Implementeringen av trafikstyrningssystemet European Rail Traffic Management System (ERTMS), som för närvarande det största infrastrukturprojektet i Sverige, kommer successivt att ersätta det nuvarande systemet Automatic Train Control (ATC) fram till 2035. På grund av Sveriges nyligen slutförda avreglering av järnvägsmarknaden är de viktigaste aktörerna i implementationsprocessen de aktörer som ansvarar för tågen (tågoperatörerna) och den som ansvarar för infrastrukturen (Trafikverket). Arbetet är utfört på uppdrag av Trafikverket och syftar till att undersöka riskfördelningen mellan huvudintressenterna i samband med implementeringen av ERTM. En riskanalys med avseende på tekniska risker och finansiella risker är utförd samt en litteraturstudie och intervjuer med relevanta personer inom sektorn. Resultaten visar en motvilja från operatörerna att implementera tekniken och betydande skillnad i den risk som de två aktörerna är utsatta för. Operatörerna exponeras för en relativt hög risk i varje scenario som undersöks och som potentiellt kräver riskreducerande åtgärder. I ett scenario exponeras operatörerna för oacceptabelt hög finansiell risk som kräver riskreduceringsåtgärder. Transportverket är föremål för låg risk i alla scenarier som undersökts. Data från studien tyder på att motviljan från operatörerna mot implementeringen av ERTMS beror på att de risknivåer som denna grupp utsätts för inte lever upp till de fördelar de förväntar sig att systemet kommer leverera. / Currently the largest infrastructure project in Sweden, the implementation of the rail traffic management system European Rail Traffic Management System (ERTMS) will gradually replace the incumbent system Automatic Train Control (ATC) until 2035. Due to Sweden’s recently completed deregulation of the railway market the main stakeholders in this implementation process are the actors responsible for operations (the train companies) and the actor responsible for the infrastructure (the Swedish Transportation Administration). The thesis is commissioned by the Swedish Transportation Administration and aims at examining the allocation of risk associated with the implementation of ERTMS among key stakeholders. A risk analysis with regards to technological risk and financial risk is conducted as well as a literature study and interviews with relevant persons in the sector. The results reveal a hesitation from operators to implement the technology and considerable difference in the risk the two main stakeholders are subject to. The operators maintain a relatively high level of risk in every scenario examined, potentially requiring risk reduction measures. In one scenario the operators are subject to inacceptable levels of financial risk that demands risk reduction measures. The Swedish Transportation Administration is subject to low levels of risk in all scenarios examined. Data from the study suggests that the hesitation from operators to implement the technology may be due to the levels of risk they are exposed to do not match the benefit they expect the system will provide.

Tidigare forskning har fokuserat på varför företag implementerar IFRS 9 och vad för effekter som tillkommer. Men det är få studier som diskuterar implementeringsprocessen av IFRS 9. IFRS 9 ersätter den gamla IAS 39. Detta har lett till att redovisningen har bytt från regelbaserad till principbaserad. Studiens syfte är att ta reda på implementeringsprocessen av IFRS 9 hos företag inom den svenska finansiella sektorn. Ämnet är relativt nytt då IFRS 9 var obligatoriskt för börsnoterade företag år 2018. Det är relativt få studie inom området och ännu färre hur processen fungerar. För att utföra studiens syfte har vi använt oss av intervju som primär data och dokument som sekundär data. Studien byggersig på process theory som förklarar förändringsprocessen inom en organisation.  Studiens resultat visar att implementeringsprocessen på de flesta verksamhet har varit relativt lika. Ett stort fokusområde har varit på klassificering och värdering av tillgångar och nedskrivning. Däremot har det skett på olika grad beroende på vilken bransch som har tagit åt sig IFRS 9. Banker har haft ett stort fokus på nedskrivningar medan företag som vill uppnå den legala delen har hållit sig endast till klassificering och värdering av tillgångar. Studiens bidrag har varit att skapa en bättre förståelse av implementeringsprocessen av IFRS 9 och framtida implementeringsprocess. / Previous research has focused on why companies have adopted IFRS 9 and what effects it has. However, few studies discuss the implementation process of IFRS 9. IFRS 9 replaces the old IAS 39standard. This has led to the accounting being changed from rule-based to principle-based. The purpose of the study is to find out the implementation process of IFRS 9 for companies in the Swedish financial sector. The subject is relatively new as IFRS 9 was mandatory for listed companies in 2018. There are relatively few studies in that area and even fewer pm how the process works. To carry out the purpose of the study, we have used interviews as primary data and documents as secondary data. The purpose of the study is based on process theory that explains the changes within a company. The results of the study show that the implementation process on most businesses has been relatively similar. A large focus area has been on classification and valuation of assets and impairment. On the other hand, this has occurred on varying degrees depending on which industry has adopted IFRS 9. Banks have had a strong focus on impairment, while companies that just want to achieve the legal part have only adhered to the classification and valuation of assets. The study's contribution has been to create a better understanding of the implementation process of IFRS 9 and any future implementation processes.

