Doctor Educationis / The weak routine immunization activities in Nigeria have led to an upsurge of vaccine preventable diseases such as poliomyelitis in the northern parts of the country. This made the federal government to intensify efforts to improve routine immunization activities with various intervention programmes over the years. This commitment of the federal government towards improving routine immunization as a way to promote infant and child survival led to the partnership between the UK Department for International Development (DFID) to support the launching of Partnership for Reviving Routine Immunization in Northern Nigeria (PRRINN) programme in 2006. The programme, implemented in the northern states of Jigawa, Katsina, Yobe, and Zamfara was intended to augment other federal government immunization intervention efforts in improving routine immunizations services. After five years of programme implementation, assessment of the effectiveness of PRRINN had not be undertaken using a survey based immunization coverage to establish how well the primary objectives of the programme are being met in terms of improving routine immunization. This study was designed to evaluate the performance of the PRRINN programme in improving routine immunization coverage in Jigawa State using coverage data from the National Immunization Coverage Survey (NICS) of 2010.

Värdering till verkligt värde anses vara både relevant och tillförlitligt vid effektiva marknader och därmed användbart vid beslutsfattande. Eftersom det sällan existerar effektiva marknader uppkommer en problematik i bland annat fastighetsbolag genom att värderingen av förvaltningsfastigheter försvåras. Dessa värderingar präglas av subjektiva bedömningar och eftersom förvaltningsfastigheter ofta utgör en stor del av de totala tillgångarna ökar osäkerheten i värderingarna ytterligare. Värdering till verkligt värde riskerar således att brista i både relevans och tillförlitlighet.Syftet med studien var att beskriva och analysera om det finns ett samband mellan orealiserade värdeförändringar i förvaltningsfastigheter, vid värdering till verkligt värde, och fastighetsbolags börsvärde respektive resultat, samt mellan resultat och börsvärde. Antalet undersökta börsnoterade fastighetsbolag uppgick till 14, där samtliga omfattas av standardenIAS 40 som reglerar hur förvaltningsfastigheter ska redovisas. Studien omfattade åren 2006–2016. Sekundärdata i form av fastighetsbolagens omsättning och resultat hämtades från Infotorg. Orealiserade värdeförändringar och börsvärde samlades in från fastighetsbolagensårsredovisningar. Insamlade data exporterades till SPSS för vidare analys i form av deskriptiv statistik, Pearson`s korrelationstest samt multipel linjär regression.Studiens resultat visar att orealiserade värdeförändringar har ett positivt och signifikant samband med börsvärde. Dessutom har orealiserade värdeförändringar och resultat ett positivt och signifikant samband. Vidare framkommer att det finns ett positivt och signifikant samband mellan resultat och börsvärde. Avslutningsvis tyder studiens resultat på att det kan finnas andra bakomliggande problem än placeringen av posten orealiserade värdeförändringar i resultaträkningen och resultatets volatilitet. Problem kan grunda sig i själva värderingen vilket kan innebära att det viktiga är att de finansiella rapporterna är transparanta samt att de redovisningsberättigade anser att värdering till verkligt värde fyller sitt syfte som användbarvid beslutsfattande. / Fair value seems to be both relevant and reliable when markets are efficient and thereby decision useful. Since there is a lack of efficient markets there are arising problems among real estate companies that makes the valuation of investment properties more difficult. The valuation of fair value is characterized by subjective assessments. Since investment propertiesoften make up a large part of total assets, the uncertainty according to the valuation increases, thus, there is a risk that fair value decreases in both relevance and reliability.The aim of the study was to describe and analyze if there is a relationship between unrealized changes in fair value in investment properties and real estate companies market capitalization and earnings. Further, the eventual relationship between earnings and market capitalization. There were 14 real estate companies included in the study, where all of these are involved inthe IAS 40 standard, which regulates how investment properties should be accounted for. The study included the years 2006-2016. Secondary data in terms of companies’ turnover and earnings were collected from Infotorg, while market capitalization and unrealised changes in fair value were collected from annual reports of real estate companies. The collected data were exported to SPSS where descriptive statistics, calculations of Pearson´s correlations andmultiple linear regression analysis were produced for further analysis.The results of the study show that unrealized gains and losses are positively and significantly related to market capitalization. Moreover, unrealized gains and losses and earnings are positively and significantly related to each other. Furthermore, there is a positive and significant relationship between earnings and market capitalization. Finally, the results indicate that there might be other underlying problems than the presentation of unrealised gains and losses in the income statement and earnings volatility. However, the problem may be based on the valuation itself, which implies that the transparency in financial statements is important and also stakeholder’s opinions about fair value´s decision usefulness. / <p>Betyg B, 170602</p>

