Social media is an integrated part of our everyday life. Every user on social media could be a possible customer. The number of users have generated new possibilities for companies to use social media as a tool for marketing. Companies can therefore be more visible as well as they can broaden their scope. Which makes the design of advertisements for social media marketing an important aspect to consider. Therefore, it is crucial for advertisements to be designed in such a way that it stands out from the social media feed and captures the user’s attention. The intention of the design should clearly communicate sender, colors and taglines with its purpose to ensure that the potential customers receive the advertisements message. The focus of this study is to create an increased understanding of how to design digital advertisements for social media, that is by determining principles, guidelines and factors underlying the design. To increase understanding about the design of advertisements on social media, we conducted seven semi-structured interviews. We found that the design of advertisement is mostly made up of perceived and unspoken principles, guidelines and factors. The findings show that they all are relevant when designing an advertisement on social media. When creating advertisements for social media a crucial part is to capture customers' attention and enable purchase intention, which points to the importance of the advertisement’s design.

During the last years a new trend has been recognized where real estate owners and institutesissue social bonds in the bond exchange market in Sweden. This together with the stronggrowth of green bonds gives the issuer better opportunities to develop sustainable projects.This study examinate the practical application of social bonds in the real estate sector. Thecriteria used in social projects vary by issuer, and one example is provided by the Swedishissuer Kommuninvest, where their main requirements to be qualified as a social project aresocial issues regarding 1. housing and living environment, 2. safety and availability 3. sports,education, culture and health. Kommuninvest is using a secondary opinion to ensuretrustworthiness of the bonds. However, the goals of the projects for actors issuing socialbonds can to some extent be unclear and especially hard to evaluate. A better measurability ofsocial bonds would make it easier for actors in the market to clarify the potential of theprojects and increase the interest for social bonds from investors. The findings of this studyshows that criteria, motivations and practice of social bonds differs between actors in themarket, and that the differences are particularly pronounced between investors and issuers.The study also shows that there is currently limited development of a common social bondframework, although a social taxonomy is underway. According to the findings, the maincornerstone for issuing social bonds in Sweden is the Social Bond Principles produced byICMA. In addition, the Sustainable Development goals by the United Nations are commongoals the actors connect their social projects to. Instead of using theoretical methods forevaluation of social projects, actors use different statistics such as crime rate, safety level andrelocation statistics. According to the actors interviewed, the social bond market is still newand will go through changes in policies and standards in the upcoming years. / Under de senaste åren har en ny trend uppmärksammats där fastighetsägare och institut ger utsociala obligationer på obligationsmarknaden i Sverige. Detta tillsammans med den storatillväxten av gröna obligationer ger emittenten bättre möjligheter att utveckla hållbaraprojekt. Denna studie undersöker den praktiska tillämpningen av sociala obligationer ifastighetssektorn. Kriterierna för att ett projekt ska kvalificeras som ett socialt projektvarierar för olika emittenter, och ett exempel är den svenska emittenten Kommuninvest, därderas främsta krav för att kvalificeras som ett socialt projekt är sociala frågor kring 1. boendeoch boendemiljö, 2. trygghet och tillgänglighet 3. idrott, utbildning, kultur och hälsa.Kommuninvest använder ett andrahandsutlåtande för att säkerställa obligationernastrovärdighet. Målen för projekten kopplade till sociala obligationer kan dock till viss del varaoklara och särskilt svåra att utvärdera. En bättre mätbarhet av sociala obligationer skulle göradet lättare för aktörer på marknaden att tydliggöra projektets potential och även öka intressetför sociala obligationer från investerare. Resultaten av denna studie visar att kriterier, motivoch praxis för sociala obligationer skiljer sig åt mellan aktörer på marknaden, och attskillnaderna är särskilt uttalade mellan investerare och emittenter. Studien visar också att detför närvarande är begränsad utveckling av ett gemensamt ramverk för sociala bindningar,även om en social taxonomi är på gång. Den huvudsakliga grundstenen för att emitterasociala obligationer i Sverige är “The Social Bond Principles” som tagits fram av ICMA.Dessutom är FN:s globala mål för hållbar utveckling något som aktörerna kopplar sinasociala projekt till. Användning av teoretiska metoder i praktiken för att utvärdera socialaprojekt är sällsynt bland aktörerna. I stället använder aktörerna statistik i form av exempelvisbrottslighet, säkerhet och flyttfrekvens för att utvärdera sociala projekt. Enligt de intervjuadeaktörerna är marknaden för sociala obligationer fortfarande ny och kommer att gå igenomförändringar vad gäller policyer och standarder under de kommande åren.

