A general framework is presented for replacing static traffic assignment with dynamic traffic assignment within the standard four step transportation planning model. Issues including model consistency and the implementation of a proper feedback loop are explored. The new model is compared with the standard four step model in order to highlight the benefits of using dynamic traffic assignment rather than static. The model is then extended to include a term for the difference between experienced and free-flow travel times, which can be used as a proxy for travel time reliability and highlights the benefits of time-dependent DTA. Additionally, a study on improving the quality of convergence for dynamic traffic assignment is conducted in order to help facilitate the usefulness of this modeling approach in practice. A variety of equilibration techniques are tested, and analysis is performed to contrast these techniques with the method of successive averages. / text

The primary aims of this dissertation were to (1) identify and characterize the water-gap complex in seeds of Geraniaceae, (2) investigate its role in physical dormancy (PY) break and (3) develop a new classification system for water-gap complexes in seeds of angiosperms. The winter annuals Geranium carolinianum and G. dissectum were selected as the main representative species for the study, and seeds of an additional 29 species from the Geraniaceae were used to compare the water-gap complex within the family. A new classification system for water-gap complexes in species with PY was developed by comparing the morpho-anatomical features of PY seeds and fruits of 16 families. The water-gap complex of G. carolinianum was identified as a micropyle-hinged valve gap complex, and only a slight morpho-anatomical variation was observed within the family. Ontogenetic studies of the seed coat of G. carolinianum revealed that the water-gap region of Geraniaceae develops as an entity of the micropyle. The timing of seed germination with the onset of autumn can be explained by PY-breaking processes involving (a) two-temperature-dependent steps in G. carolinianum, and (b) one or two moisture-dependent step(s) along with the inability to germinate under high temperatures in G. dissectum. Step-I and step-II in PY-breaking of G. carolinianum are controlled by chemical and physical processes, respectively. This study indicates the feasibility of applying the developed thermal time model to predict or manipulate sensitivity induction in seeds with two-step PY-breaking processes. The model is the first and the most detailed one yet developed for sensitivity induction in PY-break. Based on the morpho-anatomical features, three basic water-gap complexes (types I, II and III) were identified in species with PY in 16 families. Depending on the number of openings involved in initial imbibition, the water-gap complexes were subdivided into simple and compound. The new classification system enables the understanding of relationships between water-gap complexes of taxonomically unrelated species with PY.

It has become more important for operators to be able to predict the future number of public transport passengers when consider to place a tender for operating public transport in a city or region, this is due to the new types of operator contracts was introduced quite recently. There are models in use today that can predict this, but they are often time consuming and complex and therefore it can be expensive to perform a forecast. Aside from this, most models in use for Sweden today are adapted for larger cities. Thus, the aim of this thesis is to propose a model that requires minimal input data with a short set up and execution time that can be used to predict a forecast for the public transport system in smaller cities without notably affecting the quality of the result. The developed model is based on a forecast model called LuTrans, which in turn is based on a common method, the four step model. The aim of the model lies within public transportation but it also consider other modes. The input data used by the model mainly consists of socio-economic data, the travel time and distance between all the zones in the network. The model also considers the cost for traveling by car or public transport. The developed model was applied to the Swedish city, Örebro, where a forecast was conducted for a future scenario. It is easily to apply the model to different cities to estimate a forecast for the public transport system. The developed model for the base scenario predicts trips for individual bus lines with an accuracy of 85 % for the city of Örebro. The developed model gave the result that the trips made by public transport in the future scenario of Örebro 2025 will increase annually by 0.94 %. The conclusion is that it is possible to develop a simple model that can be easily applied for a desired city. Although the developed model produced a plausible result for Örebro, further work such as implementation on other cities are required in order to fully evaluate the developed model.

