Im Jahr 2005 wurde als Reaktion auf die Unterzeichnung des Kyoto-Protokolls und der damit verbundenen Verpflichtung zur Reduktion von Treibhausgasemissionen der europäische Emissionshandel eingeführt. Versuche der Standardsetter für IFRS und US GAAP zu einer einheitlichen Bilanzierungsregel für Emissionsrechte scheiterten. Seitdem stehen den beteiligten Unternehmen speziell bei Ansatz und Bewertung von Emissionsrechten sowie der Verbindlichkeit für verursachte Emissionen Wahlrechte zur Verfügung. Da unterschiedliche Bilanzierungsansätze zu verschiedenen Resultaten beispielsweise in der Gewinn- und Verlustrechnung führen können, schränkt die Regelungslücke die Vergleichbarkeit zwischen Unternehmen mit unterschiedlichen Bilanzierungsansätzen ein. Dabei wird zudem deutlich, wie wichtig die Offenlegung des gewählten Bilanzierungsansatzes ist. Diese Arbeit beschreibt mit Hilfe einer ausführlichen Literaturrecherche den Diskurs in der Forschung und fasst die theoretisch möglichen Ansätze zusammen. Dem schließt sich eine Analyse aller im STOXX Europe 600 gelisteten Unternehmen an. Untersucht wird, inwieweit die Unternehmen am Emissionshandel beteiligt sind, welchen Ansatz zur Bilanzierung von Emissionsrechten sie wählen und in welcher Vollständigkeit sie den gewählten Ansatz im Geschäftsbericht offenlegen. Insgesamt 70 Unternehmen im STOXX Europe 600 geben eine Beteiligung am europäischen Emissionshandel an, 68 davon erhalten Emissionsrechte kostenfrei von einer staatlichen Stelle zugeteilt. Davon wiederum können 31 Unternehmen sicher einem Bilanzierungsansatz zugeordnet werden; bei den übrigen Unternehmen werden nicht alle relevanten Bilanzierungsentscheidungen offengelegt. Die große Mehrheit dieser 31 Unternehmen wendet den Netto-Ansatz an, bei welchem die zugeteilten Emissionsrechte zu Anschaffungskosten (üblicherweise Null) angesetzt werden. Nur zwei Unternehmen bilanzieren Emissionsrechte nach der 2005 zurückgenommenen, aber weiterhin gültigen Interpretation IFRIC 3. Insgesamt gibt es bezüglich der Bilanzierung von Emissionsrechten in europäischen Unternehmen in Theorie und Praxis Unterschiede, welche die Vergleichbarkeit einschränken. Dies wird durch die häufig unvollständige Offenlegung der Bilanzierungsentscheidung verstärkt. Diese Kritikpunkte sollten aus Sicht der Standardsetter IASB und FASB ausreichend Anlass geben, eine einheitliche Regelung zur Bilanzierung von Emissionsrechten zu entwickeln.

