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In the thesis, there are two kinds of fuzzy linear programming problems, one of them is a linear programming problem with fuzzy technological coefficients and the second is linear programming problem in which both the right-hand side and the technological coefficients are fuzzy numbers. I solve the fuzzy linear programming problems with fuzzy decisive set method.

The past is a statement; the future a question. Henri Cartier-Bresson provides us with an interpretation of the “now” with the decisive moment and it is through this lens that I examine the glitch. Like the street photography style that Cartier-Bresson pioneered, the glitch artist role is not to simply create, but lies in inviting and reacting to conditions that will permit art to happen. Similar to the camera’s shutter being triggered, the glitch is initialized in a moment of uncertainty by our analog selves and is revealed to be dissident code that is set free from the pristine constructs of the digital format. As the glitch is an affective event that happens in real time, or in a moment, it can be recorded, captured and documented as a breakthrough of noise separated from the signal. As a culture, we tend to filter out and defend against the noise of the glitch while keeping the myth of perfect signal alive. I would suggest that we welcome the noise as a type of natural wilderness in the machine that reveals the illusion of the digital era and blurs the lines between transcription and transcoding.

The thesis is focused on the issue of merging via acquisitions and mergers. It proceeds through all the legal, taxation and accounting aspects. The thesis has been written in accordance with all valid legislation for the year 2016. It deals with a substantiality of merging and impacts on accountancy and tax obligations of the participating entities in merging. At the end of this thesis is an example of merger solved based on theoretical knowledge. The last chapter a small research focused on motives and financial statements of entities which have realized a merger.

<p>This essay investigates the extent and significance of a gender decisive language in the foreign language classroom. Focus lies on teachers teaching English as a foreign language and their attitudes towards gender neutrality from a pure linguistic point of view.</p><p>My starting point was previous research done concerning my topic and the survey was performed through questionnaires that were sent out with both qualitative and quantitative questions to thirty teachers.</p><p> </p><p>My findings indicate that the teachers contradict themselves when answering the questionnaire. Their knowledge of gender neutrality is surprisingly low, but they think they know more than they actually do. It is essential to teach more about gender decisive language in schools and at the Teachers’ Education to promote equality. Conclusions can be drawn that this is an issue not dealt with enough and that teachers seem to have a distorted image about their approach concerning gender neutrality.</p>

Since the dawn of military thinking, theorists have been trying to find the key to victory in armed conflict. theories of classic thinkers like Jomini and Carl von Clausewitz represented two positions in the debate regarding the principles of war as universally applicable rules for battle, or as a tool for planning not capable of fully overcoming the complex reality of war. In the wake of the first world war the principles of war as formulated by Fuller following his experiences of the war, found its way into doctrine. Naval theory on the principles of war developed under the influence of these thinkers through Alfred Mahan and Julian Corbett and is still found in naval doctrine.  The debate of the validity of the principles however, is still enduring. In a world of constant technological innovation and increasing complexity their relevance is questioned. Despite of this, modern theories on principles for warfare are still emerging from theorists like Geoffrey Till. The purpose of this study is to test the applicability of Till´s modern naval principles of war against historical battles, and thus, the timeless claim of the theory.  The study examines the theoretical reach of Till´stheory regarding principles of war, intended for naval warfare. This theory, much like its precursors, have adopted the Jominian school of thought, sharing the ambition of universal applicability. Geoffrey Tills Creating Decisive Victorywas tested against three historical cases of naval warfare.  The results of the study partially support the universal and timeless claim of Till´s theory by being represented, though not wholly, in every case. Additionally, the result indicates that the theory partially suffers from its modern design, impeding its timeless applicability. This claim, however, must be supported by further research.

The main aim of this thesis is to describe the complex transaction that is de-merger. It outlines the legal process of divisions, accounting and tax procedures. From the legal point of view, the main emphasis is put on the decisive date and draft terms of division. The accounting part concentrates on valuation and deferred tax. There is also a brief characterization of corporate income tax regarding divisions. The last part of this thesis describes some examples from accounting practice and their analysis and comparison.

