The initiative for this project was taken by Benteler Engineering Services, as a result of having identified areas of improvement, in designated accessible areas like the wheelchair spot onboard buses. Depending on a wheelchair to be able to move around can understandably be challenging.Public transport is a common good in today`s society, however despite the measures taken towards adjusting to accessible needs, the majority of those being disabled chose different alternatives of transportation. This is due to reasons such as the drivers' poor attitude, furthermore the limitations of the space allocated to accessible needs, as people with strollers also use these spots onboard. Also, some wheelchair users find the rides unsafe, as they could easily fall over during without the appropriate space for them onboard the buses etc. These are only a few reasons why other options are sought out, i.e.

In this thesis, the Train Power System Simulator (TPSS) has been compared and verified with the commercial simulator TracFeed® Simulation (TracFeed). The basis for the comparison was a given part of the Swedish railway system, with steel transportation trains. Primarily, emphasis was placed on running time and energy consumption in simulation results. Two transformer systems were analyzed, booster and auto transformers. The high voltage transmission line, parallel to the railroad track, was disconnected in some simulations.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

The organized and controlled form of collecting consumption taxes and toll from the import and export trade goes back to the 17th century in Sweden. The customs administration and procedure were regulated by royal announcements, and the majority of the documents found in the customs archives represent thus records stipulated by such notifications. The customs archives can be used for research on several levels; the announcements reflect currents within both the domestic and foreign politics, while the account lists for financial statistics portray the extent of the trade. The various lists of compilation can be further used to follow for instance the development of different units of measurement, the expansion of tax rates, the value of trade goods or the changes in monetary units or systems. The diaries, architectural plans of the customs offices and maps of the toll areas place the customs officials and their work within the local scenery.The thesis focuses on archives deriving from customs located at harbors and on the Swedish-Norwegian border in the county of Dalarna.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

Bakgrund: Inkonsekvensen i hanteringen av internt upparbetade immateriella tillgångar har uppmärksammats av bland annat standardsättarna IASB, AASB, ASBJ samt organisationen RFR. RFR menar att mer fokus bör läggas på identifieringen och redovisningen av internt upparbetade immateriella tillgångar på grund av deras markanta ökning samt betydelse för företag och kunder.Syfte: Studien ska beskriva den kontext där internt upparbetade immateriella tillgångar förekommer, och därmed bidra till en förståelse över hur deras egenskaper och identifiering behandlas redovisningsmässigt, inom branschen konsumentvaror och -tjänster.Metod: Studien är gjord utifrån en kvalitativ ansats och är baserad på intervjuer med företag inom branschen konsumentvaror och -tjänster som har internt upparbetade immateriella tillgångar.Resultat: Branschen konsumentvaror och -tjänster använder sig av både formella och informella tumregler vid identifiering av internt upparbetade immateriella tillgångar på grund av den osäkerhet som råder vid bedömning. Existensen av tumregler påverkas av faktorerna nyckelpersoner, erfarenheter samt storleken på företaget och posten internt upparbetade immateriella tillgångar. Branschen anser att det finns svårigheter i de existerande regelverken men att standarden IAS 38 är tillräcklig överlag..

This report summarizes the development of a calculation program estimating the profitability of converting a peak-load oil-fired boiler to pellets. To convert an oil-fired boiler to pellets a new fuel handling system must be designed. Changes also have to be made to some other components. Since there are many different techniques for transportation, storage and treatment of the fuel only the most interesting techniques from Swecos experience and interest were included in the study.The capacity of the different parts in the system was dimensioned based on the power of the boiler after conversion. To estimate prices, installed power and dimensions manufacturers and distributers were contacted.