<p>The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). In-depth interviews have been carried out with representatives from the basic industry, energy utilities as well as industrial and green organizations. The purpose is to illustrate have how these stakeholders view the current policy framework and what amendments that they view as necessary.</p><p>Suggestions to the Government are given regarding the design of national policies and policy instruments to provide for an improved policy framework. The information and synthesis have furthermore been collected through extensive literature studies as well as participating at conferences and seminars.</p><p>The thesis is written as a monograph in order to address a larger group of readers interested in the transition of energy systems towards sustainability as well as policy makers and Swedish stakeholders. The common understanding that the global energy systems have to undergo a transition to renewables and higher energy efficiency due to the earth’s finite sources of fossil fuels and uranium presents large challenges for policy makers and business sectors as well as the society in general.</p><p>Global greenhouse gas (GHG) emissions have to be drastically reduced and the work to achieve this has started through international negotiations such as the Kyoto Protocol. As the present commitment levels are low, an important issue in a short-term perspective is to develop a more comprehensive and efficient system with a much wider participation and more stringent emission targets.</p><p>In order to achieve current national policy goals and international GHG emission commitments the Swedish Government utilizes a number of policy instruments that are either nationally self-assumed or called for by international agreements or the European Union. The Swedish stakeholders that are included in the EU-ETS face a broad policy framework that has a large impact on their daily operations and future investment strategies. It is imperative for the policymakers, i.e. the Government, to act in accordance with the long-term perspective that the climate change issue and the transition of the energy system require. It is likewise important that any actions are in accordance with the operational and investment climate that the business sector faces. It is argued that these aspects are not fully considered as the success of the next national budget or term of public office seems to overshadow these issues. A long-term perspective is required to provide the business sector with stable and reliable incentives. This is needed to provide the economic conditions under which the businesses can realize investments that will result in emission reductions. Short-term policies reinforce the view of environmental investments as a form of risk investments. This negatively affects the possibility of the policy instruments to effectively achieve established policy goals.</p><p>Paying attention to these requirements is however not a simple task for policy makers as it will require agreements between the political parties. This demonstrates the main political difficulty with climate change – the requirement of a long-term and full commitment by all state authorities. It should be noted that the thesis does not attempt to describe the Swedish policy makers as neglecting the urgency of acting to mitigate climate change. The national agenda is far to advanced from an international perspective for such statements. The thesis however pinpoints some important issues highlighted by stakeholders, within the business sector and other organizations, who are concerned with the present climate and energy policy framework.</p><p>Some of the findings are as follows:</p><p>• Reducing GHG emissions in order to combat climate change must include a long-term perspective</p><p>• The design of policy instruments should consequently be long-term to increase the support for investments in GHG emission reducing technologies</p><p>• The design of policies that promote low GHG production alternatives within the energy utilities should be improved</p><p>• The large potential for reduced GHG emission available through fuel switching and energy efficiency improvements in the Swedish basic industry should be promoted by amended policies</p><p>• Reformulate or abandon the national GHG emissions target goal with the current formulation</p><p>• Strive for an emission rights allocation system that is as transparent, fair and predictable as possible</p><p>• The policy framework should aim for a high level of stability through interaction with the affected stakeholders</p><p>• These factors are inherently important for the overall efficiency of the policy framework</p>

The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). In-depth interviews have been carried out with representatives from the basic industry, energy utilities as well as industrial and green organizations. The purpose is to illustrate have how these stakeholders view the current policy framework and what amendments that they view as necessary. Suggestions to the Government are given regarding the design of national policies and policy instruments to provide for an improved policy framework. The information and synthesis have furthermore been collected through extensive literature studies as well as participating at conferences and seminars. The thesis is written as a monograph in order to address a larger group of readers interested in the transition of energy systems towards sustainability as well as policy makers and Swedish stakeholders. The common understanding that the global energy systems have to undergo a transition to renewables and higher energy efficiency due to the earth’s finite sources of fossil fuels and uranium presents large challenges for policy makers and business sectors as well as the society in general. Global greenhouse gas (GHG) emissions have to be drastically reduced and the work to achieve this has started through international negotiations such as the Kyoto Protocol. As the present commitment levels are low, an important issue in a short-term perspective is to develop a more comprehensive and efficient system with a much wider participation and more stringent emission targets. In order to achieve current national policy goals and international GHG emission commitments the Swedish Government utilizes a number of policy instruments that are either nationally self-assumed or called for by international agreements or the European Union. The Swedish stakeholders that are included in the EU-ETS face a broad policy framework that has a large impact on their daily operations and future investment strategies. It is imperative for the policymakers, i.e. the Government, to act in accordance with the long-term perspective that the climate change issue and the transition of the energy system require. It is likewise important that any actions are in accordance with the operational and investment climate that the business sector faces. It is argued that these aspects are not fully considered as the success of the next national budget or term of public office seems to overshadow these issues. A long-term perspective is required to provide the business sector with stable and reliable incentives. This is needed to provide the economic conditions under which the businesses can realize investments that will result in emission reductions. Short-term policies reinforce the view of environmental investments as a form of risk investments. This negatively affects the possibility of the policy instruments to effectively achieve established policy goals. Paying attention to these requirements is however not a simple task for policy makers as it will require agreements between the political parties. This demonstrates the main political difficulty with climate change – the requirement of a long-term and full commitment by all state authorities. It should be noted that the thesis does not attempt to describe the Swedish policy makers as neglecting the urgency of acting to mitigate climate change. The national agenda is far to advanced from an international perspective for such statements. The thesis however pinpoints some important issues highlighted by stakeholders, within the business sector and other organizations, who are concerned with the present climate and energy policy framework. Some of the findings are as follows: • Reducing GHG emissions in order to combat climate change must include a long-term perspective • The design of policy instruments should consequently be long-term to increase the support for investments in GHG emission reducing technologies • The design of policies that promote low GHG production alternatives within the energy utilities should be improved • The large potential for reduced GHG emission available through fuel switching and energy efficiency improvements in the Swedish basic industry should be promoted by amended policies • Reformulate or abandon the national GHG emissions target goal with the current formulation • Strive for an emission rights allocation system that is as transparent, fair and predictable as possible • The policy framework should aim for a high level of stability through interaction with the affected stakeholders • These factors are inherently important for the overall efficiency of the policy framework

