With an estimated 250 ethnic groups, Nigeria, no doubt, has been grappling with the problem of pluralism of ethnic nationalities. It is not news in Nigeria that extreme ethnic consciousness of its citizens has led to the victimization of one ethnic group by another. This victimization has come in the form of exclusions in the distribution of both wealth and power in the country.Amidst all the exclusions, the unity of the country has been ironically regarded as sacrosanct, and should not be negotiated. It is often said that fate brought all the ethnic nationalities in order to form one great country. I subscribe to this belief that fate brought us together for the above purpose, especially now that several countries around the world are merging in one way or the other to form a formidable force to reckon with both politically and economically.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

AbstractThis study aims to describe and analyze how the 15 municipalities of Västerbotten County consider regional targets of development in their comprehensive plans. The study also investigate if there´s any need of improvements for the consideration of regional targets in comprehensive planning.This paper is based on studies of comprehensive plans in Västerbotten County and on three interviews with employers of different municipalities in the county. An thematic analysis were used to analyze documents and interviews.The result shows that a new comprehensive plan generally takes more consideration to regional targets of development than older plans. The consideration varies a lot between the municipalities of Västerbotten County and it can be explained by many reasons. The informant?s points out that lack of resources- and competence plus a deficient dialog between municipalities and regional organizations are the mainly causes.Keywords; regional development, comprehensive planning, strategy for regional development, regional development program, land-use planning.

The purpose of the present study is to investigate mindfulness as a New Age phenomenon in the modern western society. Since a religious phenomenon does not exist in a vacuum, but is dependent on its historical and cultural context, my aim is to give a broad depiction of mindfulness and New Age in its wider context, the historical background and the societal implications of common values, themes and concepts that are frequent in the literature, how mindfulness is presented by the authors of popular literature and also how it is presented in science. In order to bring forward a deeper understanding of New Age and mindfulness? role in the modern western society, my intention is to see how the authors of mindfulness claim validity of their doctrines in the discourse. Mindfulness attracts a wide range of perpetrators and is used in many areas in the society today.

Erfarenheter från de senaste årens komplexa konflikter har bidragit till insikten att separata militära insatser ofta är otillräckliga för att skapa fred. Comprehensive Approach ses av många som ett koncept med målsättningen att skapa en integrerad civil-militär ansats för konfliktlösning. Konceptets innebörd är emellertid oklar. Dessutom är det problematiskt att empiriskt belägga att användandet av konceptet leder till framgång, vilket medför svårigheter att granska dess värde.Uppsatsen utnyttjar Michael Howards teori om strategins dimensioner för att analysera Storbritanniens syn på Comprehensive Approach som strategiskt koncept. Som metod används en kvalitativ textanalys av systematiserande typ.

The term maneuver warfare is frequently used in western defense doctrines and theoreticaltextbooks. The ambition of the Swedish armed forces is to attempt maneuver warfare in allappropriate situations. Theories and doctrines indicate the importance of decentralized command and control systems. Mission command (Auftragstaktik) is one such system and should be applied to all situations of the Swedish Armed Forces. There are theoretical and doctrinal bases for warfare and command, but in practice, what are the preconditions for this? Previous research addresses many theoretical questions but there are flaws in existing studies investigating practical realities.The purpose of this study has been to reach a deeper understanding of armed forces ability to maneuver warfare by analyzing conformity of command and leadership perspectives in practice.This is an interview-based qualitative case study in which respondent´s statements were analyzed and interpreted in relation to a theoretical framework.

Swedish doctrines emphasises the use of maneuver warfare in combat. Therefore we need tounderstand how a modern state can transform maneuver theories in doctrine into combat practice.United States Marine Corps, a joint armed force in itself, has participated in both Desert Stormand Iraqi Freedom and has since the 1980?s used a maneuver warfare concept. The aim of thisessay is to describe and explain to what degree USMC has conducted maneuver warfare in theIraq wars 1991 and 2003 according to maneuver theory, in the light of how maneuver warfareis thought to be conducted in accordance with then present warfighting doctrines. Theconclusions are that USMC has followed their doctrines in part; the Desert Storm warfaredeviated more from doctrine than the Iraqi Freedom warfare regarding maneuver warfare.

The purpose of this paper is to examine how the revised Planning and Building Act (SFS 2010:900) have influenced the comprehensive planning in Swedish municipalities. A focus is directed at examining how the new law regulates a greater consideration to climate aspects and the what consequences this results in regarding the implementation of the law in Swedish municipalities comprehensive plans.The paper is a case study, containing both quantitative and qualitative methods. The case study is based on three municipal comprehensive plans. Based on quantitative material three municipalities have been selected to constitute the sample of this study. These municipalities are A?lvsbyn, Sollentuna and Olofstro?m.

