<p> A large gravel pit at East Paris exposed 14m of Pleistocene braided outwash. Large scale longitudinal bars (30 - 400m long) were developed utilising irregular topographic highs (4 - 6m) of the basal gravels as Bar Cores. These bars prograded downstream by means of larce-scale cross-strata, periodically interupted by reactivation surfaces. Contemparaneous upstream addition of material took place by the migr ation of mixed sand and gravel bed-forms on the stoss-side of the bars. The gravel supply to the avalanche face of the major bars took the form of imbricated gravels which passed from the stoss-side, through the Bar Top, onto the Bar Front. Adjacent, sandy side-channels (4 -6m deep) exhibit a fining upward fill of trough cross beds, planar lamination and ripples; and interdigitated with the gravel bars alongside. </p> <p> Aggradation of the flood plain led to the extension of the Bar Top facies over the length of the bars, and then to the development of a Shallow-braided stream facies over the whole system. The latter is recognised by its smaller (less than 1m) bar forms composed of crossbedded gravel supplied by an imbricate gravel, and numerous small, sandy channel forms. </p> <p> At West Paris another large gravel pit exposed 6m of sandier, but stratigraphically equivalent deposits. Large scale side-bar accumulations (200-300m across) of gravel developed from river bank lateral accretion deposits. The downstream progradation was by lobes of cross-stratified and imbricated gravels, alternating with sand drapes of low flow stages. Sandy Side-channels (4m deep) developed between the gravel lobes and the accreting river bank. </p> <p> The concept of braid bar growth from a pre-existing form (bar core or river bank) is in contrast to the classic theory of development from a gravel lag. The differences may be due to depth relationships of the systems, which in this case may be the effect of position on the sandur surface. </p> / Thesis / Master of Science (MSc)

The Red River is strongly affected by climate and human activities, especially in the downstream area concentrating industrial zones, large urbans and powerful agricultural activities. The surface water is progressively susceptible to anthropogenic pollution. The physicochemical variables of surface water were determined at 5 sampling sites (Quyet Chien, Truc Phuong, Ba Lat, Nam Dinh and Gian Khau). At each site, water samples were taken monthly during the period from January to December 2015 to assess the effect of human activities on the surface water quality. The actual survey results showed that almost analyzed variables of the Red River water quality at the downstream were under the permitting limit values of the National technical regulation on surface water quality (QCVN 08:2015, column B1). The quality of water downstream of the Red River reaches the permissible value in surface water for the irrigation purposes, waterway and other purposes with low quality water requirements. The results provide dataset for subsequent studies on the annual variation of physical and chemical variables of Red River downstream water, as well as the scientific basis for the effective protection and management of water resources in Vietnam. / Sông Hồng bị ảnh hưởng mạnh mẽ bởi khí hậu và các hoạt động của con người, đặc biệt là ở khu vực hạ lưu, nơi tập trung nhiều khu công nghiệp, nhiều đô thị lớn và các hoạt động nông nghiệp. Nước mặt đang dần bị ô nhiễm do con người. Các thông số hóa lý của nước mặt được xác định tại 5 trạm (Quyết Chiến, Trúc Phương, Ba Lạt, Nam Định và Gián Khẩu). Tại mỗi trạm, mẫu nước được lấy hàng tháng trong khoảng thời gian từ tháng 1 đến tháng 12 năm 2015 để đánh giá tác động của các hoạt động của con người đến chất lượng nước mặt. Kết quả khảo sát cho thấy, hầu hết các chỉ tiêu chất lượng nước ở hạ lưu của sông Hồng đều nằm trong giá trị giới hạn cho phép theo quy chuẩn kỹ thuật quốc gia về chất lượng nước mặt (QCVN 08: 2015, cột B1). Chất lượng nước ở hạ lưu của sông Hồng nằm trong giới hạn cho phép đối với mục đích tưới tiêu thủy lợi hoặc các mục đích sử dụng khác có yêu cầu nước chất lượng thấp. Kết quả thu được sẽ là cơ sở dữ liệu cho các nghiên cứu tiếp theo về sự thay đổi hàng năm của chất lượng nước hạ lưu sông Hồng, và cũng sẽ là cơ sở khoa học cho việc bảo vệ và quản lý tài nguyên nước một cách có hiệu quả tại Việt Nam.