During the apartheid era in South Africa there was an unequivocal commitment to white supremacy, segregation and inequality. Discrimination but not on the basis of race was entrenched by the pre-democratic government. The 1980‟s saw the first steps towards reversing such practices through various measures, in the form of formal equality. Formal equality holds that the state must be act neutrally in relation to its employees and must favour no one above another. It assumes that all people are equal and that inequality can be eradicated simply by treating all people in the same way. Formal equality is therefore blind to structural inequality. Substantive equality in contrast to formal equality holds the value that equality is not simply a matter of likeness, that those who are different should be treated differently. The very essence of equality is to make distinction between groups and individual in order to accommodate their different needs and interests. It considers discrimination against groups which have been historically advantaged to be qualitatively aimed at remedying that disadvantage. The Constitution Act 108 of 1996 confers the right to equal protection and benefit of the law and the right to non discrimination. Prohibition of unfair discrimination in itself is insufficient to achieve true equality in a historically oppressed society. Hard affirmative action measures are required, the Constitution further explicitly endorses such restitutionary measures. Affirmative action is a systematic, planned process whereby the effects of colonialism and racial discrimination are being reversed in all areas if life. It is designed to achieve equal employment opportunities. In order to achieve this goal the barriers of the workplace which restrict employment and progressive opportunities have to be systematically eliminated through proactive programmes. Affirmative action is a delicate instrument of social engineering which must be used with caution. The Employment Equity Act 55 of 1998 gives effect to the constitutional provisions and to regulate affirmative action measures in employment. The Employment Equity Act spells out the beneficiaries, who should do the protection, and advancement and what may happen to employers if they fail to comply in the view of the Director-General of the Labour. However the explicit constitutional and legislative endorsement of affirmative action comes with its controversy and legal challenges and it has been left to the courts to resolve tension on the one hand and to ensure equal treatment on the other. / Abstract

The aim of this work is to transform the profit into income tax base of corporate person in legislative conditions of two countries - the Czech and Slovak Republic. The first part contains the theoretical basis on which I relied, and which I then applied to the practical part, based on a particular company as a limited company. At the end there is a summary which based on the analysis of the tax legislation of the two countries indicates which environment of these countries in terms of tax burden is more favorable. During processing of this work I used materials of specific company that I got for year 2011.

