Final work of the master studies consists from 122 pages, 20 pictures, 11 tables, 77 literature sources, and 10 annexes. The work is written in Lithuanian. KEY WORDS: long-term tangible assets, accounting, purchase costs, depreciation, repairs. Object of the study-long-term tangible assets. Research subject -Long-term tangible assets accounting methods. Aim of the research – after methods of accounting of long term-tangible assets analysis to establish accounting problems and to present recommendations for methods improvement. Tasks: o after conception of long-term assets and it’s classification analysis to present the definition of long-term tangible assets and to expose it’s classification importance; o after analysis of scientific economic literature, acts regulating accounting of long-term tangible assets and accounting standards, to establish accounting of long-term tangible assets methods problems and to present how to solve the problems; o after investigation of long-term tangible assets accounting methods solution problems practical validity , to present proposals for long-term tangible assets accounting methods improvement. The research methods are monographic, observation, data systematize and work up, logical analysis and synthesis, comparable analysis and graphic. After analysis of economic literature, scientific works, publications, international and national accounting standards, Republic of Lithuania laws and other normative acts cleared up the problems of... [to full text]

The aim of this study was to identify and analyze the dominating discourse in the preliminary work of the Sex Purchase Act. In order to achieve the aim of this study we selected preliminary work of the Sex Purchase Act that was produced between 1977 and 1999. The selection is based on the fact that prostitution began to be recognized as a social problem and a gender equality issue between men and women in society. The ongoing debate during the chosen years resulted in the Sex Purchase Act, which was passed in 1999. By using discourse analysis as a methodological and theoretical approach, we have empirically studied and theoretically analyzed the dominating discourse in the preliminary work of the Sex Purchase Act. This study shows that the dominating discourse in the preliminary work is based on a perception that prostitution reflects violence against women, which prevents women and men from becoming equal in society. The dominating discourse in the preliminary work is characterized by a heteronormative standard and has influences that can be recognized as feminist ideology. The content in the dominating discourse is produced by people with high social status, which gives sex buyers and sex workers limited influence on how their categories are presented in the preliminary work.

Corporations follow different strategies to leverage their existing brands. One of these is brand extension, which is the extension of an existing brand to a new product category. In this strategy, corporations have two alternatives, one of which is the family brand extension. Here, the new product is introduced under the corporate name along with the extension’s category name (e.g. Sony mobile, Nestlé mineral water, and Gillette shampoo). The second alternative is the brand endorsement. In this alternative, the extension is given a new name. Moreover, the corporation’s name is presented as the endorser in the extension brand structure and communications (e.g. Scandic by Hiliton, Courtyard by Marriott). However, the focus will be on the extension brand name, rather than the corporate name. The endorser’s main role is to provide credibility and substance to the endorsed brand, while maintaining the endorsed brand’s freedom to establish its unique associations and personality. It is well-known that, in the family brand extension, the perceived fit between the parent brand and the extension product category moderates consumers’ judgement of the extension (i.e. the new product which is introduced under the parent name). However, widely-diversified corporations (e.g. Nestlé, Unilever) often endorse their products to leverage their corporate credibility. The proliferation of using a corporate name to endorse products in the case of corporations with diversified product portfolios puts the importance of the fit on the corporate endorser, and the endorsed product brand under scrutiny. Specifically, it raises the following questions: to what extent is the perceived fit between the corporate brand endorser and the endorsed brand really important in an endorsement context? What is the relative importance of fit and endorser credibility in an endorsement context, and why? In the current research, it is proposed that both corporate credibility and fit affect consumers’ judgement in an endorsement context. However, the endorser credibility is more important. It is also proposed that corporate credibility is more important than fit because it is more diagnostic, which makes the endorser credibility more recallable for the consumer. The current research results have shown that, when consumers can easily recall information related to the endorser credibility and the fit between the endorser and the endorsed brand, both endorser credibility and fit has an effect on the endorsed brand. However, endorser credibility has a stronger effect on the endorsed brand judgement than fit. Moreover, the results have shown that fit moderates the effect of corporate credibility only when the endorser credibility is high. When consumers have difficulty recalling information, fit does not moderate the effect of the endorser credibility on the endorsed brand. The current research findings have been obtained by conducting two experiments. In Experiment One, corporate credibility and perceived fit were manipulated in an endorsement context. Consumer judgement of the endorsed brand was measured by the perceived quality and purchase intention. Experiment Two was conducted to study the impact of the information accessibility on the effect of the endorser credibility and fit on the endorsed brand judgement. Endorser credibility, fit and information accessibility were manipulated in an endorsement context. Perceived quality and purchase intention of the endorsed brand were also used to measure the consumers’ judgement of the endorsed brand.

