Der Schienengüterverkehr ist eines der wesentlichen Standbeine des europäischen Binnenmarktes. Studien sagen für den Zeitraum bis 2050 ein weiteres Wachstum des Schienengüterverkehrsaufkommens voraus. Um den dadurch bestehenden Bedarf decken zu können, ist es nötig, die Kapazität des Schienennetzes zu steigern bzw. die vorhandene Kapazität besser auszunutzen. Als kostengünstige Möglichkeit bieten sich daher Echtzeitbetriebsmanagementsysteme an, zu deren Komponenten auch Konfliktlösungs- und Fahrerassistenzsysteme gehören. Die Arbeit befasst sich mit der Verknüpfung von Konfliktlösungs- und Fahrerassistenzsystemen mit dem Ziel die Nutzung der Potenziale beider Systeme zu ermöglichen. Nach einer Betrachtung des Standes der Technik auf beiden Gebieten mit Fokus auf angewandten Algorithmen sowie möglichen Datenstrukturen für Schnittstellen wird das Konzept des Zuglaufoptimierungsplans als Menge von Zugfahrtkorridoren entwickelt. Zudem wird in einer Vorbetrachtung untersucht, welche Modelle und Algorithmen sich für Fahrdynamikrechnungen beider Systeme eignen, um durch unterschiedliche Algorithmik bedingte Abweichungen zwischen den Berechnungen beider Systeme zu minimieren. Daraufhin wird eine Schnittstellenlösung entwickelt, die Eingaben von Konfliktlösungssystemen nutzt und energieoptimierte Zuglaufoptimierungspläne berechnet. Damit sollen Zugfahrtkorridore so gestaltet werden können, dass sie sich für den Versand an Fahrerassistenzsysteme eignen. Dann werden die Abläufe der Gleisbelegung und die daraus entstehenden zeitlichen und räumlichen Einschränkungen für die Zugfahrten mit einem Constraint-Programm modelliert und mit dem Matlab-nonlinear-Constraint-Löser optimiert. Das Verfahren läuft in drei Schritten ab: - Vorverarbeitung; Berechnung der Fahrzeiten nach dem zuvor beschriebenen Algorithmus sowie der Energieverbräuche; - Berechnung der optimalen Zugpfade als Durchfahrzeitpunkte und Geschwindigkeiten nach Fahrplantreue, Energieverbrauch und Mindestgeschwindigkeit: - Ermitteln der optimalen Zuglaufkorridore aus den Zugpfaden. Es werden Möglichkeiten zur Reduktion der Rechenzeit des Verfahrens diskutiert und implementiert. In einer Fallstudie werden anhand zweier Szenarien europäischer Bahnkorridore die Einflüsse der verschiedenen Modellierungsvarianten auf Lösungsgüte und Rechengeschwindigkeit untersucht. Dabei wird deutlich, dass die vorgeschlagenen Modellvereinfachungen zu besserer Lösungsgüte bei gleichzeitiger Reduktion der Rechenzeit führen. Um uneingeschränkte Echtzeitfähigkeit zu erreichen, ist jedoch eine weitere Reduktion der Rechenzeit zu empfehlen. Diese kann beispielsweise durch den Einsatz spezialisierter Lösungsverfahren oder durch das Nutzen eines (noch zu entwickelnden) analytischen Zusammenhangs zwischen Fahrzeiten und Energieverbräuchen erreicht werden.:1 Einführung 2 Nichtlineare Optimierung in Konfliktlösungssystemen und Fahrerassistenzsystemen 3 Zuglaufrechnung als Voraussetzung für Interoperabilität 4 Modellierung des Schienenverkehrs zur Berechnung von Fahrzeit-Geschwindigkeit-Korridoren 5 Dreistufiges Verfahren zur Berechnung von Fahrzeit-Geschwindigkeit-Korridoren 6 Fallstudie zur Verknüpfung von Konfliktlösungssystemen mit Fahrerassistenzsystemen 7 Zusammenfassung und Ausblick

A discrete-time stochastic optimal control problem was recently proposed to address the GLOSA (Green Light Optimal Speed Advisory) problem in cases where the next signal switching time is decided in real-time and is therefore uncertain in advance. However, there was an assumption that the traffic signal is initially red and turns to green, which means that only half traffic light cycle was considered. In this work, the aforementioned problem is extended considering a full traffic light cycle, consisting of four phases: a certain green phase, during which the vehicle can freely pass; an uncertain green phase, in which there is a probability that the traffic light will extend its duration or turn to red at any time; a certain red phase during which the vehicle cannot pass; and an uncertain red phase, in which there is a probability that the red signal may be extended or turn to green at any time. It is demonstrated, based on preliminary results, that the proposed SDP (Stochastic Dynamic Programming) approach achieves better average performance, in terms of fuel consumption, compared to the IDM (Intelligent Driver Model), which emulates human-driving behavior.