Les notions de plateforme, de marché bifaces ou même multi-faces sont aujourd’hui au cœur des discussions économiques du fait de l’explosion du e-commerce lié à l’essor des nouvelles technologies de l’information. Ces plateformes en lignes offrent de nouvelles opportunités et soulèvent de nombreuses questions (stratégie tarifaire, règlementation, etc.). Les deux premiers chapitres de cette thèse s’intéressent aux plateformes de réservation en ligne et plus particulièrement à l’impact concurrentiel des clauses de parités tarifaire. Ces dernières, mises en place par les plateformes, imposent aux vendeurs de proposer son bien ou service via la plateforme au meilleur prix disponible sur tous les autres canaux de ventes. Dans le premier chapitre, je montre que, d'un point de vue théorique, l'effet concurrentiel des clauses de parité est majoritairement négatif mais peut devenir positif en fonction du pouvoir de négociation de chacun des acteurs. Dans un second temps, une analyse empirique reposant sur une base de données unique de plus de 6 millions de prix, me permet de montrer que la suppression des clauses de parité à Paris a engendré une baisse tarifaire moyenne des hôtels de -3,1% à - 4,5%. Cette baisse peut en partie s'expliquer par une augmentation des stratégies de discrimination tarifaire. En effet, les hôtels ont augmenté de 1,4 à 2,3% la discrimination entre plateformes et ils ont augmenté de 2,1% à 3,6% leurs stratégies de discrimination inter-temporelle. Le dernier chapitre de cette thèse est dédié à l'analyse des amendes décidées par l'Autorité de la Concurrence entre 2006 et 2018 pour des pratiques de cartels. Nous montrons que ces amendes sont sous optimales car elles ne satisfassent pas les critères de dissuasion et de compensation. / The Internet technology and the web economy create new types of markets and new relationships between market players. The majority of these new markets can be associated to platforms where two or more sides of the same market meet. Such “multi-sided” industries raise specific issues. Determining the optimal pricing strategy for both the platform and the users selling goods through the platform is one of the main challenges of this new economy. The first two chapters of my thesis analysis Price Parity Agreement (PPA) from a theoretical and an empirical point of view. I first study the effect of Price Parity Agreements from a theoretical perspective. I demonstrate that PPAs on the online booking market are detrimental to consumers if platforms have most of the bargaining power. They attenuate competition between platforms, lead to higher commission fees and higher hotel rooms’ prices. However, MFN clauses may also be welfare improving when hotels own the bargaining power and competition between them is high. The second chapter is dedicated to an empirical analysis of the effects of PPAs. Using a before-after design and controlling for external shocks, I demonstrate that the end of Price Parity Agreements imposed by public authorities to OTAs causes a decrease of about 3.1% to 4.5% in the average level of prices set by hotels. This decrease may be explained by an increase of price discrimination. I show that the level of price discrimination across OTAs increases by 2.3% to 1.4% after the drop of Price Parity Agreements and that the degree of inter-temporal price discrimination also increases by 3.6% to 2.1%. The last chapter of my thesis is focused on the analysis of the financial fines imposed by the French Autorité de la Concurrence to cartels in France between 2006 and 2018. We show that the level of these fines is sub-optimal and doesn’t meet the deterrence objective in the majority of the cases.

Charles Tyng has been heralded as an American hero after the posthumous publication of his memoir, Before the Wind: The Memoir of an American Sea Captain, 1808-1833, in 1999. Recent research involving British Treasury report books from the nineteenth century suggest otherwise – that Tyng actively promoted and was engaged in the illicit trade of African captives. A Boston Brahmin, Tyng applied the lessons of his time at sea with Perkins & Company, the opium trading firm, to his occupation as an agent of notorious slave trading firms in Havana. This paper uses as evidence records of the captures of several vessels that implicate Tyng directly in equipping ships for the slave trade to correct the historical record and exposing a supposed hero as a predatory capitalist ignoring ethics for financial gain.

• Objective of this research study urban planning for the city of Aleppo after internal conflicts and civil war. • We will choose the city of Berlin is an example of the European experience for comparison. As a result of exposure to destruction after World War II, this led to changes in urban planning and social, economic and political. • These changes have attracted specialists for reconstruction and according to modern methods, and turned from the city of devastating to the city of sophisticated and contemporary. • As a result, can benefit from the European experience in this area in the urban planning of the city of Aleppo. With the study of the positive and negative aspects in this experiment.

Aims: to explore if the consumption of pornography have influence on a relationship, if the consumption of pornography have a negative impact on a first intercourse and on a initial masturbation behavior, to find out if it is a difference between younger and older women in the frequency of pornography consumption, explore if religiosity have some impact on frequency of pornography consumption and one of the aims is to disrupt the myth about primary pornography consumption by men. Method: the representative data vere collected from 413 Slovak women, the data were based on a quota sampling by agency 2muse according to three categories (age, education and address), the sample age was from 18 to 77 years old and average age was 40 years old (SD±14,62). Results: average age of first pornography consumption is 20,01 years old (SD±7,56), the most interesting age of pornography consumption is 23,44 (SD±9,12). The frequency of pornography consummation is couple of times per year for 107 (25,9%) respondents and most often is watching less than 5 minutes per day. Religiosity has a protective factor of frequency of pornography consumption depending of strengths of religious beliefs and the frequency of implementation of religious requirements. Pornography is not an accelerating factor an initial masturbating...