The Jackson Purchase region of western Kentucky consists of Coastal Plain sediments near the northern margin of the Mississippi Embayment. Within this region is the Paducah Gaseous Diffusion Plant (PGDP), a uranium enrichment facility operated by the US Department of Energy. At PGDP, a Superfund site, soil and groundwater studies have provided subsurface lithologic data from hundreds of monitoring wells and borings. Despite preliminary efforts by various contractors, these data have not been utilized to develop detailed stratigraphic correlations of sedimentary units across the study area. In addition, sedimentary exposures along streams in the vicinity of PGDP have not been systematically described beyond the relatively simple geologic quadrangle maps published by the US Geological Survey in 196667. This study integrates lithologic logs, other previous site-investigation data, and outcrop mapping to provide a compilation of near-surface lithologic and stratigraphic data for the PGDP area. A database of borehole data compiled during this study has been provided to PGDP for future research and archival. Developments in understanding near-surface geology include the adoption of nomenclature used by the Illinois State Geological Survey (ISGS), which separates the Continental Deposits into two distinct units, the Mounds Gravel and Metropolis Formation, based on their unique depositional histories. Additionally, faulting presented on the preliminary Joppa (IL) 7.5-minute quadrangle map, but not mapped on the Joppa (KY) 7.5-minute quadrangle map, appears to have impacted deposition of post-Eocene sediments at the site. These faults are co-linear to zones of irregularity noted in the Cretaceous McNairy Formation structure elevation map created during this study, thick zones of the Mounds Gravel noted in an isopach map from this study, and contaminant plume maps created previously by contractors.

The objective of this thesis is to include strategic and tactical level decisions into the biorefinery supply chain design for a specific region while comparing multiple conversion technologies and biomass feedstocks. The allocation of biomass feedstocks, products, and the respective supply chain configuration locations are determined while ensuring the regions monthly biomass availability and product market demand constraints are met. This research considers all actions required to bring the bio-based products to market from harvesting, storing, and processing the biomass to market distribution. Two different conversion technologies are chosen for comparison: one advanced conversion technology and one conventional technology. Potential investors and policy makers will be able to use this region specific tool by maximizing annual profitability to evaluate potential lignocellulosic biomass feedstocks and conversion technologies for the production of energy, fuels, and chemicals. The tool utilizes ILOG OPL software for optimization while interfacing with Microsoft Excel for parameter inputs and results output. From the sensitivity analysis, further insight is gained to what key drivers greatly influence the performance of each supply chain. The results demonstrate the practicality of this tool, which then can be further analyzed through other models such as discrete event simulation.

The following have been rectified in response to previous evaluation by examiner Olof Bruninge. -We have solely chosen qualitative methods in data collection and analysis by making use of data gathered from focus group workshop. The findings have been coded and analysed descriptively. -We have reformulated research questions and replaced the hypothesis with open questions. Allowing us to explore the participants’ behaviour rather than testing hypothesis. -All quantitative measures have been replaced with qualitative analysis and descriptions. -We have provided tables with results from focus group findings to increase transparency in our data

In the past few years, rapid development of mobile technologies has been changing the way people approach purchasing. Using Technology Acceptance Model (Davis, 1986), the authors believe that IKEA’s furniture mobile application creates a certain value to its users. The study aims at examining the importance of perceived usefulness, perceived ease of use and compatibility dimensions of IKEA’s app and their impact on consumers’ behavioral intentions to see whether or not they lead to actual purchase.   The thesis findings reveal that IKEA mobile application is not widely used. The results should have been applicable for similar companies as IKEA especially those which promote in-store app usage. However, it is not possible since the thesis contradicts the assumption of broad usage of such mobile application.   The analysis of the surveys releaved gender having a role in IKEA mobile app perception as well as occupation. The analysis is also contributing by a realization that mobile technologies lead to faster decision-making, more information availability, and therefore, can create better marketing communication strategies.