This study is an attempt to shed light on problems and possibilities of the school library of the Swedish comprehensive school concerning library law and goals of the school and the school library. Many investigations about the role of the school library of the comprehensive school have been carried through. They have all more or less come to the same conclusions. In spite of Swedish library law and goal documents of the school library, the school libraries are often neglected, if not will and commitment are to be found among teachers. Using a model of the school organisation by Gunnar Berg, three cases of school libraries are presented and analysed in a larger organisational and political perspective.

This essay focuses on the theory of classical realism from two points of views. Realism is often told to be quite immoral and cynical and only interested in the power relations among nations. In the first part I am arguing that this picture is wrong and should be revised. By using the ethical theories of deontology and utilitarianism I am arguing that both these perspectives can be used to analyse classical realism. By defining a value that should be guiding one can assert that realism is a good moral theory.

This essay analyzes the doctrines of the revival preacher E.W. Kenyon (1867-1948), such as perfect health, faith and positive thinking. Two of his late works from 1941 and 1942 is analyzed and contextualized referring to the contemporary New Thought movement, Christian revival movements and religious pragmatism in America during the late 19th century continued into the 20th century. Kenyon?s anthropology, his soteriology and epistemology is showed to be pneumocentric in a way that can be compared with the New Thought movement, but also has connections to Christian revival theology and Christian mysticism.

Internationellt sker en utveckling mot att genomföra insatser samordnat med resurser från flera politikområden - både civila och militära. Behovet har uppstått ur insikten att hållbar utveckling i en region kräver användning av olika resurser för att uppnå synergier. Samverkan och samordning mellan civila och militära aktörer enligt syftet ovan brukar i moderna ordalag beskrivas som comprehensive approach. Det praktiska arbetet på fältnivån med samverkan för att uppnå synergier i kontexten comprehensive approach kan sägas innebära samma sak som civil-militärt samverkan.Det övergripande syftet med uppsatsen är att med fokus på det svenska PRT Mazar-e Sharif, förstå de svårigheter som finns vid samverkan mellan civila och militära aktörer, med målet att öka synergier av nationella resurser. Med utgångspunkt från tidigare forskning om militär-civil samverkan samt comprehensive approach, skapas en analysmodell med ett urval av identifierade faktorer, för att beskriva samverkan empiriskt främst utifrån intervjusvar från nyckelaktörer ? chefer eller stabschefer samt civila rådgivare.

To create fair conditions between the majority and minorities in a cultural diverse society poses a challenge for both the makers of government policy and the political theorist. The aim of this thesis is to examine the Swedish government official reports concerning integration and minority rights, with a special interest in values and cultural rights. As a methodological tool a theoretical model that classifies cultural rights is developed and the three normative doctrines lockean libertarianism, comprehensive liberalism and multiculturalism are distinguished from the discussion about how politics ought to be in a multicultural society. Through this perspective rights and values in the official reports are identified and analyzed. The result shows three different standpoints in the reports concerning which cultural minority group they are discussing.

The purpose of this paper is to analyze Martti Ahtisaari?s comprehensive reportfor Kosovo, CPS, based on theories about democracy, democratization andmulticulturalism. The essay is a way to make a contribution to research on howthe international community can contribute to democratization processes ingeneral, as the CPS gives the expression and democratization of contextscharacterized by multicultural problems in particular. In this paper, we implementa qualitative text analysis of our main material CPS. The qualitative text analysiscan be applied in studies as ours when sought contents of the text are hidden underthe surface.

Democracy is said to uphold the dearest values and be the most moral system. But it cannot be characterized as a rigid "syste" but a continuously changing political framework, under which aims and values can be fulfilled - and replaced.The increasingly diverse and ever-changing environment of contemporary democracies forces change upon the systems' natural evolution, which makes their future features uncertain and unforeseeable. A powerful change-force doctrine does however claim change is mainly (or merely) caused by the power of ideas; the elite power over ideas can thus provide a natural foundation for the analysis of the direction of development for democracy. This study aims to provide such a foundation by reconstructing empirical and normative descriptions of democracy at two certain points in time, following extensive government studies.As a tool for analysis, this study identifies values of substantial and procedural character central to democracy theory and discourse. It further creates ideal types of democracy based on these values, to which the nature of democracy is measured.