The metaphor has been among us since a very long time, but despite over 1.000 years of reflection it is still uncertain how one should understand the concept. There are few, if any, doubts how to understand the definition of metaphor, but is it possible to find a real distinction between the metaphorical and the non-metaphorical? In this essay I seek an answer to when a metaphor is a metaphor or when it is instead a generally accepted concept of how something actually is. I will use previous research on the topic from Aristotle, Friedrich Nietzsche, Paul Ricoeur and George Lakoff and Mark Johnson. These persons have given me a wide perspective and approach to the metaphor ? and when a word should be considered as a metaphor or not.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The rural development programme is a tool for promoting sustainable development in the Swedish countryside. The master plan should, for example, give directions for the national interest and describe how it will follow up national and regional targets such as the EU's environmental quality standards. Because the municipality has considerable freedom to formulate the plan in its sole discretion, and that it contains the municipality's political vision, it is also feasible to make a discourse analysis of the plan text.In discourse analysis, including articles and documents written by Rural Network Working Group on land use planning to be included. The purpose of discourse analysis is to see if there are differences in the way rural areas are described and if there are any flaws in how the designer interprets the rural development programme. Furthermore, the analysis result in tools that are adapted to the standards we create and choose.The standards we have are being designed based on our values, which differ.

This paper studies patterns of consumption within a product category. Using make-up as a base for the study, we applied the Mokken Scale to examine if consumers follow a hierarchical pattern when buying items within the product category. Based on a survey of 250 female respondents, we establish a hierarchic scale for consumption. Assuming generally accepted attributes for determining physical attractiveness, the results of the Mokken Scale study were cross referenced with a survey among 200 male and female respondents. Students were asked to evaluate pictures of a model using different combinations of make-up, i.e.

The climate change the earth today has to face is no longer a global problem when every individual has a responsibility to act. The residents in Sweden have no understanding how their energy consumption affects the environment, nor what measures can be taken to reduce the energy consumption.The use of the energy in new Buildings is considerably lower than in the older ones as conditions have improved and the requirements have been more stringent. As most of the buildings in the future have already been constructed it´s important to take every opportunity for energy efficiency and rebuilding of available buildings will become a significant act. Reconstruction of a building contributes generally to both a reduced individual and a reduced total energy use, while new constructions only keep a low individual energy use but a increase the total energy use. For this reason we present the opportunities for reconstruction, mainly to reach the standards for a passive house..

This study?s purpose is to identify and analyse the risk associated with outsourcing of services within real estate management. Completing this study I have used the method induction with qualitative personal interviews. A number of risks are identified, however, the advantages of outsourcing generally dominate over disadvantages. The companies studied are generally able to handle the risks associated with outsourcing..

The great debate topic in media and among real estate agents in spring 2011 wasspecially reduced prices. Specially reduced prices means that a property is advertised at a considerably lower price than the evaluated current market value of the property. This is to attract more bidders in a potential bidding. It is in this case not completely established by law what is meant by considerably lower price, why this concept is difficult to interpret. Real estate agents got lot of criticism due to the output prices which were too low compared to the final prices.

This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.

Mulesing is a surgical husbandry procedure performed on lambs in Australia. The reason is toprevent severe fly-strike to the breech area, which otherwise risks to be soiled with faeces.This problem is mainly occurring in sheep of the Merino breed. Their fine wool is in demandworldwide due to high quality. Mulesing has been performed since the 1930?s, and eventhough alternative methods have been discussed nothing is yet generally accepted.

The purpose of this study has been to examine the archival management at the 14 Student Nations in Uppsala. This may be relevant to study to extend the research in the field that Berndt Frediksson calls ?empirical archival science?. Another reason is that the Student Nations hold a unique position as organisations and their archivists holds a unique position from a professional point of view as they mostly consist of students without professional archivist training. I have mainly focused on why the archival management at the Nations looked as they did.

I work with and through glass and it´s from this field and tradition my work springs from. I am interested in how we look at and judge different expressions. I have been taught what visual expressions and shapes that are being appreciated and accepted and how to create objects like that. It should be clean, smooth, simplistic, and utterly pleasing. I recognize these attributes from what is being thought of as beautiful and desirable concerning the body.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The writer has attempted to discuss the distinction between the necessary and the contingent. It begins with a criticism against the possibility for a so-called ?a possible worlds realism? to give a ?philosophical explanation? of this distinction. The writer argues that this is impossible, since it requires that a notion of this distinction be already accepted (more precisely that the necessity of such a theory is already accepted).After this specific criticism, the writer intends to show that this is a more general problem that follows any explanation of the contingent/necessary distinction.The writer then discusses the counter-argument that the requirements placed on these explanations are set to high, therefore the writer shows in theory the problem can be solved and sketches a more specific way how to explain and show the basis for this distinction..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..