Abstract: This thesis examines the foundations of individual human rights. The general thought that informs the discussion is that rights and values are two different kinds of moral discourse. Hence, any attempt to simply state rights in value terms will be problematic because the agent-relative character of values does not lend itself to grounding/ explaining interpersonal rules, like rights. The thesis outlines agent-relative values, showing their plausibility, and then proceeds to show how rights perform a different function. The attempt to move from talk about what is right to what rights we have is termed the ‘moralist fallacy’. Rights are kinds of restrictions that others face on their actions when they are promoting their own good. Axiology is about how best to achieve one’s objective agent-relative good; so values involve trade offs and calculations agents can perform about what is in their best interest, while rights are not open to trade offs and calculations because they are restrictions that agents face when they are pursuing their own good. The main problem the thesis discerns is how rights can be concerned with protecting the concerns of others when what people legitimately care about are their own concerns. Two different views of the motivational legitimacy of rights are examined—the agent well being view and the agent-recipient view. On the former, rights are motivationally appealing and justified because abiding by them can be shown to be part of what constitutes an agent’s (who is subject to abiding by rights) well being; on the latter view, abiding by rights constitutes part of the recipient’s (who has the rights) well being. Taken separately these two views are problematic. Rights legitimacy would seem to require something from both views. But since these views are contraries they do not seem open to combination either. The thesis will attempt to provide a solution to reconciling the agent well being and agent recipient views while trying to retain the nature of rights as restrictions not open to trade offs or reducible to value talk. Rights function as restrictions, but why do they function this way and how are they justified when what people are mostly concerned with is their own agent-relative good? Rights must be a separate kind of moral claim, not reducible to talk about what values we have in order for rights to have the motivational and justificatory strength they need for interpersonal validity and to resist paternalist interferences. Rights will have this strength if they are based on something that all value pursuers require—such as recognition of one’s legitimate claim to possess oneself. First possession based on first come, first serve will provide legitimacy for a system of rights because it will appeal to and motivate agents by relating rights-respect to their well being. I will argue that abiding by others’ rights is in one’s best interest because doing so is a wise choice—while one might believe that not abiding by others’ rights might give one the best outcome, one cannot be sure about this and so ought to choose to abide by rights as a general policy. Also, agents ought to make sure that they voice their concerns over rights violations of others. Even though this may not be to their immediate benefit, it is rational for agents to speak out on this issue and reinforce rights–respecting behaviour because making the system effective will ultimately be in their own long-term self-interest. The thesis also tries to make sense of how rights are compossible and when rights might face thresholds beyond which they no longer hold.

Leadership scholars assume that the values espoused in an organizational vision have motivational effects on employee actions, but this claim has rarely been subject to empirical testing. Two studies examined whether organization members' support for organizational visions vary with the degree of congruence between members' personal values and the value-relevant impacts emphasized in a vision. Student participants learned of a visionary educational approach for universities, intended to impact either students' autonomy or their relatedness with other students. In Study 1, students who valued self-direction expressed most willingness to support the vision when autonomy-related outcomes were emphasized. Study 2 examined an apparent backfire effect in the first study, in which participants who value social belongingness expressed less willingness to support the vision when outcomes pertaining to relatedness were emphasized. This backfire effect, mediated through dis-identification with the vision, was found to be reversible when presentation cues that conflict with the stated values were removed.

Purpose: To concretize the various factors on students' theses that are perceived valuable and can contribute to corporate profitability. In our investigation, we want to strengthen the understanding of a "win-win-situation" of cooperation between students and businesses. Methodology: In this study, we have chosen a qualitative approach in which five personal interviews with various organizations that are active in a knowledge intensive industry. A semi-structured questionnaire was used in our interviews. Theory: Our theoretical framework has two broad areas. Introductory chapter is based on theories of research development in Sweden with theories that emphasize the value of collaboration and knowledge. The second chapter deals with a theoretical outlook on value and how this can be applied in marketing. Conclusion: The study shows a diversity of values within three broad categories. These are values from relations, marketing and knowledge. In relationships, we found a significant value from a network-based perspective, future recruitment and the value created by the collaboration. The marketing values we detected originated in benefits from taking part of the student network, good reputation spread to individuals and society at large. Small businesses are experiencing an intrinsic value of the student's knowledge, especially if the thesis can satisfy a specific need. The latest theoretical understanding perceived presumptively give small businesses new perspectives and the exam work itself is considered to be a credible source and a reliable reference