Standalone computer modules for county to county travel demand forecasting have been integrated. The Trip Generation, Trip Distribution and Mode Choice modules have been unified under one Graphical User Interface (GUI). The outputs are automatically mapped using Geographic Information Systems (GIS) technology to allow immediate and spatial analysis. The integrated model allows for faster running times and quicker analysis of the results. The ability to calculate travel time savings for travelers was also included to the final model. The modeling framework developed is known as the Transportation Systems Analysis Model (TSAM). / Master of Science

Dans la pratique de la planification urbaine, la prévision de la demande de transport fait en général appel au modèle à quatre étapes (génération, distribution, répartition modale et affectation), malgré des avancées théoriques considérables dans le domaine. Cette persistance s’explique par une facilité relative de mise en oeuvre, liée notamment à la forme des données disponibles et susceptibles d’alimenter les modèles. Cependant, la nature statique de l’approche pose des interrogations quant à sa pertinence pour faire des prévisions de moyen-long terme. Cette thèse étudie, la validité de l’hypothèse de stabilité temporelle des trois premières étapes du modèle de prévision. Pour ce faire, en prenant l’agglomération lyonnaise comme terrain d’étude, nous avons codifié des réseaux routiers et de transports en commun à différentes dates (1985, 1995 et 2006). Cette donne, généralement indisponible, combinée aux enquêtes ménages déplacements correspondantes, nous permet de calibrer les trois premières étapes du modèle traditionnel et de tester leur capacité prédictive. Pour les modèles de génération, on note des prévisions acceptables à un horizon de 10 ans. À 20 ans, certaines évolutions dans les styles de vie se sont traduites par une baisse du nombre moyen de sorties pour le motif travail, que les modèles traditionnels ne permettent pas de prévoir complètement. Au niveau de la distribution, l’allongement des distances entre lieux de réalisation de certaines activités et le lieu de domicile peut être relativement bien reproduit par des modèles gravitaires avec des paramètres stables dans le temps. Au niveau de la répartition modale, les paramètres ne sont pas stables et les modèles estimés n’auraient pas permis de prévoir le regain de parts de marché des transports en commun observé ces dernières années. / In the practice of urban planning, travel demand forecasts are generally obtained by using the four-step model (generation, distribution, modal split and assignment), despite considerable theoretical advances in the field. This persistence can be explained by the relative ease of implementation of the four-step modelling sequence, which is related, in particular, to the kind of data available that could be used as an input in a model. However, the static nature of the approach raises questions as it pertains to its relevance in producing medium and long range forecasts. This thesis investigates the validity of the hypothesis of temporal stability of the parameters of the first three stages of the traditional forecasting sequence. To do this, taking the Lyon conurbation as our case study, we coded the road and transit networks at different points in time (1985, 1995 and 2006). We then combine this temporal data, which is generally unavailable, with the corresponding household travel surveys in order to calibrate the first three steps of the traditional model and test their predictive ability. For the generation models tested, we note acceptable performance for a 10-year forecast. For a 20-year forecast, some changes in lifestyles have resulted in a decrease in the average number of work trips that traditional models do not predict accurately. Regarding trip distribution, the increase in travel distances observed for certain purposes is reproduced fairly well by the gravity model. At the modal split level, the parameters are not stable and the estimated models would be unable to predict accurately the recent increase in the market share of public transport.

With reliable models to forecast travel demand, traffic planners and decision-makers can be assisted in choosing the best solutions to obtain traffic performance goals. Practitioners have traditionally been relying on infrequent, costly and respondent pressurized travel surveys as their main source of data for these models. The drawbacks of the data collection method highlight a need to search for alternative sources of data used for the purpose. One such source is public transport “tap-in” data. This thesis executed a case study with the target of improving the travel demand model of Norrköping via public transport data. An algorithm that estimates the alighting station of travellers was applied to a data set provided by the public transport operator of the city. By allocating the OD-demand from stations to the traffic analysis zones used in the model a straightforward integration method using the tap-in estimate as a reference matrix could be used. The target with the method was to redistribute the demand in such a way that the public transport demand approached the tap-in estimate but that the total demand for all modes for the OD-pair remained unchanged. The results gave some indication that the integration of tap-in data improved the model performance from the perspective of public transports. In a regression analysis comparing the number of entries per station the integration of tap-in data increased the correlation coefficient from 0,845 to 0,864. Further was the performance for other transport modes seemingly not worsened by the integration of tap-in data. Finding an allocation procedure that was generic but still accurate proved complex. Further were drawbacks with the integration procedure highlighted where the method executed affected the results of the model, not its behaviour. The consequence of this is that, though the model might be an accurate representation of the current state of traffic, it is difficult to execute the same procedure when investigating future states. Still, the thesis stressed some of the potential for public transport data in modelling contexts, where the role of the data, given the procedure executed, still is of complementary character to travel surveys.