Syftet med denna uppsats var att undersöka hur arbetet med unga vuxna som utövar våld i parrelationer hanteras inom socialtjänsten. Uppsatsen syftade även till att undersöka socialarbetares upplevelser av implementeringsprocesser, hinder och möjligheter. För att studera detta användes en kvalitativ ansats i form av sju intervjuer med socialarbetare. Datamaterialet analyserades med en kvalitativ innehållsanalys. Ur innehållsanalysenframträdde tre huvudteman med tillhörande två underteman vardera. Resultatet analyserades med teorin Normalization Process Theory samt teorin kring gräsrotsbyråkraters handlingsutrymme. Av resultatet framkom att individens behov och ett gott bemötande spelaren viktig roll i behandlingen. Vidare framkom det av resultatet att lagkravet hade uppmärksammats på olika sätt i verksamheterna samt att ledningen hade en viktig betydelse i implementeringsprocessen. Avslutningsvis framkom det av resultatet att det var svårt att nå unga som utövar våld i parrelationer. Det beskrevs handla om upplevda skamkänslor hos berörd målgrupp, att de hade svårt att formulera sina behov och att det rådde brist på forskning och beprövade metoder. När det gällde möjligheter i arbetet beskrevs detta handla om marknadsföring, samverkan och snabb hjälp. Studiens slutsatser var att det krävs mer forskning för att utveckla anpassade metoder för unga vuxna som utför våld. En central roll i en implementeringsprocess ansågs ledningen ha, likaså en förtroendefull relation till medarbetare.Marknadsföring är av vikt för att bättre kunna nå målgruppen. / The purpose of this essay was to investigate how the work with young adults who practice violence in couple relationships is handled within social services. The essay also aimed to investigate social workers' experiences of implementation processes, obstacles and opportunities. A qualitative approach was used in form of seven interviews with social workers. The data was analyzed using a qualitative content analysis. From content analysis, three main themes emerged and were presented based on two sub-themes each. The result was analyzed with the Normalization Process Theory and the theory about street-level bureaucrats' room for action. The results showed that the individual's needs and good treatment played an important role in the treatment. The results showed that the legal requirement had been noticed in different ways and that management had an important role in the implementation process. It emerged from the results that it was difficult to reach young people who practiced violence in couple relationships. It was described as perceived feelings of shame among the target group, they had difficulty articulating their needs and there was a lack of research and proven methods. Opportunities in the work was described as marketing, collaboration and quick help. The study's conclusions were that more research is needed to develop adapted methods for young adult perpetrators of violence. Management was a central role in an implementation process, as was a relationship of trust to employees. Marketing is important to better reach the target group.

This study discusses the case of modernising the Southern African Development Community (SADC) regional payments system facilitated by the SADC Payment System Project. The long-term objective is to have harmonised cross-border and inter-bank settlement systems to facilitate the economic activity such as supporting the flow of trade within the SADC region. The SADC Payment System Project purports to have adopted a strategic management process to achieve its mandate. The modernisation process is in line with the Regional Indicative Strategic Development Plan (RISDP). The aim of the RISDP is to provide strategic direction with respect to various SADC programmes and activities and to align the strategic objectives and priorities of SADC with the policies and strategies for achieving its long-term goals. The concept of payment, clearing and settlement system is explained to provide the context within which the national payment system fits in the economic system and its role towards economic development. The first objective of the study is to discuss the strategic management process. The objective of the discussion is to reflect how the strategic management theoretical constructs were translated into practice. The second objective of the study is to explore the environmental and country internal factors that are likely to impact on and delay the fully harmonised regional cross-border and inter-bank settlement systems. Although not exhaustive, the identified factors include; - The structural arrangements of country- specific teams that support the modernisation initiatives, - The availability of skills and capacity to harness the implemented systems within each member country in the SADC region. iii - The influence of foreign fund donors, as a result of a possible duplication of efforts, - The repair state of power supply and communication networks, - The supporting legal and regulatory regimes, - The forms of economic systems, - The influence and the extent of trade flows with the SADC region, and - The resilience banking networks in the facilitation of financial information flows within each member country and externally (internationally). The target population of central bank officials who also take an active role in the modernisation of SADC regional payments systems were requested to provide feedback on the prepared questionnaire to address the above factors. The responses provided are summarised in Chapter 5. It was clear from the responses that the identified factors appeared to pose little challenge for respective member countries. However, additional comments by respondents indicated that there is still a lot of groundwork to be covered. There was an evidence of the need for on-going training in payment systems and to improve communication networks and power supply within each member country, especially on the remote country areas/rural areas. Some members also hinted a warning on developing systems, which would have a potential to become white elephants if other sectors are not developed in parallel to the regional payment systems. / Graduate School of Business Leadership / M.B.L.