Share-based payments have become a popular form of employee remuneration, largely for its potential to address the agency problem and are especially effective when made to senior employees. Accounting standards require companies to report share-based payments made to employees as expenses in their financial statements, but extant South African tax legislation does not permit a deduction where shares are awarded to serve as incentives for senior employees. This is due to the fact that the courts do not view the issue of a company‟s own shares as “expenditure”. South African tax legislation presently contains a special tax deduction for shares awarded to employees, but this provision‟s low monetary limit and restrictive requirements are considered to be inadequate, where the intention is to provide adequate incentives to senior employees in order to address the agency problem. The objective of this study is to evaluate whether sufficient grounds exist, based on the principles of sound tax policy, for the legislature to enact a special tax deduction for share-based payments, which would serve as an adequate incentive to senior employees. The evaluation found that the current tax position infringes upon several principles of sound tax policy and that an intervention by the legislature is required. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Share-based payments have become a popular form of employee remuneration, largely for its potential to address the agency problem and are especially effective when made to senior employees. Accounting standards require companies to report share-based payments made to employees as expenses in their financial statements, but extant South African tax legislation does not permit a deduction where shares are awarded to serve as incentives for senior employees. This is due to the fact that the courts do not view the issue of a company‟s own shares as “expenditure”. South African tax legislation presently contains a special tax deduction for shares awarded to employees, but this provision‟s low monetary limit and restrictive requirements are considered to be inadequate, where the intention is to provide adequate incentives to senior employees in order to address the agency problem. The objective of this study is to evaluate whether sufficient grounds exist, based on the principles of sound tax policy, for the legislature to enact a special tax deduction for share-based payments, which would serve as an adequate incentive to senior employees. The evaluation found that the current tax position infringes upon several principles of sound tax policy and that an intervention by the legislature is required. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Master of Landscape Architecture / Department of Landscape Architecture/Regional and Community Planning / Timothy D. Keane / The International Ecotourism Society (TIES), the world’s first ecotourism organization, coined what has become the most succinct definition of ecotourism: “Responsible travel to natural areas that conserves the environment and improves the wellbeing of local people (Honey 2008, p. 6).” Ecolodges are accommodation facilities within ecotourism destinations which must satisfy specific principles, while reflecting the definition of ecotourism. Ecolodge principles include water conservation, preservation of flora and fauna, design to create a small footprint, and interpretive programs to educate both employees and tourists about the surrounding natural and cultural environments, to name just a few. (Mehta 2002, p. 5) Tropical locations, where ecolodges are often found, are comprised of unique ecosystems. With tropical locales, there are specific considerations that could determine the success of a proposed ecolodge development. As a designer, one must understand the biophysical characteristics on site, to inform design decisions of the ecolodge development. In addition, a designer must understand how the indigenous populations utilize the site culturally, physically and spiritually to fully understand the importance of the ecolodge development. (Mehta 2002, p. 12) When proper analysis of cultural and biophysical factors is completed, an ecolodge development is able to conform to the ecotourism definition and satisfy ecolodge principles. Within this manual, a hierarchical list of design principles, guidelines and criteria are communicated to achieve an overall design goal called fitness design. A “fit” design is intended to achieve sustainability and quality of life for the environment and the communities that have daily interaction with the development. As readers navigate through the document, they will be exposed to various considerations of a tropical ecolodge development. The intent of the manual is to provide a structural framework to guide an ecolodge design process.

The purpose of the research contained in this thesis is to allow for the prediction of new structures and properties of crystalline structures due to the application of external pressure by using first-principles numerical computations. The body of the thesis is separated into two primary research projects. The properties of cupric oxide (CuO) have been studied at pressures below 70 GPa, and it has been suggested that it may show room-temperature multiferroics at pressure of 20 to 40 GPa. However, at pressures above these ranges, the properties of CuO have yet to be examined thoroughly. The changes in crystal structure of CuO were examined in these high-pressure ranges. It was predicted that the ambient pressure monoclinic structure changes to a rocksalt structure and CsCl structure at high pressure. Changes in the magnetic ordering were also suggested to occur due to superexchange interactions and Jahn-Teller instabilities arising from the d-orbital electrons. Barium chloride (BaCl) has also been observed, which undergoes a similar structural change due to an s – d transition, and whose structural changes can offer further insight into the transitions observed in CuO. Ammonia borane (NH3BH3) is known to have a crystal structure which contains the molecules in staggered conformation at low pressure. The crystalline structure of NH3BH3 was examined at high pressure, which revealed that the staggered configuration transforms to an eclipsed conformation stabilized by homopolar B–Hδ-∙∙∙ δ-H–B dihydrogen bonds. These bonds are shown to be covalent in nature, comparable in bond strength to conventional hydrogen bonds, and may allow for easier molecular hydrogen formation in hydrogen fuel storage.

