Detta arbete syftar till att utreda hur svenska infanterireglementen har förändrats från det kalla krigets invasionsförsvar till dagens moderna insatsförsvar, men också påvisa likheter mellan dessa.Uppsatsen utgår från två reglementen, Infanterireglemente Skyttebataljon 1974 och Markstridsreglemente 6: Manöverbataljon Förhandsutgåva 4 2012, som jämförs med ett analytiskt ramverk konstruerad av utvecklade och operationaliserade delar av de sex grundläggande förmågorna.Uppsatsen visar att det föreligger skillnader i synen på nyttjande av indirekt metod för att besegra motståndaren, samt nyttjandet av uppdragstaktik. Likheter finns i form av beskrivningen av fördröjningsstrid och nyttjandet av indirekt eld. / This essay aims at studying how swedish infantry regulations have changed from the invasion-deterring army of the Cold War to today’s modern expeditional army, but also to show likenesses between these.The essay is based upon two regulations, Infanterireglemente Skyttebataljon 1974 and Markstridsreglemente 6: Manöverbataljon Förhandsutgåva 4 2012, which are compared with an analytical tool constructed from elaborated and operationalized parts of the six basic abilities.The thesis shows that there is a difference concerning the use of indirect method in order to defeat the opponent, and also in the terms of mission tactics. Similarities can be found in the description delaying the opponent and the use of indirect fire.

The ability of banks to implement regulations is important in several aspects. From the Finance Inspection ́s Point of view a successful implementation is important to protect the financial system and the consumers. For the banks it is important from a cost-benefit perspective, but also to keep customers satisfied and to maintain the right to continue banking. In spite of the advantages of successful implementation, the research in this area is limited. The aim of the study is therefore to explain how banks can implement new regulations. To fulfil the aim of the study we have adopted a qualitative view. Two case studies have been made in which empirics has been collected through eight semi-structured interviews. The respondents were bank employees who had been highly involved in the implementation of MiFID II and MiFIR. The empirics were thereafter analyzed with guidance from the theoretical frame of reference. The conclusion of the study is that the banks implementation of regulations is influenced by different factors: the cooperation between banks, the aim of the bank, the corporation culture, and the structure of the organization. The analyze has been used as a start point to create a model for how banks implement regulations. Implementation can be divided into interpretation and introduction. A major challenge is to translate the regulations and integrate them into the business activity. In order to make the employee practice the regulations, different steering mechanisms are used, for example education, information and monitoring. / Bankers förmåga att implementera regelverk kan utifrån flera perspektiv anses viktigt. Utifrån finansinspektionens perspektiv är en lyckad implementering viktigt för att skydda det finansiella systemet och konsumenterna. Medan det utifrån bankernas egna perspektiv är viktigt, dels ur ett kostnadsperspektiv och dels för att bibehålla nöjda kunder samt rätten att bedriva bankverksamhet. Trots fördelen med en lyckad implementering är tidigare forskning på området begränsad. Studiens syfte är därför att förklara hur banker implementerar nya regelverk. För att uppfylla studiens syfte har ett kvalitativt tillvägagångsätt tillämpats. I undersökningen har två fallstudier genomförts där empiri samlats genom åtta semistrukturerade intervjuer. Respondenterna bestod av bankanställda som varit högt uppsatta i implementeringen av MiFID II och MiFIR. Empirin har sedan analyserats med hjälp av den teoretiska referensramen. Utifrån analysen har sedan en modell för hur banker implementerar regelverk skapats. Studiens slutsats är att bankers implementering av regelverk påverkas av samarbete mellan banker via branschorganisationer, bankernas målsättning, företagskulturen, regelverkets komplexitet och till viss del av organisationsstrukturen. Implementering kan delas upp i tolkning och införande där en stor del handlar om att översätta regelverket och integrera det i affärsverksamheten. För att sedan få anställda att tillämpa regelverket används olika former av styrmekanismer, så som utbildning, information och uppföljning.

