cattle were also present in European aurochs, and that the frequency of these lineages in domestic cattle fluctuated over time. This indicates that cattle were mobile and that bottlenecks, possibly due to selective breeding, occurred. I used nuclear SNPs to trace genetic variation in North European cattle through time and show that when genetics is combined with archaeology and osteology, even small but notable changes in the use of cattle can be detected. There has been a significant decrease in genetic variation over time, with the most dramatic changes associated with the formation of breeds during the 19th century.

In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. When the amendments of IFRS 3 was introduced in March 2004 it meant that companies from that moment on, when acquiring another company, have to allocate the part of the purchase price assignable to customer contracts and the related customer relationships as an intangible asset. IFRS 3 does not give any guidance whatsoever on how to accomplish the above described allocation and estimate a true and fair value of customer contracts and relationships. Let alone any direction regarding the establishment of the remaining useful life of the customer relationships and contracts, which constitutes the foundation of the fair valuation but also a true and fair view regarding amortizations. The purpose of this thesis is to examine how the establishments regarding remaining useful life of customer relationships and contracts have been done. Furthermore, the purpose of this thesis is to explain the decision process and motives that results in why management choose to apply the specific remaining useful life of customer relationships and contracts they do. This study has been carried out with a qualitative approach involving two listed group companies within three different industries, hence, six companies are involved in this thesis. Semi-structured telephone interviews have been made with the companies and the annual reports have been examined. In order to explain the actions behind the valuation and establishment process, the positive accounting theory has been used. None of the six companies taking part in this study have applied an outspoken method for the establishment of the remaining useful life of the customer relationships and contracts and only half of the companies have identified different customer groups. A relation can be identified between using an external consultant and applying different remaining lives for different customer groups. All companies amortize the customer relationships and contracts on a straight-line basis. This can be explained by the positive accounting theory to some extent. All companies applied straight-line amortization even though some of them actually admit that a declining balance would provide a fairer view. Furthermore, long amortization plans are used in some companies in order to decrease the amortization costs and hence increase the net income. Positive accounting has been applied in order to shift reported earnings. / Under år 2000 beslutade den Europeiska kommissionen om att anta ett förslag som hette EU Financial Reporting Strategy: the Way Forward. Antagandet av förslaget innebar att alla noterade bolag inom EU skulle presentera sin redovisning och sina årsredovisningar i linje med bestämmelserna i IAS – International Accounting Standards senast år 2005. När lagändringarna i IFRS 3 introducerades i mars 2004 innebar det att noterade bolag vid företagsförvärv fortsättningsvis skulle allokera den del av köpeskillingen som är hänförlig till kundkontrakt och relaterade kundrelationer som immateriell tillgång i balansräkningen. IFRS 3 ger ingen vägledning överhuvudtaget med avseende på hur bolagen ska genomföra den ovan beskrivna allokeringen och uppskatta ett rättvist värde på kundkontrakt och kundrelationer. Inte heller finns det någon anvisning angående fastställandet av livslängd på kundkontrakt och kundrelationer som i sin tur ligger till grund för en rättvis värdering och en rättvis avskrivningsplan. Syftet med den här uppsatsen är att undersöka hur fastställandet av livslängden på kundrelationer och kundkontrakt har utförts. Syftet är även att förklara beslutsprocessen och de bakomliggande motiven till varför företagsledningen väljer att använda den livslängd på kundrelationer och kundkontrakt de faktiskt gör. Studien har genomförts med en kvalitativ ansats som har involverat två noterade koncernbolag inom tre olika branscher, totalt har alltså sex bolag medverkat i uppsatsen. Semistrukturerade telefonintervjuer har gjorts med de involverade bolagen och även deras årsredovisningar har undersökts. För att kunna förklara handlandet angående värderingsprocessen och livslängdsprocessen har den positiva redovisningsteorin använts. Inget av de sex bolagen som medverkat i studien har använt sig av någon etablerad metod för att fastställa den återstående livslängden av kundrelationerna och kundkontrakten, och endast hälften av företagen har identifierat olika grupper av kunder. Ett samband har identifierats mellan att använda sig av en extern konsult vid fastställandet och att använda sig av olika återstående livslängder för olika kundgrupper. Alla sex företagen använder sig av linjär avskrivning på kundkontrakten och kundrelationerna. Detta kan till en viss gräns förklaras med positiv redovisningsteori. Alla företagen har använt sig av linjär avskrivning även om vissa av företagen till och med medger att degressiv avskrivning skulle ge en mer rättvis bild. Dessutom har långa avskrivningstider använts i en del av företagen för att sänka avskrivningskostnaderna som i sin tur ökar resultatet. Positiv redovisningsteori har alltså använts för att flytta vinster till innevarande år.