The specific task of this thesis is to illustrate the complexity of a cooperation between civilian and military entities by examining Provincial Reconstruction Teams (PRTs) and their role as an actor among others in the field in a war-torn Afghanistan. By using counterinsurgency strategy as an analytical framework it has been possible to examine the civilian and military contexts closer. Underlying structures concerning the norms and interpretation of reality of the PRTs has been partly revealed. Studies of the PRTs as one significant bearers of "the comprehensive approach", which includes a holistic approach regarding the use of civilian and military capabilities, new conclusions can be drawn on whether a general civil-military approach can be a part of the solution for current and future conflicts. Based on the counterinsurgency strategy, the author has identified three themes as bearing and thus appears through the thesis as a foundation. These are Coordination, Development and Security. The empirical material is filtered through these themes as they are central to counterinsurgency and there by affect the PRT-concept. This study leads to five conclusions regarding the integration of the civilian and military contexts. In summary the conclusions states that it seems to be no starting points for creating a robust culture for cooperation. The absence of common objectives regarding operation, competition between different narratives as well as parallel processes of development and security risks causing a counterproductive outcome. A single resonance must be allowed to emerge from a convergence of civil and military powers as to what should be the civilmilitary mission. With mutual trust and dialogue improved conditions can be shaped to build common ground and goals for what needs to be done in countries with similar problems like Afghanistan.

This master thesis in applied ethics is a descriptive ethical analysis of the current integration policy in the Netherlands. The main purpose is to describe and critically discuss the Dutch integration policy. In the recent years there has been a major shift in the Dutch integration directive, from a liberal to a harsher integration policy. This thesis contributes with a characterization of integration by the United Nations High Commissioner for Refugees, European Commission and within the Dutch context, particularly a characterization of values and ideals in integration policies. Also, an attempt is made to analyze what the underlying motives and core values are, and which values should be fostered. Moreover, an overview is given of the various dimensions of integration. The second part of this thesis explores the Dutch integration policy in light of the European Commission's eleven common basic principles for immigrant integration policy in the European Union. In addition, ethical implications concerning the Dutch integration policy will be stated. Finally, the consequences of failing integration will be identified and some practical recommendations for the Dutch integration policy will be provided.

This dissertation enquires into the nature and value of a phenomenon which is typically found in art. Chapter 1 attempts to get clear on what phenomenon is being discussed by considering various thinkers' attempts to talk about it, and by considering artworks which exemplify (or are) it. I call the phenomenon 'art' and roughly characterise it as the expression of emotion. Chapter 2 considers the role of artists' intentions to the meaning of the artworks they create, and more broadly the role of utterers' intentions to the meanings of their utterances. This is done because certain positions regarding the role of intentions to utterances' meanings breaks the communicative link between the utterer of an utterance and the apprehender of the utterance, which link is important to the thesis advanced. Chapter 3 argues for a particular analysis of what I call art in Chapter 1, and briefly argues that it is very valuable.

The poor safety situation in the United Kingdom (UK) construction industry and its adverse socio-economic record are well documented in the existing literature. The application of Lean Construction techniques has been proposed as an effective strategy to address accidents on construction sites, a major safety concern in the construction industry. However, examination of the relationship between Lean Construction techniques and safety issues has been marginal. This study explores this relationship with the aim of developing a framework for using Lean Construction techniques to promote safety on UK construction sites. A framework was initially devised based on a synthesis of the literature and further refined based on findings from interviews held with 10 Lean Construction practitioners on antecedents of Lean Construction techniques and safety issues. In order to develop and confirm the framework, data was collected from practicing Lean Construction organisations using a questionnaire survey and analysed using descriptive statistics, inferential statistics and inter-rater agreement statistical test to examine the pattern and extent of the relationships. The study found a total of thirty-eight (38) relationships between Lean Construction techniques and safety issues. These relationships are mainly positive in nature in that they demonstrate path to improvement in safety on construction sites. They show which techniques could be used to address the relevant safety issue. Furthermore, it was established that the application of Lean Construction techniques on construction sites can be impeded by challenges such as: lack of Lean Construction knowledge, complexity, misconception about Lean and difficulties in changing employees’ working culture. The study identified strategies that could be used to address these challenges. These include enlightenment on benefits of Lean practice, publication of improvements realised from Lean practice, training, workers’ involvement and empowerment, persistence, robust planning and gradual step-by-step implementation. The study, therefore, concludes that Lean Construction techniques have positive relationships with safety issues on construction sites in the UK and on the basis of the relationships develops an integrated framework to guide application of the techniques by contracting organisations in promoting safety. The study makes a number of recommendations including the incorporation of Lean Construction practice into government health and safety initiatives, regulations and policies, and identifies areas for further research.