Due to the digitalization revolution within the financial sector fintech companies are challenging the traditional banking institutes with new technologies and innovations. Robo-advisors are the new way to get personalized investment services online instead of using traditional advisory.The aim is to research the consumer adoption of robo-advisory in the Swedish financial sector. Additionally, the core emphasis throughout this thesis is on; consumers personal traits, as well as behavioral factors that impact consumers investment decision. Theories used are mostly innovation theories and behavioural theories. To investigate the aim aquantitative approach is used and a survey with 435 respondents were conducted and two probit and margin regressions was made, one for securities as the dependent variable and one for robo-advisory as the dependent variable. The results show that the adoption of robo-advisoryhas been slow in Sweden due to lack of transparency and information. Lastly, gender was the most significant factor in both regressions. / På grund av digitaliseringen inom finanssektorn utmanar fintech företagende traditionella bankinstitut en med ny teknik och nya innovationer. Robotrådgivare är det nya sättet att få personliga investeringsråd istället för att använda traditionell rådgivning. Syftet är att undersöka konsumenternas uppfattning kring robotådgivning i den svenska finans sektorn. Uppsatsen kommer baseras på konsumenternas personliga egenskaper samt beteendemässiga faktorer som påverkar konsumenternas investeringsbeslut. Teorierna som används är innovationsteorier och beteendeteorier. För att undersöka frågeställningarna har ett kvantitativt tillvägagångssättanvänts. En enkätundersökning genomfördes som resluterade i 435 respondenter. Datan från enkäten analyserades via grafer samt två probitregressioner med olika beroende variabler, värdepapper samt robotrådgivning. Resultaten visar att adoptionen av robotrådgivning har varitlångsam i Sverige på grund av bristande transparens och information. Den mest signifikanta faktorerna i båda regressionerna var kön.

Purpose: The objective of this master's thesis is to investigate the factors that trigger the accountants to assume the diverse roles in Swedish SMEs within various business contexts.  Theoretical perspective: To satisfy the aim of this thesis we relied on role theory, organizational demography and socioemotional wealth.   Methodology: This thesis employs a deductive approach along with a quantitative methodology. A survey was conducted to gather data, resulting in a sample of 82 respondents who met the predefined criteria for this research.  The collected data was subjected to several statistical tests, such as the Spearman correlation matrix, multiple linear regression analysis, and principal component analysis. Findings: This thesis’s findings challenge the assumptions that firm age, family/ non-family CEO and accountant, experience, level of family engagement and ownership are the primary triggers for the beancounter, advisory, decision-maker and protector roles of the accountants. Instead, the thesis reveals a more nuanced perspective, indicating that these roles may be clustered and encompassed within a larger mixed role, which is referred to as co-leading-power role. This new understanding suggests a need to reevaluate and expand the understanding of the accountant's responsibilities within the organizational context. By acknowledging the existence of the co-leading-power role, we can gain a more comprehensive understanding of the multifaceted nature of accountants' contributions and their impact on organizational outcomes.

[pt] Esta pesquisa aborda a experiência de assessorias técnicas e assistência técnica à Habitação de Interesse Social na Região Metropolitana do Rio de Janeiro (RMRJ), nos últimos 20 anos. A intenção é refletir sobre a prática hoje, tendo em vista a transformação que a experiência tem sofrido ao longo dos últimos anos. Consagrada a partir da lei federal de Assistência Técnica de Habitação de Interesse Social, 11.888 de 2008, o assessoramento em arquitetura e urbanismo existe antes mesmo dela e, de acordo com a lei, se caracteriza por permitir que populações que não podem pagar por serviços de arquitetura e urbanismo tenham o direito à assistência técnica pública e gratuita para o projeto e a construção de habitação de interesse social para sua própria moradia (Art. segundo., Lei 11.888/2008). As noções de práxis e de direito à cidade de Lefebvre (1969) e de grupo sócio-espacial de Kapp (2018) serão base para a investigação e compreensão das práticas. A partir de entrevistas de profissionais e população que tenham participado dos 3 estudos de caso, será feita uma análise crítica das experiências, que são: a Projeto Arquiteto de Família - Melhorias Habitacionais do Morro Vital Brazil, em Niteroi, da ONG Soluções Urbanas; A reabilitação para moradia de um edifício ocioso, a Ocupação Manoel Congo, realizado pelo NAPP – Núcleo assessoria, planejamento e pesquisa, no centro da cidade do Rio de Janeiro e o Mulheres em Ação, melhorias e capacitação para pequenas reformas junto a um coletivo de mulheres negras, realizado pela Arche Projetos Participativos, em Campo Grande, zona oeste do Rio de Janeiro. / [en] This research addresses the experience of technical advisory services and technical assistance to Social Interest Housing in the Metropolitan Region of Rio de Janeiro (RMRJ), in the last 20 years. The intention is to reflect on the practice today, in view of the transformation that the experience has undergone over the last few years.Consecrated from the federal law of Technical Assistance for Housing of Social Interest, 11,888 of 2008, advice in architecture and urbanism existed even before it and, according to the law, is characterized by allowing populations that cannot pay for architecture and urbanism have the right to public and free technical assistance for the design and construction of housing of social interest for their own housing (Art. second., Law 11.888/2008).Lefebvre s notions of praxis and right to the city (1969) and Kapp s socio-spatial group (2018) will be the basis for the investigation and understanding of practices.Based on interviews with professionals and the population who have participated in the 3 case studies, a critical analysis of the experiences will be made, which are: the Family Architect Project - Housing Improvements in Morro Vital Brazil, in Niteroi, by the NGO Soluções Urbanas; Rehabilitation for housing of an idle building, Ocupação Manoel Congo, carried out by NAPP – Core advisory, planning andresearch, in downtown Rio de Janeiro and Mulheres em Ação, improvements and training for small renovations together with a collective of black women, carried out by Arche Projetos Participativos, in Campo Grande, west zone of Rio de Janeiro.