La presente investigación busca identificar el impacto financiero en empresas del sector downstream de Hidrocarburos domiciliadas en Lima en el año 2020 en relación a las variaciones de tasa de cambio de la moneda extranjera. En el año 2020 hubo dos sucesos que afectaron la economía de las empresas del sector downstream de hidrocarburos, el primero es la caída de precios del petróleo, debido a la paralización de China y a un desacuerdo entre Arabia Saudita y Rusia respecto a los niveles de producción de petróleos, lo cual conlleva a una guerra de precios; el segundo sería la desaceleración de la economía global, causada por la Pandemia COVID-19. De esta manera, tenemos como objetivo de nuestra investigación identificar como es el tratamiento contable cuando se generan diferencias de cambio. Estas variaciones de tipo de cambio pueden generar un impacto importante en la rentabilidad o liquidez en las empresas del sector downstream de hidrocarburo. Por ello, este trabajo de investigación se encuentra organizado en 5 secciones. En el Capítulo I, Marco Teórico, se encontrarán las definiciones importantes y relevantes para que con ello el lector tenga un mejor entendimiento sobre el tema del impacto financiero que se genera con las variaciones del tipo de cambio. En el Capítulo II, Plan de investigación, se plantearon el problema principal, los objetivos e hipótesis generales y específicos. En el Capítulo III, Metodología de Investigación se identificó el tipo de investigación para el trabajo y se determinó el tamaño de la muestra para llevar a cabo el análisis de carácter cualitativo y cuantitativo. En el Capítulo IV, Desarrollo de la investigación, se podrá ver la ejecución de las entrevistas en profundidad y encuestas realizadas a los profesionales y funcionarios del sector a investigar. Para finalizar, en el Capítulo V, Análisis de resultados, se analizaron los resultados obtenidos de las encuestas y entrevistas, con ello se presentaron conclusiones y propusieron recomendaciones en base al trabajo de investigación y respuestas de los expertos en el sector. / This research seeks to identify the financial impact on companies in the downstream Hydrocarbons sector domiciled in Lima in 2020 in relation to changes in the foreign currency exchange rate. In 2020 there were two events that affected the economy of companies in the downstream hydrocarbon sector, the first being the fall in oil prices, due to the paralysis of China and a disagreement between Saudi Arabia and Russia regarding production levels oil, which leads to a price war; the second would be the slowdown in the global economy, caused by the COVID-19 Pandemic. In this way, our research objective is to identify how the accounting treatment is when exchange differences are generated. These exchange rate variations can have a significant impact on profitability or liquidity in companies in the downstream hydrocarbon sector. Therefore, this research work is organized in 5 sections. In Chapter I, Theoretical Framework, the important and relevant definitions will be found so that with this the reader has a better understanding of the issue of the financial impact that is generated with exchange rate variations. In Chapter II, Research Plan, the main problem, objectives and general and specific hypotheses were raised. In Chapter III, Research Methodology, the type of research for the work was identified and the sample size was determined to carry out a qualitative and quantitative analysis. In Chapter IV, Development of the investigation, it will be possible to see the execution of the in-depth interviews and surveys carried out with the professionals and officials of the sector to be investigated. Finally, in Chapter V, Analysis of results, the results obtained from the surveys and interviews were analyzed, thereby finding conclusions and proposing recommendations based on research work and responses from experts in the sector. / Tesis

本文以一個簡單賽局理論模型為分析依據,探討企業間的自製或是外包策略對整體社會福利的影響。 傳統經濟理論分析告訴我們自製策略可以解決雙重邊際化的問題。但在本文我們舉出一個反例，亦即當存在研發的可能及上下遊市場的研發外溢效果時，垂直整合可能會造成廠商過度研發的情形，最終產生整體社會福利不效益情形。 / In this paper, we set up a game-theoretic model, in which the whole industry is composed of a downstream monopolist and two upstream firms. This paper discusses the major debate in a firm’s market strategy: to make or to buy the components it needs. Traditionally, economic theories told us that vertical integration strategy (make strategy) can solve the problem of double marginalization and hence increase profits as well as social welfare. Nevertheless, this result does not necessarily hold when R&D possibility is introduced. We show that when there is downstream to upstream R&D spillover, vertical integration may result in an over-investment in R&D from the social standpoint. This result may shed some light on the rationale behind recent antitrust rulings.

