The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Begreppen upprorsbekämpning eller counterinsurgency (COIN) ochstabiliseringsoperationer utgör ett debatterat ämne i den dagsaktuella militärteorin. Bådabegreppen förefaller användas för en och samma typ av operation. Erfarenheter från Irakoch Afghanistan har inneburit att USA utvecklat en specifik doktrin för counterinsurgency(FM 3-24) respektive stability operations (FM 3-07). Detta indikerar att det föreligger enskillnad i de två begreppen.Syftet med uppsatsen är att undersöka och definiera skillnader i begreppen COIN(upprorsbekämpning) och stabiliseringsoperationer. Medlet för att nå syftet utgörs av enjämförande studie av amerikanska doktriner.

This study aims to analyse the connection between poverty reduction and sustainable development through strategies used for the reduction of poverty. With the methodology of content analysis of three policy documents to provide and easy overview of how the government of Ethiopia is planning to achieve sustainable and long-term poverty alleviation. The focus of this study will be on Ethiopia, a country with very high economic growth in the past years but still with hight poverty rates. The purpose of this study is to contribute to the already existing and broad knowledge and research of sustainable development and poverty alleviation and contribute with more research in Ethiopia where the research done in this specific area and region is not in abundance. In this study all dimensions of sustainable development, social, economic and ecological are included to get a more holistic picture of the sustainable development in the government?s plans and its challenges.

Our purpose is to analyse three different epistemological discourses that exist in the social practice, Library and Information Science LIS, using the strategy for interpretation from the mimesis model by Paul Ricoeur and the terms from the critical discourse analysis by Norman Fairclough. The aim is also to explore there different views of knowledge organisation. We review previous research involving epistemology, knowledge organisation and discourse analysis in LIS. These show that there are many different epistemological standpoints and that later research has shown a more critical and sceptical state of knowledge organisation than earlier traditional positivist ideals. Discourse analysis is described as an important theory and method in LIS.

Media society is under a constant development and in line with this change, firms must adapt to the market. We have investigated what fashion companies in fact are doing to communicate in the dynamic market. We wanted to find out how to communicate and how they can market themselves in a new and innovative way to create long-term customer relationships. We have used a theoretical frame of reference based on marketing communication, fashion marketing, branding and relationship marketing theories. We have assumed four themes throughout the survey which are: customer contact and relationships, emotion in communication, branding and relational communication.

Marketers of today are confronted by the fact that it is increasingly difficult to gain the customer's attention, as they first have to break through the ad clutter. In a landscape where the general attitude towards advertising is negative, one way to successfully deliver the message to the customer involves communicating through personal impact. By using stimuli containing identical information with different senders, this thesis seeks to quantitatively explore whether brands can make use of the personal networks of its employees, in their social media marketing strategy. The purpose of the study is to investigate if communication via the employees could enhance traditional communication effects, such as buying intention and electronic WOM intention. Furthermore, the study aims to examine which role the employee should hold when communicating on behalf of the brand, and if the communication effects vary with the degree of product involvement.

The emergency medical care in Sweden has been under persistent debate, due to factors such as long waiting hours, inefficient patient flow, and understaffed departments. In an effort to meet the critique and with a willingness to improve the problems, an increasing amount of emergency clinics are adopting theories and models within Lean. Positive outcomes are evident, there has been some criticism directed towards Lean. Among these is the argument that in order for Lean to be successful it needs to be used within standardized and foreseeable processes, and that it therefore only is applicable to those kind of processes found within industrial production. This prompted the question of whether Lean was a suitable strategy within emergency medical care, considering the large variation of patients and non-foreseeable processes that in fact share little resemblance to that of industrial production.

Mathematics is a central topic in today?s society. There are many different approaches each teacher has their own way. In this essay, I compare four teachers? mathematics teaching in two different countries with regard to ways of learning, particularly in the four operations.

When single-family lots are valued for development of new residential areas,the valuation is influenced by several factors. The valuation is a matter ofdefinition that varies according to its interpreter. Previous research conductedin other countries, has identified a number of value-influencing factors. Thesefactors are the basis for this study.The study's purpose is to highlight the value-influencing factors thatcustomers value and are looking for in the choice of single-family lots. Thestudy also seeks to determine if there is an unknown difference between howprofessionals and clients value single-family lots.The study showed that the value factors considered important for customersand also professionals are consistent and applicable with the factors reportedfrom previous research.

The purpose of this Master?s thesis is to discuss marketing as it applies to some school libraries. Today?s marketing is about relations. It involves the establishment, maintenance and development of relations with users, non-users and other library related relationships.

This thesis aims to describe how enterprises can approach and reach older citizens inorder to sell new technology products. For that they need information about aspectsaffecting elderlies purchase decisions regarding these kind of products. The study isbased on 13 qualitative interviews where we have applied semi structured interviews andobservations of the elderlies behaviour towards an Ipad which we used as a study objectduring the interviews.The results of this study shows several aspects which affect the elderlies purchasedecision regarding new technology but it all comes down to one matter, lack ofknowledge. In order to overcome that obstacle, enterprises need to modify theircommunication strategy. They will be needing information about elderlies preferencesand their self-image, meaning how they perceive themselves which is connected to howreceptive they are towards new technology.

The aim of the study is to get a better understanding of leader's reactions in a crisis situation, and to examine whether locus of control and coping strategies can be related to leaders need for social support. The role of a leader in a crisis situation is complex and includes several aspects which must be illustrated to understand the leader's situation. Four leaders have participated in the study. The methods that have been used are questionnaires for measuring locus of control and coping and semi-structured interviews. The results show that search for social support cannot be seen as an outcome of a specific locus of control or coping strategy.

This work is a literature review along with interviews from nine suckler herds. How to reducecalf mortality in the cow herd is the focus of this paper. To get profitability of a herd, it isimportant that you get a live calf per cow and year. Good fertility of the cows thus is veryimportant. During the years 2007 - 2008, approximately 5.5% of all calves born by beef cowsdied and about 8.5% of the calves born by heifers died.

In studying the art of Counterinsurgency Warfare we are usually inclined to the reading of several books regarding this matter. Because of this some writers have the power to influence the minds of the reader. This can be of great benefit since it enables information sharing and for the reader a chance to learn from the triumphs, but also mistakes of others. However each writer is the creation of the time and context under which he existed. Because of the wheel of time certain things change, and because of the context a myriad of factors came into play affecting the outcome and product of the doings and thoughts of that specific occurrence.

Ett begränsat utbud av växter kan antas påverka privatpersoners trädgårdsintresse negativt. För norra Norrland begränsas utbudet av lignoser till dem som har tillräcklig härdighet. Det kan dock antas att fler lignoser utöver de som säljs idag, har potential att användas i denna del av landet. Detta examensarbete har som syfte att ta reda på hur försäljningen av lignoser i norra Norrland ser ut idag. Vidare undersöks också om en utveckling av lignosutbudet pågår och hur arbetet med denna utveckling i så fall ser ut. Vem eller vad som kan påverka så att fler härdiga lignoser kommer ut på marknaden har varit en central frågeställning.