Lundbergs Plåt AB is a small company situated in Jönköping. Their main task is to process different kinds of steel such as stainless steel. Lately, they have shown an interest in Lean production.On the basis of the situation mentioned above, we developed the purpose to find and decrease the non value-added wastes in the production at Lundbergs Plåt AB. Out of this, we also developed and answered two questions: Which wastes can be found with help from a value stream mapping (VSM)? In what way can these wastes be reduced and how can these reductions contribute to an improved production? VSM is the method used to find the non value-added wastes.

The Internet has become a communication system that includes a direct and personal communication as well as traditional mass communication. For example, the Internet has become a channel for self-publishing. It provides opportunities for discussion and blogs can be woven together into a dialogue between network users. The conversation is both personalised and addressed to the wider community. Our study is based on how fashion bloggers perceive their role as a fashion blogger, and how young women, 18 to 30 years old, in Sundsvall, perceive fashion blogs.We chose to conduct qualitative research and held qualitative interviews and focus groups. Since fashion blogs are a relatively new phenomenon, we chose to do interviews with the active fashion bloggers, Nina Johansson and Karolina Skande, to use them as informants.

The trend in the transport sector is moving towards eco-friendly, fast and convenient transportation,this results in higher demands on railway transports. To meet the demand and quality requirements,the Swedish railway network will have to expand. The cheapest way is to expand little by little butwhat impact do these small steps actually have on the capacity?This thesis examines the interactions of different improvement for the capacity on a single-trackrailway. Through simulations in the software tool RailSys this report studies what effect block signals,extra meeting stations and rebuilding existing two track passing loops to three track loops have onthe capacity.

A large part of the agricultural products that are sold in Sweden are imported because Sweden cannot meet the consumers agriculture products demand all year around. One problem that can occur and become problematic when trading across boarders is if there are errors in the delivered agricultural products. What must the Swedish buyer do, for example, make for it to be considered complained fault in the goods against the seller? Another problem in international trade is that the buyer may need to apply complaint rules they have not previously been in contact with since their domestic law is not always applicable to the contract. To avoid getting into this situation, the buyer should try to negotiate with the seller that the contracting parties shall use compensation claim rules that the buyer is familiar with, or which is even more advantageous than to the seller.

Chemical substances are spread diffusely and uncontrollably as a result of the increased consumption of goods. REVAQ is a certification system that works to reduce the flow of hazardous substances to Swedish treatment plants and to create a sustainable nutrient recycling. According to REVAQ, the yearly accumulating rate of metals should not exceed 0.2% in soil per year. Silver and bismuth are two metals that do not fulfill this requirement. The silver concentration in sludge decreased during the last decade, however the last few years, it has leveled off.

The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.

This thesis has been done on a haulage contractor company named GP-Last (AB Gustav Perssons Åkeri) and the purpose with the paper was to analyse their traffic from Malmö to Stockholm and leave suggestions on efforts that GP-Last can use to increase their level of transportation quality. This has been done with two main questions, which problem do they have today and which efforts they need to do to solve their problems? Through a case study with interviews as method to collect data it showed that GP-Last had four main problems.        Not enough information about their freights. The transport planning unit in Malmö doesn?t have the exact delivery address when GP-Last begins to bring in the gods.        There are no clear routes.

This study has been assigned by Bengt Hellman who works at the logistic department at IKEA Torsvik just outside of Jönköping. The task has been to develop a new picking strategy for the Oversize area in the CDC-Warehouse. The reason why IKEA wants a new strategy is because they want to minimize the route length for the forklifts when collecting the orders.By evaluating the current strategies on other areas in the CDC-storehouse, study literature within this subject and look at restrictions for the storing of goods, we have analyzed how the Oversize area works today. We compared the gathered information, to how it should be done according to the literature to be able to work out a new functional strategy.Today, IKEA does not have a working strategy for the oversize area because of lack of time and because all the power has been put on other areas were sales rates are currently higher. This have led to lack of organisation at the Oversize area and items are just put were there is space without first analysing were it should be placed.The strategy that we have worked out and introduced to IKEA builds on easiness of understanding the layout, the employees shall know why an item is placed where it is.