Background and problem: It is compulsory for all Swedish companies that prepare the annual report to apply K-regulations. A smaller company can choose between the principle-based K3 and the rule-based K2. There are differences between the accounting and valuation rules in K2 and K3. Some that can only be used in K3 are, for example, component depreciation, capitalization of development costs and accounting for deferred tax. Previous studies found that company size, valuation methods, capitalization opportunities and the industry in which companies operate are reasons for choosing K3. Purpose: The purpose is to find out why smaller companies choose K3, and if there is a relationship between sectors and the choice to apply K3. Method: We used a qualitative method with inductive approach because this study is focused on respondents' views on the reasons for choosing K3. We asked nine accounting consultants for what reasons smaller companies have to choose K3. We also asked three smaller companies for just their reasons to choose K3. We analyzed the empirical findings with institutional theory because it best explains that companies with similar structures mimic each other, and decision theory because it provides an insight into how individuals and organizations decide. Conclusions: We found that business growth, planned or unplanned is a reason for smaller companies to choose K3. The valuation rules that are considered as a reason for choosing K3 are the ability to capitalize development costs, and this opportunity is a clear reason for development companies to choose K3. Component depreciation has been described by many respondents as demanding, and only real estate companies with major renovation needs see advantages of component depreciation. Asset revaluation, deferred tax and external stakeholders are not seen as clear reasons for choosing K3. / Bakgrund och problem: Det är obligatoriskt för alla svenska företag som upprättar årsredovisning att tillämpa K-regelverk. Ett mindre företag kan välja mellan det principbaserade regelverket K3 och det regelbaserade K2. Det finns skillnader mellan redovisnings- och värderingsreglerna i K2 och K3. Några som endast kan utnyttjas i K3 är exempelvis komponentindelning, aktivering av utvecklingsutgifter och redovisning av uppskjuten skatt. Tidigare studier fann att bl.a. företagsstorlek, värderingsmetoder, aktiveringsmöjlighet och den bransch som företagen verkar i är anledningar till valet av K3. Syfte: Syftet är att ta reda på varför mindre företag väljer K3, och om det föreligger ett samband mellan branscher och valet att tillämpa K3. Metod: Vi använde oss av en kvalitativ metod med induktiv ansats då denna studie är baserad på respondenternas syn på anledningarna till val av K3. Vi frågade nio redovisningskonsulter om vilka anledningar mindre företag har att välja K3. Vi frågade även tre mindre företag om just deras anledningar att välja K3. Analysen av empirin gjorde vi med dels institutionell teori för att den bäst förklarar att företag med liknande strukturer efterliknar varandra, och dels beslutsteori för att den ger en inblick i hur individer och organisationer beslutar. Slutsatser: Vi kom fram till att företagstillväxt, planerad eller oplanerad är en anledning för mindre företag att välja K3. De värderingsregler som anses vara en anledning att välja K3 är möjligheten att aktivera utvecklingsutgifter, och denna möjlighet är en tydlig anledning för utvecklingsföretag att välja K3. Komponentindelning har av många respondenter beskrivits som krävande, och det är endast fastighetsföretag med renoveringsbehov som ser fördelar med komponentindelning. Uppskrivning av tillgångar, uppskjuten skatt samt externa intressenter kan inte ses som tydliga anledningar till att mindre företag väljer K3.

This master dissertation aim to chart the genesis and trends of the recent banking regulations in the context of the dynamic events which have occurred on the financial markets from year 2008, first of all in the framework of sovereign risk regulation. On the base of analyze these processes try to find solutions how to improve the banking regulations.

