Purpose: The aim of this Bachelor Thesis is to explore what makes an interactive viral marketing campaign effective in terms of Word-of-Mouth. Background: With the growth of Internet, a new force of marketing has developed where the consumer is more involved in the marketing process. This thesis studies the underlying emotions and motivations of consumer incentives to engage in positive Word-of-Mouth, regarding an interactive viral marketing campaign. Method: In order to fulfil the purpose of this study a case study is performed. An inductive approach is followed and qualitative research in the form of a netnography and interviews are used to collect the empirical material that is required in order to answer the given research questions. The netnography was performed on Facebook and ten respondents from the netnographical study were invited to participate in interviews. Conclusion: Based on the frame of reference, a strong relationship was expected between certain emotions and the willingness to share or discuss Tipp-ex’s campaign. However, the results indicate that other variables such as Comprehension and Personalisation might have a greater effect on Word-of-Mouth incentives. Regarding motivations, Message- involvement was found to be the motivation that triggers a consumer to engage in Word-of-Mouth.

The purpose of this thesis aims that common investors are expected to apply three kinds of active portfolio management without complex mathematical numeration to reduce investment risk or loss to get profits on Taiwan stock exchange capitalization weighted stock index options market. They are Constant Portion Portfolio Insurance Strategy (named CPPI), Time-Invariant Portfolio Protection (named TIPP) and Constant Mix Strategy (named CMS). The active managements adopt bull and bear spread as an adjustment of risk positions on the option market. Five research results are as followings: 1. The performance of the portfolio managements as Constant Portion Portfolio Insurance Strategy and Time - Invariant Portfolio Protection is better than that of the management as Constant Mix Strategy. And Floor value of the portfolio management as Time - Invariant Portfolio Protection exceeds that of the portfolio management as Constant Portion Portfolio Insurance Strategy. 2. Due to the regulation of margin system by Taiwan Future Exchange, the positions of Bull Call Spread and Bear Put Spread can be greater than ones of Bull Put Spread and Bear Call Spread. 3. The more differences between two strike prices on the spread option means to be able to get more profit opportunities. 4. Greater multiplier number and profit have inverse relationship. That only occurs on portfolio managements in Constant Portion Portfolio Insurance Strategy and Time - Invariant Portfolio Protection. 5. Setting upper and low limitation of single return rate for offsetting will have better performance than no limitations for the managements in Constant Portion Portfolio Insurance Strategy and Time - Invariant Portfolio Protection.

This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

2008年金融海嘯、2011歐債危機等，皆對台灣經濟產生嚴重的損失。壽險業經營關乎保戶之未來，應更加重視壽險業經營穩健性，故本研究期望找尋適當的保本投資策略，期望增加壽險業的投資選擇，提供穩定且合理的獲利。 引用Cai et al. (2013)之保護下檔風險之最適投資策略模型，將資產配置視為無風險性資產與購買一個歐式買權，此歐式買權可藉由市場可交易之標的複製，最低績效標準為執行價(Strike Price)、距離到期日天數為買權到期日(Expiry Date)。本研究亦(1)比較不同利率市場下，保護下檔風險之最適投資策略、CPPI與TIPP之投資績效與保本效果；與(2)不同下檔風險容忍度、(3)不同風險權益市場下，經理人之投資決策與投資績效。 本研究發現(1)保護下檔風險之最適投資策略於高利率市場與一般利率市場下，彈性最高且整體獲利高、波動小；而TIPP因投資策略相當保守，於低利率市場下獲利及保本效果為三者最好。(2)當委託人改變契約，下檔風險容忍度降低時，經理人增加股票型基金部位，並拉長投資期間以提高績效。適當降低下檔風險容忍度，有助於使風險趨避經理人追逐風險。(3)面對環境快速變遷，探討不同風險權益市場對經理人績效之影響，發現於高風險權益資本市場下，面對績效壓力，將採用放空債券與增加股票部位並行的投資策略，造成財富波動大且績效降低。於低權益市場則是債券為主要標的，投資績效較為穩定。委託人可視不同狀況及早訂定委託契約，降低財富波動。

Under mitten av 1900-talet förändrades Stockholm. Delar av stadskärnan ersattes av kontorsbyggnader och parkeringshus. Samtidigt byggdes Stockholms tunnelbana och många nya förorter uppfördes. Schakt- och rivningsmassor tippades i högar på olika platser vid stadens utkant och stora toppar skulpterades för att fungera som rekreations- och friluftsområden. En historia som nu faller i glömska. Detta projekt strävar efter att uppmärksamma dessa toppars relation till varandra samt deras funktion som frilufts- och rekreationsområden. / In the middle of the 20th century Stockholm changed. Parts of the city centre were replaced with office buildings and road systems and the subway as well as new suburbs were constructed. Rubble was transported to different sites in the outskirts of Stockholm and huge heights were sculptured as recreational areas. A past that is now falling into oblivion. This project aims to uncover the heights' connection to each other and at the same time enhance their function as recreational areas.