La thèse se concentre sur le secteur non-électrique agrégé couvert par le SCEQE. La contribution du secteur non-électrique aux variations des émissions de CO2 pendant les deux premières phases du marché (2005-2012), tant du point de vue de la demande finale que de celui de l’offre, est comparée à celle du secteur électrique. Les implications du mode d’allocation gratuite de quotas au secteur non-électrique durant la troisième phase du marché (2013-2020) sont examinées, ce qui constitue l’une des premières évaluations approfondies des benchmarks institués en Phase 3. Il est montré que, tant du point de vue de la demande finale que de celui de l’offre, le secteur non-électrique, du fait de ses interdépendances et de son niveau d’activité, a davantage contribué aux variations des émissions de CO2 que ne l’a fait le secteur électrique, au cours la période 2005-2012. Il est également montré que, en dépit de ses effets redistributifs, le mode d’allocation gratuite par benchmarks tel qu’il a été défini, demeure imparfait et n’est ainsi pas à la hauteur du rôle central du secteur non-électrique dans le fonctionnement du marché. / The thesis focuses on the aggregated non-power sector covered under the EU ETS. First, the non-power sector contribution to CO2 emissions changes in the first two phases of the Scheme (2005-2012), both from a final demand perspective and a supply perspective, is compared to that of the power sector at first. Then, the implications of the non-power sector specific free allocation methodology in the third phase of the Scheme (2013-2020) are scrutinized, which constitutes one of the first thorough assessment of Phase 3 benchmarking. It is showed that both from a final demand perspective and a supply perspective, the non-power sector, through its interrelated character and its activity levels, has contributed to changes in EU ETS CO2 emissions more than the power sector did, over the 2005-2012 period. It is also showed that, despite its free allocation redistribution effects, benchmark-based Phase 3 free allocation remains flawed and may benefit from further improvements to be up to the central role of the non-power sector in the EU ETS dynamics.