Thanks to the Internet, the consumers have access to a world of information and can easily compare the goods and services of one supplier to the other, and so be a part of the value creating process. Price is still key, but since producers are already pushing their costs to the limit, what Chris Anderson calls the “race to the bottom” they have to compete in other manners, meaning they have to dive deeper than lowest of prices. However these free goods and services must have a value even though they do not have a price tag attached. The respondents found two types of value, social/collective value and individual/emotional value and this also induces that value is relative. People are making choices to consume a good or service he or she has to prioritize these resources among the available time, money and even space, thus this prioritization is made even when the good is free. The price-quality relationship is prevailing, but not in the fields where distribution and replication is free.

This is an analysis of the potential for creating a sustainable value-chain for tourism in the Nampula province in northern Mozambique. Research for this analysis has been conducted both in Mozambique from a supply and community perspective and from the international demand level in Sweden. The study establishes that Nampula has the resources in the form of scenic landscapes, pristine beaches and a rich cultural and historical heritage that give ample potential to build a tourism industry. There are however, several obstacles that have to be overcome if the development of a tourism industry is to become reality. These obstacles include poor infrastructure, problems of marketing, a rather unvaried tourism supply, financial and monetary policy issues, low skills and knowledge, low integration of local production with the tourism sector, intricate bureaucracy, insufficient dialogue and socio- cultural issues.Analyses of international demand show a view of Mozambique as an expensive tourist destination with lower standards than competing destinations with similar price-levels. Marketing of tourism supply in Mozambique, and especially in Nampula, do not reach the international tourism market to any substantial degree and what actually does reach the market caters more for the luxury end.The most important conclusions drawn from this study are that substantial infrastructural development is needed on all levels and that there is a need to incorporate sustainable thinking within all measures and activities regarding tourism development. Furthermore, in order to attract larger volumes and different categories of tourists, diversification of tourist activities is required together with general improvements in standards of facilities and value-for-money. Regional cooperation and a wider focus on Nampula’s tourist-attracting opportunities such as culture-conscious tourism might help to create a local “trademark” and improve marketing options and possibilities. There is also need for increased access to basic education and information to facilitate the integration of local communities with the tourism sector. In addition, increased cross-sector coordination and dialogue are vital to an integrated and sustainable development of the tourism sector. For example, local agricultural development and improved distribution channels should not only be regarded as ends in themselves but also as beneficial towards the tourism industry – and vice versa.

I uppsatsen undersöks hur det mer förmånliga jobbskatteavdraget för äldre personer över 65 år kan tänkas påverka incitament att arbeta. Denna del av jobbskatteavdraget infördes i syfte av att få fler äldre personer att förlänga sitt arbetsliv för att stärka finansieringen av välfärden, få fler som försörjer färre. För att mäta incitamenten att arbeta beräknas alternativvärdet för en fiktiv typfallsindivid. Resultatet visar på att det mer förmånliga jobbskatteavdraget för äldre personer över 65 år påverkar incitamenten att arbeta i en positiv bemärkelse. Dessutom under vissa förutsättningar antyder resultatet att det blir optimalt att arbeta fler år och därmed förskjuta pensioneringsbeslutet framåt i tiden.

This study mainly used O `Byrne (2000)'s theoretical basis, which is the company's economic value added is divided into two parts, Current operating value and future growth value , Use LED industry Epistar as the object of study, with factors which are the growth rate of net operating profit after-tax , competitive rates, long-term equity , and growth rate of enterprise investment in the company's future growth rate and the value of relationships, the study found out the stock market has significant influences for Taiwan's LED industry, the value of the company's future growth closely related. There are two results for the research towards the relationship between innovative products and future growth value , as follow: (1) Companies with innovative products ,share better performance on growth rate of net operating profit after-tax, competitive rates, long-term equity ,then those who do not. (2) Epistar put its innovative products into the market in 2009 and come out that both growth rate of net operating profit after-tax and competitive rates grow significantly.

