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49 Uppsatser om Downstream bypasses - Sida 4 av 4

Skattekonsekvenser av och vid omvända fusioner

En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till dess ägare. Per definition skiljer sig inte en omvänd fusion från en fusion där dotterbolaget absorberas in i sitt moderbolag. Dock är vägledning och litteratur kring området knapphändig vilket har lett till en spekulation om den omvända fusionen skall kunna anses strida mot det förvärvslåneförbud samt det förbud om att förvärva egna aktier som ställs upp i ABL. För att utröna de eventuella problem som kan uppstå vid en sådan fusion, krävs således en undersökning kring de skatte-, och redovisningsmässiga områden som berörs.

Studie av Karlskogas fjärrvärmenät för att sänka returtemperaturen

A district heating plant has the advantage that it can take advantage of the waste heat from industries and use of cheap fuels to produce heat. But for the long term is competitive requires that energy is also saved in district heating plants. One way to save energy in a district heating system is to increasing cooling to the return temperature. This leads to less power needed to drive the distribution pumps,  and that more energy could be extracted from the same amount of fuel by an improved flue gas condensation.In Karlskoga the return temperature into the district heating plant is high. They would therefore reduce the return temperature in order to extract more energy from the flue gases.

Vattensänkningar : en analys av orsaker och effekter

There are records of lowering of the water level in a lot of the Swedish lakes from the middleof the 1700th century. The aim was gaining more areable land to meet the needs of more foodto support the expanding population. In areas with top soil which contents of clay or loam asin the southwest of Scania in southern Sweden this was proven to be a successful wayexpanding the total outcome of the harvest.The studied area in the northeast of Scania, though, consists of morain with a lot of mires -much less nutritious conditions. When the water level is lowered the atmosphere gets accessto the peat. The dissolving of the organic matter that has been suppressed by the lack ofoxygene below water level continues.

Enabling behaviour change : community-based social marketing strategy in Malmö

Our planet is faced with enormous challenges as the extreme weather events related to the human-caused climate change continue to gain strength. The scale of the problem has made changing human behaviour the central focus of sustainable development, and both public and private sector are expected to gain relevant expertise and introduce this work in their agenda. Over its 40-year history, social marketing has become an established field providing tools for social change, but compared to health promotion, sustainability has not been a major focus of social marketing research so far. At the same time, sustainable lifestyles are embedded in complex systems where both individual factors and those of physical and social environment play a defining role in their adoption. Communities are a good example of such environments, and they became the key focus of Community-Based Social Marketing, which combines different insights from psychology to suggest a step-by-step framework for crafting behaviour change campaigns. However, it has not been applied to larger and diverse communities, like cities, and has not focused on sustaining new behaviour over time, which is crucial for creating sustainable lifestyles.

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