The study comprises four case studies, in the form of detailed plans from the three municipalities in Västra Götaland. The detailed individual has principal responsibility in a public place, and each case study includes a survey and analysis of the implementation process of a public place. Documents that have been reviewed are flat map, planning and implementation description, contract (development agreements / land use agreements) and ordinances. Finally a visit was performed in each planning area, by a visual inspection. Preliminary work, SOU 's, lagkommentarer, Propositions and previous studies focusing on individual principal on public places, has been read to get a knowledge base for the study. Older laws have been studied, such as the elderly Planning and Building Act 1987, in order to know the legislation of the detailed plans that are subject of the study. The study has its origins from two theses from the year 2012, which covered a similar subject. The difference in this study is that the agreements been added as an additional document, to create an overall picture of the implementation process of a public place with a single principal responsibility. Qualitative method with a hermeneutic approach has been used, where text interpretation has been the central approach, to understand the municipality's underlying intentions for public places. Analyses of the text documents have been conducted to investigate whether they contain the same issues. The aim was to see how the implementation process is complex, and how clearly municipality ensures its intentions for the general location of the plane map into reality. In completed case studies we have seen that municipalities use the agreement to partially regulate the design of public space, and only partial use of the possibility to enter the planning regulations on the design of plan map. We have also seen that the intentions in the general location plan map, doesn´t always agree with the planning and implementation descriptions. Despite this, the site visits revealed that the facilities for the public space is implemented in accordance with the plan map. The experience we had with us is that site visits are an important part in contact with the plans. Site visits gave us a better understanding of the municipality's intentions when text documents interpreted, and assess accessibility in public places. It's something we think should be used more, even when new detailed plans drawn up. The implementation process from plan to reality is a complex process. The process includes several different parts, where communication between officials is important to intentions of zoning should not to change or fall away. The municipality should therefore monitor each document established in the implementation process, to ensure the intentions and reduce the chance that reality will not be that the municipality has planned.

This study discusses the case of modernising the Southern African Development Community (SADC) regional payments system facilitated by the SADC Payment System Project. The long-term objective is to have harmonised cross-border and inter-bank settlement systems to facilitate the economic activity such as supporting the flow of trade within the SADC region. The SADC Payment System Project purports to have adopted a strategic management process to achieve its mandate. The modernisation process is in line with the Regional Indicative Strategic Development Plan (RISDP). The aim of the RISDP is to provide strategic direction with respect to various SADC programmes and activities and to align the strategic objectives and priorities of SADC with the policies and strategies for achieving its long-term goals. The concept of payment, clearing and settlement system is explained to provide the context within which the national payment system fits in the economic system and its role towards economic development. The first objective of the study is to discuss the strategic management process. The objective of the discussion is to reflect how the strategic management theoretical constructs were translated into practice. The second objective of the study is to explore the environmental and country internal factors that are likely to impact on and delay the fully harmonised regional cross-border and inter-bank settlement systems. Although not exhaustive, the identified factors include; - The structural arrangements of country- specific teams that support the modernisation initiatives, - The availability of skills and capacity to harness the implemented systems within each member country in the SADC region. iii - The influence of foreign fund donors, as a result of a possible duplication of efforts, - The repair state of power supply and communication networks, - The supporting legal and regulatory regimes, - The forms of economic systems, - The influence and the extent of trade flows with the SADC region, and - The resilience banking networks in the facilitation of financial information flows within each member country and externally (internationally). The target population of central bank officials who also take an active role in the modernisation of SADC regional payments systems were requested to provide feedback on the prepared questionnaire to address the above factors. The responses provided are summarised in Chapter 5. It was clear from the responses that the identified factors appeared to pose little challenge for respective member countries. However, additional comments by respondents indicated that there is still a lot of groundwork to be covered. There was an evidence of the need for on-going training in payment systems and to improve communication networks and power supply within each member country, especially on the remote country areas/rural areas. Some members also hinted a warning on developing systems, which would have a potential to become white elephants if other sectors are not developed in parallel to the regional payment systems. / Graduate School of Business Leadership / M.B.L.