Bakgrund: År 2020 infördes ett nytt kompetenskrav i SwedSec om ekonomisk psykologi och finansiella rådgivare. Det har under de senaste åren varit stora ekonomiska oroligheter där konsekvenserna av Coronapandemin och det pågående kriget i Ukraina i kombination med andra faktorer har resulterat i rekordhöga inflationsnivåer, vilket i sin tur har resulterat i höjningar av styrräntan. Vid ekonomiskt oroliga tider är det en större risk att personer faller offer för psykologiska fallgropar eller påverkas av psykologiska faktorer. Således är det relevant att skapa förståelse om hur rådgivare påverkas och hanterar psykologiska fallgropar i rådgivningsprocessen. Syfte: Syftet med denna studie har varit att undersöka finansiella rådgivares råd och rekommendationer till kunder under de ekonomiska omständigheterna under första halvåret 2023. Författarna har analyserat hur rådgivare har anpassat sig till de nya kunskapskraven inom ekonomisk psykologi som införts i SwedSecs rådgivningslicens 2020, och utforskat i vilken utsträckning rådgivare uppger att de influeras av psykologiska bias i deras beslutsprocesser. Slutligen har studien syftat till att identifiera metoder som rådgivare använder för att undvika dessa fallgropar och förbättra kvaliteten på deras rådgivning. Metod: En kvalitativ metod har använts i form av nio semistrukturerade intervjuer med finansiella rådgivare. Studien har en abduktiv ansats och axial kodning användes för att analysera de transkriberade intervjuerna. Slutsats: Majoriteten av rådgivarna har låga eller obefintliga kunskaper kring ekonomisk psykologi och de har inte heller vidtagit några åtgärder för att försöka uppfylla SwedSecs kompetenskrav, några rådgivare kommer inte heller ihåg att kompetenskravet infördes. Trots detta är risken liten för att de skall påverkas av psykologiska bias på grund av de använder sig av ett standardiserat rådgivningsverktyg. Studiens resultat pekar således på att rådgivare inte behöver ytterligare kompetenshöjande utbildningar för att motverka psykologiska fallgropar vid rådgivning till kunder, så länge som de använder sig av det rådgivningsverktyget som finns på det finansiella institut som de arbetar på. / Background: In 2020, a new competence requirement was introduced in SwedSec on economic psychology and financial advisors. The past years have seen major economic turmoil where the consequences of the Corona pandemic and the ongoing war in Ukraine combined with other factors have resulted in record high inflation levels, which in turn has resulted in increased benchmark interest rates. In times of economic uncertainty, people are more likely to be influenced by psychological biases and psychological factors. Thus, it is relevant to understand how advisors are affected by and deal with psychological bias in the financial advisory process. Purpose: The purpose of this study has been to examine financial advisors advice and recommendations to clients during the economic circumstances of the first half of 2023. The authors have analyzed how advisors have adapted to the new knowledge requirements about economic psychology introduced in SwedSec's advisory license 2020 and explored the extent to which financial advisors state being influenced by psychological biases in their decision-making processes. Finally, the study aims to identify methods that advisors use to avoid these biases and improve the quality of their recommendations. Methodology: A qualitative method has been used in the form of nine semi-structured interviews with financial advisors. The study has an abductive approach and axial coding was used to analyze the transcribed interviews. Conclusion: Most of the advisors have little, or no knowledge regarding economic psychology and have not taken any measures to try to meet SwedSec's competence requirements, some advisors do not even remember that the competence requirement was implemented. Despite this, the risk of being influenced by psychological bias is small because they use a standardized advisory tool. The results of the study thus indicate that advisors do not need additional competence-enhancing training to counteract psychological pitfalls when advising customers, assuming they use the advisory tool available at the financial institution where they work