One of the greatest challenges in finfish aquaculture is combating losses caused by infectious bacterial diseases, and a better understanding of the interactions between the host immune system and pathogens is essential for developing new methods to manage infections and outbreaks. Extracellular traps (ETs) are decondensed nuclear chromatin released by neutrophils into the extracellular matrix that can ensnare and kill microbes. Since the discovery of ETs in humans, these innate immune effectors have been characterised across the animal kingdom, including in some fish species, though their existence the salmonids has yet to be confirmed. Therefore, the aim of this thesis was to confirm and characterise the release of ETs in the rainbow trout (Oncorhynchus mykiss) and investigate the interaction of these structures with fish pathogenic bacteria. To do this, a triple-layer Percoll gradient technique was employed to give highly enriched cell suspensions of polymorphonuclear cells (PMNs) derived from head-kidney tissue preparations. Treatment of PMN-enriched cell suspensions with the nucleic-acid-specific stain, SYTOX Green, revealed the presence of ET-like structures that had been released without stimulation. These ET-like structures were confirmed by immunostaining techniques to contain the diagnostic proteinaceous markers of ETs: neutrophil elastase, myeloperoxidase and the H2A histone. Previously characterised inhibitors and inducers of ET release from phagocytic immune cells in other animals confirmed that calcium ionophore (CaI), flagellin, and cytochalasin D shared similar activities for ET-release by rainbow trout PMNs. However, interestingly, as the common ET-inducer phorbol-myristate acetate (PMA) and ET-inhibitor diphenyleneiodonium (DPI) did not exert their expected potency in ET release assays with the PMNs, perhaps indicating that these fish cells are less dependent on NADPH oxidase signalling for ET release compared to mammals and most invertebrate species. The PMN-derived ETs were demonstrated to bind to and trap the extracellular nuclease-deficient bacterial fish pathogen, Vibrio anguillarum (Vib 87) when co-cultured. Finally, extracellular nuclease activity produced by a V. anguillarum isolate (Vib 6) during culture was able to degrade ETs released by rainbow trout PMNs in a dose-dependent manner. Moreover, viable colony counts, fluorescent and phase contrast microscopy demonstrated that V. anguillarum Vib 6 eluded trapping by ETs, while an extracellular nuclease-deficient isolate did not. These observations are consistent with the suggestion that nucleases are a microbial virulence factor during host infection. Confirming the existence and antimicrobial potential of extracellular traps released by rainbow trout PMNs may provide a platform towards the development of novel therapeutics to reduce mortalities in finfish aquaculture caused by infectious microbial pathogens.

This thesis deals with the EU energy policy and its impact on the energy sector of the Czech Republic. The main objective is to analyze the implemantation and impact of the EU climate-energy package on the czech energy sector. The first part is devoted to describing the current state of the energy sector in the country.The second part is the theory of externalities due to the fact that carbon dioxid emissions are externalities, which the EU is trying tu reduce through its climate-energy measures. The third part delas with EU energy policy and the fourth one with its applications and implications in the Czech Republic.

<p>The objective of the dissertation was to study the cabin environment, and identify personal and environmental risk factors, associated with symptoms, and perception of cabin air quality. Another objective was to study if ban of smoking, and increased relative air humidity on intercontinental flights, could have a beneficial health effect. The studies were performed among Scandinavian cabin crew in one Airline Company. Office workers from the same company served as controls. Exposure differed between cruise and non-cruise conditions. Air humidity was very low during intercontinental flights (3-8%). Concentration of moulds, bacteria, formaldehyde, and ozone was low. Tobacco smoking increased respirable particles in the cabin air, from 3 to 49 mg/m3, and increased cotinine in urine. The ETS-exposure was highest in the aft part of the cabin. Symptoms and environmental complaints were more common among flight crew than office workers. We could identify personal factors of importance, and certain conditions that could be improved, to achieve a better cabin environment. There was an association between symptoms and environmental perceptions and work stress, lack of influence on working condition, and a history of atopy. After ban on smoking in aircraft, there was a decrease of ocular and general symptoms, and increased tear-film stability in aircrew. Air humidification reduced headache and ocular, nasal, and dermal dryness symptoms, increased tear-film stability, and increased nasal patency. Our result indicates that ETS and low air humidity are important environmental factors in aircraft, and that atopy, and work stress could be significant risk factors for symptoms and environmental perceptions.</p>