Empreendimentos hospitalares são reconhecidos pela complexidade que está associada a todas as fases de seu ciclo de vida: projeto, construção e operação. Os projetos da saúde são altamente influenciados por regulamentações locais. Estes conjuntos de códigos e legislações contém informações prescritivas e são importantes ao projeto, uma vez que as especificações são, usualmente, definidas de acordo com os critérios neles contidos. Ao longo do processo de desenvolvimento de produto, as especificações devem ser verificadas frente aos requisitos extraídos destas regulamentações. Este processo, se realizado manualmente, tende a ser demorado e propenso a erros. Tentativas de desenvolvimento de sistemas de verificação automatizada não se mostraram completamente satisfatórias. Muitos dos problemas estão relacionados à forma como novas abordagens são concebidas, muitas vezes desenvolvidas de acordo com métodos codificados e fragmentados, e à tipologia de informação que está nas normas e regulamentações. A abordagem metodológica utilizada nesta pesquisa foi a Design Science Research. Como artefato, foi desenvolvido um framework com base na abordagem semântica, para fornecer suporte ao desenvolvimento de sistemas de verificação automatizada, com ênfase em requisitos regulamentares no contexto de projetos de edificações hospitalares. As principais contribuições teóricas deste estudo, portanto, estão relacionadas às taxonomias e às transformações da informação, bem como às relações entre os constructos utilizados. Os resultados indicam que a natureza das regulamentações possui impacto significativo na possibilidade de tradução em regra lógica parametrizável. Apesar de a automação ser desejável, os resultados deste estudo indicam, ainda, que atualmente nem todos os requisitos podem ser completamente traduzidos em termos de processamento e verificação automatizados. Apesar de este fato diminuir o nível geral de automatização no processo, ele pode trazer benefícios ao contexto de projetos da saúde. O atendimento de alguns dos requisitos depende em um certo grau, em critérios subjetivos, que estão relacionados à interpretação humana e à criatividade. / Healthcare facilities are recognized for the complexity associated to all phases of their lifecycle: design, construction and operation. The design of healthcare projects is highly influenced by local healthcare regulations. These legislations usually contain prescriptive information and play an important role, as design specifications should be defined based on the criteria defined therein. In the design phase, during the product development process, requirements extracted from legal regulations must be verified against design specifications. This process, if done manually, tends to be time consuming and error prone. Attempts to develop automated rule checking systems for healthcare projects have not been fully successful. Most flaws appear to be related to the way new approaches are conceived, being mostly developed according to hard-coded and fragmented approaches, and the typology of information bounded by the regulations. The methodological approach adopted in this investigation was the Design Science Research. The main outcome of this research study is a semantic-based framework, devised to support the development of automated rule checking systems, focused on regulatory requirements of healthcare building design. The main theoretical contributions of this research work are concerned with the taxonomies and information transformation, as well as the relationships among the constructs involved. The results indicate that the nature of regulations have a major impact on the possibility of translating them into logic rules. Even though automation is desirable, the findings of this study also indicate that currently not all requirements can be fully translated into rules for automated processing and checking. Although this decreases the overall degree of automation in the process, this fact may provide benefits to the healthcare context. The fulfillment of some requirements to some extend should rely on subjective criteria, which depends on human interpretation and creativity.

The aim of my study was to determine the influence of the new property tax adjustment on the budgets of selected municipalities and to determine how these municipalities use and apply the possibility given to them by the legislative on property taxes. In my study, I compared 11 municipalities located in the Český Krumlov District. It includes the towns of Český Krumlov, Vyšší Brod, the township Frymburk and the municipalities of Větřní, Bohdalovice, Světlík, Lipno nad Vltavou, Kájov, Chvalšiny, Zlatá Koruna and Hořice na Šumavě. I compared the generally binding regulations in the tax periods 2008, 2009, 2010 and the revenues from the tax in the same periods in these selected municipalities.