El Rayo is an archaeological site in Pacific Nicaragua that spans two time periods the Bagaces (AD 300-800) and Sapoa (AD 800-1350). In addition to the domestic assemblage of the site, El Rayo also contains burials from both time periods. El Rayo is one of the most well documented archaeological sites in Nicaragua and the presence of both Bagaces and Sapoa material makes it a valuable archaeological site. In comparing the burial assemblage, the patterns which appear in the archaeological record are distinct in the different time periods. These patterns, including the change in the location of burials from within domestic areas to specific mortuary contexts, a transition from single to multiple burials, and the inclusion of burial goods with the burials that appear to represent significant changes in the rituals associated with the burial of the dead. By exploring the mortuary program at El Rayo I argue that the changes represent the negotiation of a single community through changing cultural circumstances that mark and in some ways define the transition from the Bagaces Period to the Sapoa Period. The mortuary program shows continuity which supports the notion of cultural interactions without the complete replacement of one group by another. I focus on the burial area and the nature of the remains to interpret a changing mortuary program rather than focusing on the mortuary goods recovered with specific individuals. Based on Arthur Saxe’s Hypothesis 8 that argues for the connection between the use and maintenance of formal cemeteries and control of critical resources (1970:119). I suggest that the changing mortuary program is the result of increased population pressures and the desire to create public markers of identity and ownership of local resources.

Ground penetrating radar (GPR) is a non‐invasive, geophysical tool used for the detection of clandestine graves. GPR operates by detecting density differences in soil by the transmission of high frequency electromagnetic (EM) waves from an antenna. A 500 Megahertz (MHz) frequency antenna is typically used for forensic investigations, as it provides a suitable compromise between depth of penetration and sub‐surface resolution. Domestic pig (Sus scrofa) carcasses were clothed in 100% cotton t‐shirts and 50% cotton/50% polyester briefs, and buried at a consistent depth at three field sites of contrasting soil texture (silty clay loam, fine sand and fine sandy loam) in southern Ontario. GPR was used to detect and monitor the graves for a period of 14 months post burial. Analysis of collected data revealed that GPR had applicability in the detection of clandestine graves containing remains in silty clay loam and fine sandy loam soils, but was not suitable for detection in fine sandy soil. Specifically, within a fine sandy loam soil, there is the potential to estimate the post burial interval (PBI), as hyperbolic grave response was well defined at the beginning of the 14 month burial duration, but became less distinctive near the completion of the study. Following the detection of a clandestine grave containing a carcass, collection of gravesoil, tissue and textile samples is important for the estimation of the stage of decomposition and the post burial interval (PBI) of the remains. Throughout the decomposition process of a carcass, adipose tissue is subjected to hydrolytic enzymes that convert triglycerides to their corresponding unsaturated, saturated and salts of fatty acids. The composition of fatty acids in the decomposed tissue will vary with the post mortem period, but it is unknown what affect the soil texture has on lipid degradation. As decomposition proceeds, fatty acids can leach from the tissues into the surrounding burial environment. Fatty acid analysis of gravesoil, tissue and textile samples, exhumed at two, eleven and fourteen month post burial intervals, was conducted using diffuse reflectance infrared Fourier transform spectroscopy (DRIFTS), attenuated total reflectance – Fourier transform infrared (ATR‐FTIR) spectroscopy and gas chromatography – mass spectrometry (GC‐MS). Infrared (IR) spectroscopy analysis of the samples provided a qualitative profile of lipid degradation. Analysis of gravesoil samples did not reveal IR spectroscopy bands attributable to fatty acid degradation or adipocere formation. IR spectroscopy analysis of tissue samples is applicable for the estimation of carcass decomposition in all of the soil textures tested. Results of textile IR spectroscopy analysis revealed limited potential to estimate the stage of carcass decomposition in silty clay loam soil. GC‐MS was used to quantify the peak area ratio (area/int std area) (PAR) of myristic (C14:0), palmitic (C16:0), palmitoleic (C16:1), stearic (C18:0) and oleic (C18:1) acids. GC‐MS results revealed that analysis of both tissue and textile samples can be useful in the estimation of the stage of decomposition and the PBI of carcasses in all three of the soil textures tested. The results of this research may have applicability within forensic investigations involving decomposing bodies by aiding in the location of clandestine graves in silty clay loam and fine sandy loam soil through the use of GPR. Infrared spectroscopy and GC‐MS analysis of the fatty acid composition of tissue and textile samples may also be incorporated into investigational protocols to aid in the estimation of the stage of decomposition and the PBI of a body. / UOIT