In the past, the main force of Taiwan's economic development is the traditional manufacturing industry. After decades of changes in industrial structure, actual production plants of many factories have been moved to the outside of Taiwan only the of the administration center to stay in Taiwan. As of today, the number of manufacturing sector in Taiwan have been gradually diminished. However, the actual production capacity is very important to a country. Steel pipe and pipe fittings is infrastructure components that were used as a framework for plant pipeline in the establishment of a factory, which were used in petrochemical, chemical, construction, medical, nuclear, high-tech industries when factories, maintenance required. The method in this study is the case interview, and we interviewed with seven main production company of stainless steel pipe fittings industry in Taiwan to understand the competitive situation of the stainless steel pipe fittings industry in Taiwan. And intends to interview about dimensions of competitive strategy, response mode, human resources, marketing, customer development, product, valuable resources. Then learned that the various manufacturers of competitive strategy, competitive advantage, and then identify each vendor's market position in the market. The study found that, relatively speaking, Taiwan is still the base of the stainless steel pipe industry. Every year, Taiwan still import foreign pipe fittings. This suggest that there is a growth space of the pipe industry in the domestic market. In the seven companies, The market leader is TA CHEN stainless pipe co., LTD; The market challengers are TRU-FLOW INDUSTRIAL CO.,LTD, TACHIA YUNG HO MACHINE INDUSTRY CO.,LTD, LIANG FENG STAINLESS STEEL FITTING CO.,LTD; And the market followers are CHU TEI FU PIPING FITTNG MATERIAL CO.,LTD, HEN DAI FITTNG CO.,LTD, KAO JUNG ENTERPRISE CO., LTD. In this study, four suggestions were given to these companies, increase the different products, enhanced marketing capabilities, increase the certification and to maintain R & D capabilities

This study was conducted to assess cutout and value differences in Yield Grade 4 beef carcasses by evaluating impacts of gender, fatness, muscling, and weight. USDA Choice, Yield Grade 4 carcasses (n = 60) were selected according to gender: heifers (n = 20) and steers (n = 40), and weight groups: lightweight heifers (315.5 - 362.9 kg) and steers (362.9 - 408.2 kg), and heavy weight heifers (362.9 - 408.2 kg) steers (408.2 - 453.6 kg). Within weight classes, carcasses were separated according to ribeye area per 45.36 kg of HCW ratio (REAcm2 :100 kg): heifers (>21.76) and (< or equal to 21.76); steers (greater than 20.07) and (less than or equal to 20.07) based on analysis from NBQA-2005 (National Beef Quality Audit - 2005). Data in this study showed that within yield grade 4 carcasses, there are both conformational and value differences associated with different types of yield grade 4's, particularly when sex-class is considered due to the biological differences associated with fat and muscle deposition between genders. As expected, carcasses from heifers had more trimmable fat than steers, and steers had higher yields of certain cuts from the chuck and in bone differences than did heifers. In this demonstration, applied estimated discounts out-weighted the value differences found in cutout values. There were no clear associations in carcass traits that could be used to more accurately sort value differences in Yield Grade 4 carcasses with exception to sex-class. However, the present data suggests a need to establish a prediction equation that predicts carcass value in addition to the current Yield Grade equation. In conclusion, further research is needed incorporating all yield grade carcass types. Standard carcass fabrication styles and fat trim levels consistent with industry are needed to further assign current subprimal and minor cut prices. Additional premium and discount prices are needed for a current industry representation to obtain if premiums and discounts are being applied according to potential profits or losses incurred because of cutability differences found between the different yield grades.

Ohlson(1995) and Feltham and Ohlson (1995) explain the importance of the financial reports through clean surplus relation and build up the relationship of market value, book value and earnings. The main structure of Ohlson model is the balance sheet and the income statement; however, the model doesn¡¦t contain the information of cash flows. The purpose of this paper is to find the relationship of accruals, cash flows, and market value. The results of this paper show that to divide net income into accruals and cash flows is good at forecasting abnormal earnings and valuing market value. To divide accruals into separate accruals also is helpful to forecast abnormal earnings and value market value. The cash flows and the accruals are different at forecasting and valuing. Key words¡GAccruals, Cash Flows, Market Value