The aim of this work is the analysis of cross-border mergers, which are in the opinion of the European Commission, one of the tools for the free movement of capital within the European Union. The core element of the work is the decisive day, as the most important element for accounting, which is for the participating companies to build a specified date opening balance sheet. Based on the analysis of assembled I am trying to spot trends that pertain to the decisive date, and seeking connections between other data that are important during the merger.

Network Convergence or Divergence, what is it, and which are the most likely developments? Today, a much talked about area of telecommunications is the move toward the IP Multimedia Subsystem (IMS), and with it the introduction of IP-based communication in both Public Land Mobile Networks and Public Switched Telephony Networks. This thesis attempts to show whether these two networks will converge with each other and with the Internet in the future - based upon the existence of a few important prerequisites in terms of standards and protocols, whilst divergence in the networks could result if technical and economical obstacles are difficult to circumvent or to exclude from future networks. The major drivers for convergence include the existence of standards for packet-based transmission over a wide variety of underlying networks, the existence of services that make use of these underlying networking protocols, and ultimately also the existence of devices that can use the new features of a converged network architecture. The focus is on the impact convergence services or offerings may have on handsets; specifically which protocols need to be supported, as well as those hardware and software requirements that need to be catered for to enable convergence in the handset sector. The thesis concludes with a summary of the most important factors for convergence in future mobile handsets. / Nätkonvergens eller divergens, vad är det egentligen, och var är utvecklingen på väg? Idag talas det mycket om inom telekommunikationsbranchen om steget till IMS (IP Multimedia Subsystem), och i med det övergången till uteslutande IP-baserad kommunikation i både Public Land Mobile Networks och Public Switched Telephony Networks. Jag ämnar i den här framställningen visa att konvergens mellan dessa två nät samt ett tredje; Internet är avhängigt av ett par viktiga grundförutsättningar, som existensen av protokoll och standarder som främjar konvergens, medan en divergerande utveckling är resultatet av tekniska och ekonomiska förutsättningar som är svåra att kringgå i framtida nät. De stora drivkrafterna för konvergens är existensen av standarder och protokoll för paketbaserad överföring av data över skiftande nätarkitekturer, existensen av tjänster som stödjer dessa protokoll, och slutligen användarterminaler som förmår utnyttja dessa tjänster utvecklade för en konvergerande nättopologi. Fokus för min rapport är på det stöd som behövs i terminalerna för att en sådan här utveckling ska kunna äga rum. Kapaciteten i form av protokoll som dessa terminaler måste stödja, samt vilka hård- och mjukvarukrav som måste uppfyllas kommer också att behandlas. Slutligen kommer jag att framställa en sammanfattning av vad jag anser vara de viktigaste faktorerna i framtida terminaler för att driva den här utvecklingen.

Genetically modified (GM) food could be a solution to secure the world’s food supply, whichis in jeopardy due to the ongoing climate crisis. Thus, it is of great importance that consumerswould be willing to consume this type of food. To examine which factors influence consumerbehavior toward GM food, an extension of the theory of planned behavior was applied anddecisive factors were evaluated. The derived hypotheses and the respective influencing factorsare based on the research of Prati et al. (2012) as well as the questions that were used in theonline questionnaire. Through this online questionnaire with 117 participants, the hypotheseswere tested and factors that influence the intention of consumers to consume geneticallymodified food were identified. It was found that the following factors are relevant: Perceivedbenefits, Subjective norm, and Attitude. Of these, the factor Perceived benefits has the greatestinfluence on intention. Factors that do not play a role are Perceived control and, contrary toexpectations, Perceived risks.Another factor that was tested beyond the scope of the theory was the relevance of thenationality of participants on their intention to consume genetically modified food. However,it was found that nationality does not influence the intention. Concluding, the findings revealthat consumers can be especially influenced by their perception of benefits.