Development of new aircraft and the increasing number of passengers goes logically hand-in-hand with the improvement of airport facilities and equipment of airport fire departments so passengers and all airport staff are as safe as possible. The submitted diploma thesis deals with the equipment of the fire department of Jihočeské letiště České Budějovice a.s. and staffing for the service at this airport. Its goals are, first, to assess the current level of this equipment and, second, to propose optimization of this equipment. The Airport in Planá u Českých Budějovic is one of a few airports disposing of own fire department. Apart from České Budějovice, there are fire departments at the airports in Brno, Karlovy Vary, Ostrava, Pardubice and Praha Ruzyně. Airports in terms of general issues and their technical equipment are dealt with, and public international airports and public domestic/non-public international airports in the Czech Republic are listed in the theoretical part of the thesis. History of airport fire departments is examined, too. The analysis of the Aviation Regulation L14 is an important area in the theoretical part. Further, individual selected airports in the Czech Republic, especially their history and current characteristics are described and air accidents of both Czech and foreign machines in the territory of the Czech Republic between 2008 and 2012 are mentioned in the theoretical part of the thesis. A hypothesis has been defined for the diploma thesis: "The current equipment of the fire department and staffing for the service is sufficient for the airport RFFS Category 4C". In order to confirm or disprove this hypothesis, the equipment of the airport in České Budějovice was compared in terms of equipment of other selected airports in the Czech Republic and evaluated on the basis of studying the regulations, Aviation Regulation L14 in particular, in the practical part of the thesis. Detailed information on equipment of these airports comprises a separate chapter in the practical part and sufficiency of this equipment discussed is assessed on the basis of comparison with the aviation regulations. As I failed to get the needed information on the equipment of the fire department at the airport in Pardubice and as the Václav Havel Airport in Prague is not comparable as for the equipment, size, arrival and departure rate etc., the airport in Brno, Karlovy Vary and Ostrava were selected for the final comparison of assessment of the level of the technical means and staffing at the airport in České Budějovice. Despite the hypothesis "The current equipment of the fire department and staffing of the service is sufficient for the airport Category 4C" has been confirmed, optimization of the equipment of the fire department at the airport in České Budějovice has been proposed on the basis of the results of this thesis in order to provide sufficient preparedness of the airport for extraordinary events at the airport and in its surrounding and the main emphasis is put on saving human lives mainly. The optimization was carried out using the methods of operation analysis while taking the current equipment of the Airport in České Budějovice into account. When selecting new vehicles for purchase, the price of a vehicle was not the only criterion but also its equipment. The outcome of the optimization is a recommendation to purchase a modern vehicle fully equipped and it is possible to choose one of the three vehicles placed first to third in the analysis. These are the vehicles Panther HRET 6x6 KHA62, Panther 6x6 CA5 ECE and Mercedes - Benz Actross 3360 A42 6x6. To conclude, confirmation of the above-mentioned hypothesis is stated and particular vehicles recommended to be purchased by the South-Bohemian airport and its fire fighters are listed.

Apesar da relevância econômica, a atividade de Exploração e Produção (E&P) é considerada potencialmente causadora de impactos ambientais, dentre estes destaca-se a geração de resíduos sólidos. Neste cenário, estão sendo criados uma série de regulamentações e acordos internacionais cada vez mais restritivos pertinentes a esta temática, dentre estes a Nota Técnica CGPEG/DILIC/IBAMA n 01/11, que estabelece a implementação do Projeto de Controle da Poluição (PCP). Além de marcos regulatórios cada vez mais rígidos, o gerenciamento de resíduos é fundamental para a minimização de impactos ambientais, pois se o mesmo não for realizado de maneira eficiente, pode gerar custos e problemas ambientais e a imagem da empresa pode ficar comprometida através de passivos ambientais. Sendo assim, o presente trabalho visa analisar o processo de Gerenciamento de Resíduos Sólidos gerados em instalações marítimas de perfuração de poços de petróleo, bem como a adequação deste processo à legislação vigente de modo a identificar os principais entraves para a minimização dos efeitos ambientais provocados pela atividade. O estabelecimento de um marco regulatório para controle da poluição dessa atividade definiu novas diretrizes, que levarão a redução dos quantitativos gerados, bem como a adoção de melhores formas para tratamento e disposição dos resíduos. Contudo, o crescimento das atividades de exploração de petróleo deverá ser acompanhado também do desenvolvimento e ampliação do mercado nacional voltado ao transporte, tratamento e disposição final de resíduos, de forma a reduzir ao máximo o impacto ambiental causado por estas atividades. / In spite of its economic importance both nationally and globally, the E&P activity is considered potentially hazardous to environment and one of its impacts that stands out is the generation of solid waste. In this scenario, concerns about the environmental impacts associated with the oil & gas industry has raised the need of increasingly restrictive international regulations and agreements. Regarding solid waste generation, the main regulation is the Nota Técnica CGPEG/DILIC/IBAMA n 01/11, that establishes the Pollution Control Project (PCP). In addition to regulatory marks increasingly rigid, the efficient management of waste is of major importance as to minimize the environmental impacts. The present work aims to analyze the process of waste management at drilling rigs, as well as its suitability with the current legislation in order to identify the main barriers to the minimization of the environmental effects of the activities. The regulatory mark for pollution control that was settled for these activities has defined new guidelines that will lead to a reduction of waste generation, as well as to the development of better ways to treat and dispose of. Nevertheless, the growth of oil & gas exploration activities should be followed too by the development and expansion of national market oriented to transport, treatment and disposal of solid waste, as to maximize the reduction of the environmental impacts due to these activities.