Wood can be added to streams to create microhabitats that provide macroinvertebrates with an opportunity for re-colonization by making the stream more heterogeneous. I examined colonization on wood substrate by macroinvertebrates in semi-natural streams in northern Finland during a three month period. Each of the streams was divided in three sections A, B and C, half of which were provided with wood. The focus has been on whether the density of macroinvertebrates changes with time, along an upstream-downstream direction in the streams, or in streams with two wood sections if macroinvertebrates will colonize the first section with wood that they come in contact with (upstream section) or if they continue downstream to the second section with wood. Wood from Salix sp. was placed in nine of the 18 enclosures during mid-June. Samples of wood were removed from the streams on three different occasions from August to October 2014. A total of 32 taxa were identified from the wood and assigned to functional feeding groups: shredders, scrapers, active filter feeders, passive filter feeders, collectors, miners, piercers and predators. The results showed that collectors, miners and piercers increased in density during the month of October and the abundance of scrapers was higher in the upstream location than in the downstream location. Total number of macroinvertebrates, collectors, passive filter feeders and predators had a higher colonization on the first substrate they came into contact with. / Ved i homogena vattendrag skapar mikrohabitat och ger evertebrater en möjlighet att återkolonisera vattendraget genom att göra vattendraget mer heterogent. Jag har undersökt makroevertebraters kolonisation på ved i semi-naturliga bäckar under en tre månaders-period i norra Finland. Bäckarna var uppdelade i tre sektioner upp-, mellan- och nedströms respektive A, B och C. Av 18 sektioner var nio ved försedda. Jag har fokuserat på om tätheten av evertebrater och diversiteten förändras med tiden, längs bäckarna dvs. uppströms – nedströms, och om makroevertebrater kommer kolonisera den första vedförsedda sektionen de kommer i kontakt med eller fortsätta till den efterföljande vedförsedda sektionen. Ved från Salix sp. placerades i nio inhägnader i mitten på juni. Prov på ved togs vid tre olika tidpunkter under studieperioden från Augusti till Oktober 2014. En totala av 32 taxa identifierades från veden och grupperades i funktionella födogrupper: Sönderdelare, skrapare, aktiva filtrerare, passiva filtrerare, samlare, växtgrävare, växtsugare och predatorer. Resultatet visade att samlare, växtgrävare och växtsugare ökade i täthet under oktober månad samt att skapare föredrog ett uppströmsläge framför de andra två möjligheterna. Totala antalet evertebrater, samlare, passiva filtrerare och predatorer koloniserade det första substratet de kom i kontakt med i större utsträckning än de andra födogrupperna.

INTRODUÇÃO: O câncer de mama é uma das mais importantes causas de mortalidade feminina no mundo. Acredita-se que as lesões proliferativas do parênquima mamário sejam marcadoras de risco para câncer ou precursoras do carcinoma mamário. Apesar da intensa pesquisa na área do câncer de mama, os eventos moleculares precoces associados à evolução e progressão do câncer mamário ainda são pouco conhecidos. OBJETIVOS: Com a expectativa de melhor compreender os eventos iniciais da carcinogênese mamária examinamos um conjunto de oitenta e quarto lesões proliferativas mamárias quanto à expressão dos genes N-myc down regulated gene (NDRG1), Prostate Apoptosis Response-4 (PAR-4), Osteonectina e Pontina. A expressão destes genes foi documentada, por trabalhos prévios em nosso laboratório ou por estudos de outros autores, como tendo impacto na evolução do câncer de mama. MÉTODOS: Construímos um TMA com lesões proliferativas da mama e testamos este TMA por método imunohistoquímico para Ndrg1, Par-4, Osteonectina e Pontina, bem como para o receptor de estrógeno e citoqueratinas de alto e baixo peso molecular, com o objetivo de caracterizar as lesões presentes no TMA. A avaliação imunohistoquímica foi feita de forma quantitativa, com o aplicativo e sistema de análise quantitativa para TMA ACIS III, da Dako. RESULTADOS: Após excluirmos amostras não informativas, contamos com 68 amostras de lesões proliferativas mamárias para análise. Nestas, observamos uma notável positividade de NDRG1, em lesões com morfologia apócrina. Observamos ainda alta expressão de NDRG1 em lesões proliferativas mamárias, quando comparadas aos outros tipos de lesões presentes no TMA. Pontina exibiu os mais altos valores de expressão nos casos de lesões proliferativas mamárias, com valor de p estatisticamente significativo. A expressão de PAR-4 foi predominantemente nuclear nas lesões mamárias analisadas no TMA. Osteonectina teve expressão diferenciada no epitélio de lesões hiperplásicas da mama, papilomas e papilomas de pequenos ductos, quando comparada às outras lesões presentes no TMA. CONCLUSÕES: Nossos resultados sugerem uma possível associação entre a expressão de NDRG1 e diferenciação apócrina no parênquima mamário. Esta observação está de acordo com os dados publicados a respeito da superexpressão de NDRG1 e a assinatura apócrina