The drying-up of liquidity and freezing of the interbank markets during the crisis of 2007 1ed to the debasement of banks' balance sheets. At the same time, both bank lending and business production suffered from the drop in consumer demand. The near-collapse of Bear Stearns and failure of Lehman Brothers are both characterized as liquidity shocks that had a greater impact on financially fragile non-financial firms. In the second half of 2008, after a series of bankruptcies of large financial institutions, the U.S. Treasury poured capital infusions into domestic financial institutions under the Capital Purchase Program (CPP), thus helping to avert a complete collapse of the U.S. banking sector. Government regulators had to distinguish between those banks deserving of being bailed out and those that should be allowed to fail. The results of this study show that the CPP favored larger financial institutions whose potential failure represented higher degrees of systemic risk. This allocation of CPP funds was cost-effective from the point of view of taxpayers, as such banks reimbursed the government for their CPP bailouts sooner than expected. In contrast, smaller banks that were heavily into mortgage-backed securities, mortgages, and non¬performing loans were less likely to be bailed out. Finally, the effectiveness of the CPP is analyzed in chapter 4 in terms of restoring banks' loan provisions. Banks that have a higher level of capitalization tend to lend more both during the crisis and in normal rimes. Moreover, bailed-out banks that repurchased their shares from the V.S. Treasury provided more loans during the crisis than those banks that did not.

Eco-labels impact consumers‟ likelihood to buy eco-labelled products and serve as a tool during the decision-making process that helps consumers make informed purchase choices. The textile industry is responsible for a large amount of pollution, but has started to follow a more holistic, eco-friendly approach. Information about their eco-friendliness is communicated to consumers via eco-labels. Consumers can influence the textile industry to include more eco-labelled textile products in their desired range of products, by buying and demanding eco-labelled textile products. However, international studies indicate that consumers do not understand textile eco-labels and the information that is found on these labels. A lack of understanding prevents consumers from including such products in their pre-purchase decision-making process. Yet some consumers, from developed and developing countries, are willing to buy eco-labelled products and pay more for such products. Limited research in this regard, within a South African context, is available hence, more research was required in this study field. Therefore, this study aimed to explore consumers‟ understanding and utilisation of textile eco-labels during pre-purchase decision-making. The research for the study was done using a convenience and purposive sampling method with a quantitative structured online questionnaire for data collection purposes. Findings suggest that respondents were environmentally conscious, but only to some extent. Most respondents objectively understood textile eco-labelled products, but not textile eco-labels or organic label information regarding cotton production processes. Respondents indicated that they do not use textile eco-labels when making a pre-purchase decision, yet they somewhat recognised the need to buy eco-friendly textile products, because they are aware of environmental implications. Regarding the information on eco-labels, respondents searched for information surrounding the quality of eco-labelled textile products, followed by the care instructions and the credibility of the eco-label on the product. Finally, there was a segment of respondents who buy and utilise textile eco-labelled products, and are willing to pay a higher price for these products. The higher price was the main factor that prevented other respondents from buying eco-labelled textile products. Consumers can benefit from education regarding environmental issues and how their purchasing choices can make a difference in protecting the environment. Furthermore, educating consumers about eco-labelled textile products might increase their awareness and utilisation of these products. In turn, this awareness about eco-labels might encourage consumers to include these kinds of products in their pre-purchase decision-making process. Additionally the industry can strive towards keeping eco-labelled products‟ prices relatively equal to regular product‟s prices to make it easier for consumers to choose between the different products, based on their environmental attributes and not price. Finally, the textile industry and manufacturers can focus on making textile eco-labels more attractive and attention-grabbing in order to focus consumers‟ attention on these labels. Furthermore, on these labels, symbols and words should be used together and all elements should correspond to enhance consumers‟ understanding. If all of these elements of an eco-label convey the same message, consumers might be able to understand the intended message by manufacturers and the industry better. / M Consumer Sciences, North-West University, Potchefstroom Campus, 2014

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