The objective of the dissertation was to study the cabin environment, and identify personal and environmental risk factors, associated with symptoms, and perception of cabin air quality. Another objective was to study if ban of smoking, and increased relative air humidity on intercontinental flights, could have a beneficial health effect. The studies were performed among Scandinavian cabin crew in one Airline Company. Office workers from the same company served as controls. Exposure differed between cruise and non-cruise conditions. Air humidity was very low during intercontinental flights (3-8%). Concentration of moulds, bacteria, formaldehyde, and ozone was low. Tobacco smoking increased respirable particles in the cabin air, from 3 to 49 mg/m3, and increased cotinine in urine. The ETS-exposure was highest in the aft part of the cabin. Symptoms and environmental complaints were more common among flight crew than office workers. We could identify personal factors of importance, and certain conditions that could be improved, to achieve a better cabin environment. There was an association between symptoms and environmental perceptions and work stress, lack of influence on working condition, and a history of atopy. After ban on smoking in aircraft, there was a decrease of ocular and general symptoms, and increased tear-film stability in aircrew. Air humidification reduced headache and ocular, nasal, and dermal dryness symptoms, increased tear-film stability, and increased nasal patency. Our result indicates that ETS and low air humidity are important environmental factors in aircraft, and that atopy, and work stress could be significant risk factors for symptoms and environmental perceptions.

Le travail en bande de base permet de s'affranchir du bruit de multiplication de fréquence d'un signal. Cependant, la conception d'un oscillateur fonctionnant à haute fréquence nécessite d'avoir un composant sélectif en fréquence, fonctionnant à haute fréquence et avec un facteur de qualité élevée. L'approche proposée dans cette thèse consiste à évaluer un composant à onde élastique de volume à harmoniques élevées, le HBAR, pour la réalisation d'un oscillateur compact et stable, travaillant en bande de base à 2,45 GHz, à des fins d'utilisation de source de fréquence pour un système RADAR. Les oscillateurs réalisés présentent un bruit de phase de -100 dBc/Hz pour un écart à la porteuse de 1 kHz, avec une perspective d'amélioration d'une dizaine de dBc/Hz de cette valeur d'après la simulation. L'étude porte également sur l'analyse de l'influence du bruit de phase de l'oscillateur local sur la résolution d'une mesure RADAR dont l'effet est démontré expérimentalement en utilisant une ligne à retard à onde élastique de surface (SAW) comme cible RADAR coopérative. Le travail effectué sur cette cible coopérative a permis d'aboutir à un prototype l'électronique embarqué pour l'interrogation de lignes à retard à ondes élastiques utilisées en tant que capteurs passifs interrogeables à distance. L'architecture de l'interrogateur combine une méthode RADAR impulsionnelle à un système d'échantillonnage en temps équivalent permettant de réduire l'importance de la puissance de calcul dans le traitement de la réponse. Les inconvénients de l'échantillonnage en temps équivalent sont minimisés par une interrogation judicieuse pour acquérir seulement les points nécessaires à la mesure. Les mesures effectuées sur un capteur de température commercial présentent une résolution de 0,2°C avec une bande passante de 35 kHz. Pour les applications nécessitant une bande passante plus élevée (allant jusqu'à 200 kHz), un second prototype n'ayant pas de restriction sur les ressources de calcul mises en œuvre est également présenté dans cette thèse, combinant la même méthode impulsionnelle avec un échantillonnage en temps réel.

Subtribe Alopecurinae (Poeae, Poaceae) sensu lato‘s seven genera share interesting morphological similarities (dense spicate panicles and one-flowered spikelets) that were widely thought to have a common origin. However, recent molecular evidence for three of the genera has suggested that the subtribe may be polyphyletic. To test this, five DNA regions were sequenced and analyzed using phylogenetic methods. Results confirm that Alopecurinae s.l. as presently treated is polyphyletic and should be dissolved. Additionally, the genus Cornucopiae may be just another Alopecurus. Limnas and Pseudophleum are not closely allied to Alopecurus or each other, and are even further from Phleum. Phleum is a distinct lineage that is not closely allied to any other included Alopecurinae genus. Evidence for revising infrageneric classifications of Alopecurus and Phleum is presented, as is evidence for separating A. magellanicus into two or more subspecies.