Detection of an underwater target with active sonar in shallow waters such as the Baltic sea is a big challenge. This since the sound beams from the sonar will be reflected on the surfaces, sea surface and sea bottom, and the water volume itself which generates reverberation. Reverberation which will be reflected back to the receiver, is strong in intensity which give rise to many false targets in terms of classifying a target in a surveillance area. These false targets are unwanted and a real target might benefit from these miss-classifications in terms of remaining undetected. It is especially hard if the signal-to-noise ratio (SNR) is approaching zero, i.e. the target strength and the reverberation strength are equal in magnitude. The classical approach to a target detection problem is to assign a threshold value to the measurement, and the data point exceeding the threshold is classified as a target. This approach does not hold for low levels of SNR, since a threshold would not have a statistical significance and could lead to neglecting important data. Track-before-detect (TrBD) is a proposed method for low-SNR situations which tracks and detects a target based on unthresholded data. TrBD enables tracking and detecting of weak and/or stealthy targets. Due to the issues with target detection in shallow waters, the hypothesis of this thesis is to investigate the possibility to implement TrBD, and evaluate the performance of it, when applied on a low-SNR target. The TrBD is implemented with a particle filter which is a recursive Bayesian solution to the problem of integrated tracking and detection. The reverberation data was generated by filtering white noise with an Autoregressive filter of order 1. The target is assigned to propagate according to a constant velocity state space model. Two types of TrBD algorithms are implemented, one which is trained on the background and one which is not. The untrained TrBD is able to track and detect the target but only for levels of SNR down to 4dB. Lower SNR leads to the algorithm not being able to distinguish the target signal from the reverberation. The trained TrBD on the other hand, is able to perform very well for levels of SNR down to 0dB, it is able to track and detect the target and neglect the reverberation. For trajectories passing through areas with high reverberation, the target was lost for a short period of time until it could be retracked again. Overall, the TrBD was successfully implemented on the self-generated data and has a good performance for various target trajectories.

Bakgrund: Idag är det drygt 700 personer som väntar på en njurtransplantation i Sverige. Njurtransplantationen är en räddning från döden för många patienter som genomgår dialys behandling eller andra former av interventioner för att kunna leva ett ”normalt liv”. För att kunna erbjuda den bästa omvårdnaden bör sjuksköterskan ha en god kunskap om patienters upplevelser. Syfte: Avsikten med litteraturstudien var att belysa patienters upplevelser av att vänta på en njurtransplantation. Metod: Litteraturstudien bygger på tio vetenskapliga studier med kvalitativ metod. Kvalitetsgranskning av artiklarna och sammanställning av resultat genomfördes. Resultat: Resultaten presenteras genom två tema som omfattar patienternas upplevelser av att vänta på en njurtransplantation. Teman som valdes ut är:Osäkerhet i väntan på en njurtransplantation; Behovet av stöd från omgivningen. Slutsats: Att få en njurtransplantation innebär en chans till ett nytt liv. Den komplexa processen som en transplantation innebar framkallade många upplevelser hos patienter med njursjukdom. Vårdens insatser bör vara inriktade på att utveckla strategier och vara mer fokuserade på patienternas behov av information och kunskapsutveckling för att kunna hantera upplevelserna vid väntan på en njurtransplantation. / Background: There are currently around 700 people waiting for a kidney transplant in Sweden. Kidney transplantation is a lifesaver for many patients undergoing dialysis or other previous interventions to be able to live a “norma llife”. In order to be able to offer the best care, the nurse should have a good knowledge of patients' experiences. Aim: The purpose of the literature study was to shed light on patients´ experiences of waiting for a kidney transplant. Method: The literature study is based on ten scientific studies with a qualitative method. Quality review of the articles and compilation of results was carried out. Results: The results are presented through two themes that include patients´experiences of waiting for a kidney transplant. Themes selected are: Uncertaintyin waiting for a kidney transplant; The need for support from the environment. Conclusion: Getting a kidney transplant means a chance at a new life. The complex process involved in a transplant evoked many experiences in patients with kidney disease. Healthcare efforts should develop their strategies and be more focused on the patients´ needs for information and knowledge development in order to be able to manage the experiences while waiting for a kidney transplant.