Financial advisory services currently face many challenges such as adapting to regulations, competing against robot advisors and offering qualitative advice. We use a utility function based on the clients' risk preferences and investigated the value added by advisory services. The data represents real clients that received financial advisory services from an advisory firm, which gives this thesis a unique accuracy. For the calculations we simulated outcomes of the portfolios and computed key values pertaining to the investors' financial positions. Our calculations show that investors on average gain corresponding 1.66 % per year in risk free return on their investments from advisory services. In addition, we show that the client's value of advisory service increased with respect to the investor's risk level and time horizon of investment. / Aktörerna inom finansiell rådgivning står för närvarande inför flera utmaningar, att anpassas efter regleringar, konkurrera mot robotrådgivare och erbjuda hög kvalitet i rådgivningen. Vi har använt en nyttofunktion baserad på kunders riskpreferenser och utrett vilket värde som finansiell rådgivning tillför. De data som använts representerar verklig kunddata från ett rådgivningsföretag, vilket ger denna studie en unik träffsäkerhet. Beräkningarna av nyckeltal för investerarnas finansiella position har gjorts genom simulering av portföljer. Våra beräkningar visar att finansiell rådgivning ger investerare i genomsnitt motsvarande 1.66 % i ökad riskfri avkastning per år efter avgifter och skatter. Dessutom vi visa att rådgivarnas tillförda värde ökar med avseende på investerarnas risknivå och tidshorisont.

The relevance of the research topic is determined by the importance of consulting services in the structure of the market economy at the present time. The need for tax advice is growing at a fast pace. The imperfection of tax legislation creates significant difficulties for both Russian and foreign companies operating in the domestic market. Therefore, tax advice is becoming increasingly important. This dissertation work consists of three main parts. The first part describes the theoretical foundations of tax advice, and discusses the experience of foreign countries. In the second section, we analyze the legal regulation of the tax advisory market, analyze the current state of the market for tax advisory services, and analyze the risks arising in the field of tax advisory. The third section formulates the main problems, their solutions, as well as prospects for the development and improvement of tax advisory services. / Актуальность темы научного исследования определяется важностью консалтинговых услуг в структуре рыночного хозяйства в настоящее время. Потребность в налоговом консультировании растет большим темпом. Несовершенство налогового законодательства создает значительные трудности, как для российских, так и для иностранных компаний, работающих на внутреннем рынке. Поэтому налоговое консультирование приобретает всё наибольшую актуальность. Данная диссертационная работа состоит из трех основных частей. В первой части описываются теоретические основы налогового консультирования, и рассматривается опыт зарубежных стран. Во втором разделе проводится анализ нормативно-правового регулирования рынка налогового консультирования, анализ современного состояния рынка услуг по налоговому консультированию, анализ рисков, возникающих в сфере налогового консультирования. В третьем разделе формулируются основные проблемы, пути их решения, а также перспективы развития и совершенствования услуг по налоговому консультирования.

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As more schools consider ways to help students to develop not only academically but also socially and emotionally, school personnel look to formal programs of character education to help address the needs of the whole child. Of these programs of character education, Berkowitz and Bier (2005) posit that effective programs begin by promoting positive social relationships within the school. One measure of the quality of the social relationships in schools is reflected in the level of belonging or connectedness that students feel toward their school and members of the school community. Consequently, the purpose of the present study was to further the investigation of the construct of sense of school belonging and its relationship to formal programs of character education. Eighth-grade students (732) from five middle schools – three character program schools and two non-character program schools – were surveyed measuring sense of school belonging by their responses on the total score of the Psychological Sense of School Membership (PSSM) scale developed by Goodenow (1993) and on the four sub-scores of the PSSM demonstrated by Ye and Wallace (2013). No significant differences were found for student sense of belonging between character program schools and non-character program schools. However, the study also investigated the effect of structural and perceptual elements of character education programs that were found to positively relate to student sense of school belonging. Students who identified themselves as being part of a character education group in their school reported significantly higher levels of sense of belonging (on the total score of the PSSM and on the PSSM factors of Identification and Participation in School, Perception of Fitting in Among Peers, and Generalized Connection to Teachers) than those students who did not identify as being part of a character education group. In addition, students reported statistically significant higher levels of sense of belonging a) the more they felt accepted by other students in their group, b) the more they felt accepted by their adult group advisor, c) the more they felt able to express opinions in their group, d) the more they felt their group was like a family, and e) the more they felt character education groups made their school a better place. Sense of belonging was also positively related to more frequent opportunities for character education group meetings and to a common school language that emphasized moral character more than performance character. / Educational Leadership