The theses is regarding at the beginning the theoretical conception of joint trading policy and tariff union, esspecially law regulations concerning with an import form third countries. As a kind of change-over of acts is an implementation of these law regulations, acting as a connected point between these regulations and theirs application. The practic sample of import of the medical device is based on the mentioned regulations with the attaching of the principles for an international purchase contract and the other juridical institutes which are regarding the case in several details. At the end of the case is enclosed also the sample of delivery of the imported goods to one of European countries as an example of intracommunitary performance.

International Legal Aspects of Rebuilding State Structures in Post-Conflict Areas Abstract The dissertation thesis International Legal Aspects of Rebuilding State Structures in Post-Conflict Areas deals with creation, acceptance and implementation of peace agreements. The emphasis is on nature, functions and status of the peace agreements within international law. The second major area of research is a legislation of the implementation of peace agreements in the period between the termination of armed conflict and rebuilding a just and sustainable peace in the country when the armed conflict was undergoing. The implementation process is extremely complex and fragmented, which requires major efforts to ensure an effective and efficient outcome of the process. In a specific section we are focusing on case studies of implementation processes (i.e. solution of legal relations between Sudan and South Sudan). The concept of jus post bellum, which seeks to build on the law of armed conflict, is used for the legislation of the implementation in the doctrine of international law. In addition to jus post bellum we will mention also new approaches to international mediation, Responsibility to Protect, Transitional Justice and lex pacificatoria. As results of the work are findings that the peace agreement, excluding...

International Legal Aspects of Rebuilding State Structures in Post-Conflict Areas Abstract The dissertation thesis International Legal Aspects of Rebuilding State Structures in Post-Conflict Areas deals with creation, acceptance and implementation of peace agreements. The emphasis is on nature, functions and status of the peace agreements within international law. The second major area of research is a legislation of the implementation of peace agreements in the period between the termination of armed conflict and rebuilding a just and sustainable peace in the country when the armed conflict was undergoing. The implementation process is extremely complex and fragmented, which requires major efforts to ensure an effective and efficient outcome of the process. In a specific section we are focusing on case studies of implementation processes (i.e. solution of legal relations between Sudan and South Sudan). The concept of jus post bellum, which seeks to build on the law of armed conflict, is used for the legislation of the implementation in the doctrine of international law. In addition to jus post bellum we will mention also new approaches to international mediation, Responsibility to Protect, Transitional Justice and lex pacificatoria. As results of the work are findings that the peace agreement, excluding...

Purpose:The study’s aim is to shed light upon the reasons for implementation and factors that affect the implementation process of solar panels for companies. The purpose was to investigate what influences the implementation of new technology; what the reasons are and which factors influence the implementation. To be able to answer the purpose two research questions have been formulated:  What is the reason for companies to choose to implement solar panels? What factors influence the implementation process solar panels for companies? Method:The study was conducted by a literature study that laid the foundation for the theory and research questions. To be able to fulfil the aim of the research a case-study with a single-case-design has been carried out were three companies have been studied. The empirical data was collected through interviews and document studies. The research questions have been answered in the analysis in collaboration with the theory and the empirical findings which lead to the findings of the research.   Findings:The results of the study show that marketing is a significant reason to why companies choose to implement solar panels together with the reason to be more sustainable. The influences that navigate the implementation are the pilot study, the supplier, the technology fit and the company’s collaboration and communication with the supplier. These factors have influenced the result of the implementation and how successfulness of the outcome. The focus does not lay on the economic incentive for the companies in this type of implementation but one can discuss the value of marketing.    Implications: The study’s theoretical implication is described by why companies choose to implement solar panels. The practical implication that this study provides is the determination of what navigates the implementation of solar panels. This has been done by studying which factors that influenced the implementation of solar panels for companies and which then resulted in the important influencing factors.   Limitations: The reasons to why companies choose to implement sustainable new technology can be a sensitive subject due to the risk of being accused of “green washing”. This has made it important to emphasise anonymity of the companies to ensure that the answers from the interviews are as reliable as possible. It has been obvious during the interviews that some of the respondents have lacked the knowledge needed.