The aim of this diploma thesis is revenue recognition in the financial statements of companies prepared in accordance with the rules of International Financial Reporting Standards (IFRS) in the light of current changes. The work is specifically focused on long-term construction contracts and its goal is assess the difference outgoing (IAS 11) and the incoming (IFRS 15) revenue regulation and the subsequent impact to the financial statements of companies. After a theoretical analysis of the relevant standards, work deals with the analysis of specific construction contract and continuously arising circumstances. The analysis also outlines the application of the new revenue recognition model. Ultimately, thesis deduces the difficulties of the implementation process of the new standard in companies. The results show that the upcoming adjustment of revenue recognition may not bring significant changes to the specific numerical values, rather as a completely new view of revenue recognition.

Background: The prevalence of loyalty programs used to attract and keep customers loyal to the company by making return purchases has increased in the marketing strategy used by more and more companies. It is in the nature of a wide variety of loyalty programs to offer consumers benefits in the future causing a liability for the offering business. According to IFRS 15 loyalty programs should be evaluated and presented in the company's financial statements to their fair value of financial commitment to its customers. Purpose: This study's purpose is to describe how and to what extent Swedish companies, that is required to use IFRS 15 in their accounting, reports on their loyalty programs in the annual report. In addition, the purpose is also to analyze and understand why Swedish companies report as they do and to analyze how the new accounting standard IFRS 15 has affected companies ́ yearly reports. Method: With detailed analysis of 14 company’s annual reports; 2 owned by the Swedishgovernment, 10 public trade companies and 2 former traded companies, and further detailed interviews with 4 out of these companies this study has obtained a wide understanding of how loyalty programs are disclosed in financial reports in a Swedish context. This study uses a qualitative method. Theoretical framework: This study bases its theoretical reference from the stakeholder theory, financial disclosure theory and Swedish regulations, this study explores IFRS 15 and loyalty programmes and the disclosure requirement in this accounting standard. Findings: The international accounting standard IFRS 15 clashes to some extent with Swedish accounting principles, which means that Swedish limited companies, for various reasons, choose not to provide more information about the loyalty program than they do. Among other things, companies have listened to auditors' guidelines on what needs to be reported, with reference to Swedish accounting principles, and also to some extent created their own practice when they choose to report equally to their competitors. From the majority of surveyed companies' financial reports, it is not possible for stakeholders to deduce how valuation took place, nor what risks the loyalty program may entail. The study has shown that the more extensive and complex loyalty program the company uses, the more assessments and assumptions in valuation that can be difficult to get accurate. By presenting a valuation model, companies could reduce the information gap between company management and the company's stakeholders, thus also reducing risks.The debt linked to the loyalty program can amount to large sums in relation to the company's results. At the same time, more and more companies are choosing to use loyalty programs and those companies that are already using loyalty programs expect them to grow. This means that the reporting of loyalty programs and the information companies choose to provide about these is becoming increasingly important. / Bakgrund: Utbredningen av lojalitetsprogram i företags affärsplan blir ett vanligare och av vanligare inslag i marknadsstrategier. Lojalitetsprogram används för att bygga relationer till kunder, skapa lojalitet och merförsäljning. Det ligger i många lojalitetsprogram natur att företaget utlovar framtida förpliktelser till sina kunder. I redovisningen uppstår således en skuld. Med anledning av att IFRS 15 blev efterträdaren till tidigare redovisningsstandard IFRIC 13 ska värdering av denna lojalitetsskuld värderas efter IFRS 15 femstegsmodell och särskilda upplysningar ska lämnas, företagen har en så kallad upplysningsplikt. Syfte: Syftet är dels att beskriva hur och i vilken omfattning svenska aktiebolag, som ska redovisa i enlighet med IFRS 15, redovisar sina lojalitetsprogram i årsredovisningen. Utöver det är syftet även att analysera och förstå varför svenska aktiebolag redovisar som de gör samt analysera om i kraft trädandet av den nya redovisningsstandarden IFRS 15 påverkat företagens redovisning. Metod: Med detaljerad analys av 14 företags årsredovisningar; 2 som ägs av den svenska staten, 10 börsnoterade och 2 tidigare börsnoterade och ytterligare detaljerade intervjuer med fyra av dessa företag har denna studie fått en bred förståelse för hur lojalitetsprogram redovisas i finansiella rapporter ur ett svenskt perspektiv. Därmed utgår studien från en kvalitativ metod. Teoretisk referensram: Denna studie baserar sin teoretiska referens från intressentteorin, teori om finansiell information och svenska redovisningslagar och den här studien undersöker lojalitetsprogram och upplysningsplikten efter IFRS 15 som redovisningsstandard. Slutsats: Den internationella redovisningsstandarden IFRS 15 krockar till viss del med svenska redovisningsprinciper vilket gör att svenska aktiebolag, av olika anledningar, väljer att inte lämna mer information kring lojalitetsprogrammet än vad de gör. Företag har bland annat visat sig lyssna på revisorers riktlinjer kring vad som behöver redovisas, med hänvisning till svenska redovisningsprinciper, och även till viss del skapat en egen praxis då de väljer att redovisa jämlikt sina konkurrenter. Ur majoriteten av undersökta företags finansiella rapporter är det inte möjligt för intressenter att utläsa hur värdering gått till och inte heller vilka risker lojalitetsprogrammet kan innebära. Det har i studien visat sig att ju mer omfattande och komplext lojalitetsprogram företaget använder sig av, desto fler bedömningar och antaganden vid värdering som kan vara svåra att få precisa. Genom att redovisa en värderingsmodell skulle företagen kunna minskainformationsgapet mellan företagsledningen och företagets intressenter, på så sätt även minska riskerna. Skulden kopplat till lojalitetsprogrammet kan utgöra stora summor i förhållande till företagets resultat. Samtidigt är det allt fler företag som väljer att använda sig av lojalitetsprogram och de företag som redan använder sig av lojalitetsprogram, förväntar sig att de ska växa. Detta medför att redovisningen av lojalitetsprogram och de upplysningar företagen väljer att lämna kring dessa blir av allt större betydelse.