Magister Philosophiae - MPhil (LAS) (Land and Agrarian Studies) / Fish remains a vital source of food, income, nutrition and livelihoods for millions of people in Africa. This study investigated the modalities of trading in fish imported from sub-Saharan Africa into South Africa in the Cape Town Metropolitan area. The research analyses the opportunities and constraints faced by retail fish traders and importers regarding the South African and Southern African Development Community (SADC) policies that are in place, to ascertain how far the policies go in facilitating the intra-regional fish trade. In addition, the study analyses consumer factors underlying the attractiveness of imported fish, the channels used for importation as well as the types and forms of fish imported into South Africa. The study employs a qualitative approach using semi-structured interviews with purposively selected key informant retailers, traders and City of Cape Town officials to collect the information. Findings show that shop owners and traders face challenges in relation to obtaining the required documents for trading, sanitary and phytosanitary certification and tariff and non-tariff barriers at borders. Some of these challenges include long and tedious procedures to acquire documents, as well as the limitations placed on the amount of goods traders can import. Consumers (mostly from the diaspora) prefer the taste of fish that they are used to, thereby creating an increasing demand for imported fish. National and regional policies put in place do not facilitate the trade in fish as well as current municipal regulations for retailing imported fish and other food types. The study also raises critical questions about the implementation of sanitary and phytosanitary standards by officials in the food shops. The thesis concludes that is it critical for national and regional policies to be coordinated and harmonised for enhanced intra-regional fish trade, which could contribute towards increased food security, nutrition and livelihoods.

An over-commercialized society has made consumers prefer the opinions of influential people in online settings. Companies have a harder time reaching consumers and therefore turn to social media influencers (SMIs) for exposure. With the growth of influencer marketing, regulations and guidelines in Sweden have been put in place to ensure consumers integrity. SMIs and companies are required to disclose paid partnerships. However, many companies have the perception that truthful marketing can affect consumers brand perception negatively. Research based on consumer brand perception and disclosed paid partnerships between SMIs and companies have not previously been explored. Therefore, the purpose of this thesis is to explore how consumers perceive brands when SMIs disclose paid partnerships. In order to gather consumers ́ brand perception when SMIs and companies collaborate, a qualitative study using focus groups was conducted, where the participants thoughts and opinions have been studied. The findings of this thesis indicate that the communication and characteristics of SMIs influences consumers brand perception. The factors analyzed were: influence of SMIs, content, trust and truthfulness. The factors were important for how consumers perceive the SMI and brand of companies. The most important implication of this thesis is that the study can be of use for companies that seek to collaborate with SMIs when the aim is to reach target groups and enhance brand perception.