This report is about accessibility at rest areas. We have examined the aisles and furniture of seven rest areas with a focus on accessibility for disabled persons. At the end of the report, we provide suggestions on how some of the weaknesses we have discovered can be addressed..

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

This report describes the development of a system for controlling documents. The report starts with a problem description which the company wants an intranet-based solution for. The report then continues to describe the development phase for the different parts of the system which results in a complete system. The company that wanted this system is called Orbit One and is located in Ronneby, Sweden. They have had a problem with old documents circulating in different versions and in different binders. Now thanks to their new system they can access their documents easy and on demand through their intranet..

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

Inadequate data quality has a negative effect for organizations, however utilization of modern technology and data analysis may shape new values for organizations. Our research has found that the quality of information in field reports for error reporting varies significantly. In many cases, the information in the field reports are deficient in such way that the field report need additional information from the sender, thus risking prolonging lead times in the error reporting process. More efficient use of information has become possible with today?s technology.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

The purpose of this study is to analyse the discourse on political exclusion in the official report Demokratiutredningen. It has been my ambition to relate the analysis of the report to a critical academic discourse on political exclusion and thereby make visible hidden norms and structures which functions to exclude certain individuals and groups from political participation.My paper point out that the report establishes a strong link between democracy and participation and that it, therefore, makes a strong case for a process of democratic inclusion. Though, in my study I suggest that that there is an unawareness of the importance of norms, hegemonic conceptions and structures and that inclusion, therefore, is unlikely to take place. Furthermore, I criticize the focus on deliberative democracy in the report. With insights offered by Mouffe in her argumentation on the necessity to acknowledge the dimension of antagonism present in all societies I underline that the focus on this democratic model is problematic.My conclusion is that the analysis presented in the report is insufficient if we want to create a democratic system characterized by equality..

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

While conducting our practical training we experienced how the structure and the complexity of the municipal administration could, from a white-collar workers perspective, become a limitation and burden for efficient work. Deriving from this experience we found an interest in how politicians reasoned with regards to their relationship with supervisor in municipal old-age care. Kouzes och Micos (1979) ?Theory of organizational behavior in human service? became our point of departure. Their framework was therefore the foundation for our research and work throughout this paper.Our aim with this research was to examine how politicians viewed their relationship with supervisor in municipal old-age care.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This is a report on the development and implementation of the web shop ?Urballa Ur?, a web application developed by nine students at Linköping university. The report illustrates the methodology and process with intention to answer the question ?How can an online watch store be implemented to increase sales??. During the process the agile method scrum has been used as a working method.

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

The Kedertruss is the loadbearing part in the Keder weatherprotectionsystem and it has been analyzed concerning its loadbearing capacity. The Kedertruss is produced and manufactured by Wilhelm Layher GmbH & Co. KG and this report has been made for their Swedish division Layher AB.  The Kedertruss, designed in Germany according to German designcode, has been recalculated concerning Swedish conditions according to Eurocodes and a ongoing European standardization project. The two-dimensional program Winstatik Frame Analysis has been used for evaluation of load effects. Capacity has been calculated by hand-calculations and it has been verified that the Kedertruss in its larger spans isn?t able to withstand the loads.