For over 75 years the process of (un)forgiveness has been anecdotally understood to play an important role in the Twelve-Step Model of addiction and recovery. However, only very recently have scholars begun to examine the empirical evidence in support thereof. Multiple dimensions and aspects of forgivingness (trait), state forgiveness, and problematic substance use are relevant to one another in the context of addiction and recovery. Models of the association between forgiveness and problematic substance use have been developed, including the conceptual identification of the process of (un)forgiveness as inherent to and/or consistent with evidence-based treatment modalities. Relevant empirical evidence is reviewed and of the 21 empirical studies in the published scientific literature, 90 % show a salutary association. Indeed, forgivingness of self may be the most important dimension of forgiveness for recovery. A future research agenda is proposed and implications for individual, public, and societal health are discussed.

Shared modes of transport, including car sharing, have been pointed out as one way of reducing private car use, contributing to an efficient transportation system that fulfills societal and environmental goals.Previous studies show that a share of car sharing users sells or refrains from acquire a new vehicle, when entering car sharing. Also, on average, car sharing has been shown to reduce Vehicle Kilometers Traveled (VKT) by car among the users.This study is conducted in three parts. First, a literature review of the effects of car sharing on travel behavior and car ownership is presented. Second, an implementation of car sharing in an existing transport model is described and the estimated effects are analyzed in relation to the findings in the literature study. In the final part, the car sharing module is reformulated to model a station-based car sharing system, where the distances to car sharing vehicles are used to distribute the effect of car sharing on car ownership spatially.This work contributes to the field by connecting the results from previous research about car sharing with practical transport modelling. The model of the station-based car sharing system is a useful tool for planners when considering the placement of car sharing stations. Also, this study provides an updated literature review covering findings of the effects of car sharing on travel behaviour and car ownership.Keywords: car sharing, station-based car sharing, travel demand modelling, vehicle ownership modelling, four-step model