molecular de alguns carcinomas de mama. Também demonstramos superexpressão de NDRG1 em condições hiperproliferativas do parênquima mamário, não associadas à diferenciação apócrina. Até o momento não há informações na literatura que possam explicar a translocação nuclear de Par-4 em lesões benignas da mama observada em nosso estudo. Nossos achados fornecem pela primeira vez evidências de que PAR-4 é ativado em lesões proliferativas da mama, indicando a necessidade de estudos futuros dirigidos à investigação das funções de PAR-4 em tecido mamário não neoplásico. O presente trabalho também indicou uma possível ação coordenada entre a expressão de Osteonectina e NDRG1, pelo menos em lesões apócrinas mamárias. A expressão estromal de Osteonectina pareceu ser menos frequente em lesões mamárias com arquitetura papilífera, quando comparadas a lesões mamárias com tendência a recapitular a arquitetura lobular / INTRODUCTION: Breast cancer is a leading cause of death among women all over the Word. Proliferative lesions of the breast are believed to be precursors of or markers of increased risk for breast carcinoma. Although the active research in the field of breast cancer, the early molecular events associated with cancer evolution and progression are still poorly understood. OBJECTIVES: In order to better understand the early events in the breast carcinogenesis, we examined a set of eighty-four proliferative lesions of the breast for the expression of N-myc down regulated gene (NDRG1), Prostate Apoptosis Response-4 (PAR-4), Osteonectin and Pontin, which expression was previously shown by our laboratory to have impact in breast cancer prognosis. METHODS: A tissue microarray were constructed and immunohistochemically tested for Ndrg1, Par-4, Osteonectin and Pontin together with estrogen receptor, low and high weight cytokeratins, aiming to properly characterize the lesions sorted in the tissue microarray. Immunohistochemistry assessment was made quantitative, with the ACIS III Dako quantitative analysis system and TMA application software. RESULTS: After excluding non informative cores, cores with fibroadipose tissue or mammary parenchyma with normal appearing breast epithelium, we ended up with a TMA with 68 breast lesions. Of those, we observed a noticeable positivity of Ndrg1 for lesions with apocrine morphology. Additionally, all cases of florid epithelial hyperplasia showed variable high immunoexpression levels of protein, when compared to the other sorted out lesions in the TMA. Pontin expression level was highest among the breast hyperplasia cases, with statistically significant p value. PAR-4 protein expression was found to be predominantly localized in the nucleous in the non-malignant breast lesions analyzed. Osteonectin exhibited differentiated expression values in the epithelium of hyperplastic breast lesions, papillomas and multiple papillomas when compared to the other types of breast lesions assorted in the TMA. CONCLUSIONS: Our results suggest a possible association of NDRG1 with apocrine differentiation in the breast parenchyma. This observation are consonant with the publish data about the NDRG1 overexpression and the apocrine signature of some mammary cancers. Additionally, we demonstrated that NDRG1 is also overexpressed in some hyperproliferative breast conditions unassociated with apocrine morphology. At present, there is no data available in the in the literature to explain the nuclear translocation of Par-4 in benign breast lesions as observed in our study. However, our findings provide for the first time evidence that PAR-4 is activated in proliferative lesions of the breast indicating that further clinical and experimental studies aiming to investigate PAR-4 function in non neoplastic breast tissue are warranted. Our study also indicated a possible coordinated expression between Osteonectin and NDRG1, at least in apocrine lesions of the breast. Stromal Osteonectin expression seemed to be less intense in breast lesions with papillary architecture, when compared to breast lesions with tendency to recapitulate breast lobular architecture

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. Det faller sig således naturligt att utreda huruvida beskattning kan komma i fråga hos ett övertagande bolag, eller dess ägare, vid utgivande av ett fusionsvederlag bestående av de vid fusionen övertagna egna aktierna. Beskattningsunderlaget baseras på god redovisningssed och därmed redovisningen. Därför anser vi, för att åstadkomma en redovisningsmässig trygghet vid den omvända fusionen, att det bör påvisas vilken redovisningsmetod vid den omvända fusionen som skall användas. Vår utredning visar att den omvända fusionen är tillåten, samt att dotterbolaget aldrig innehar de aktier som utges som fusionsvederlag. Dock uppkommer vissa problem då rättsläget inte är helt klarlagt. Något som innebär att tolkningar av lagrum rörande fusioner uppräknade i ABL genomgående måste göras för att få fram ett resultat. En viktig tolkning är att uttrycket samtliga tillgångar inte innefattar aktier i det övertagande bolaget. Trots att många normgivare är aktiva inom redovisningen, har ingen av dessa gett någon rekommendation för redovisning av omvända fusioner. På grund av detta tolkar vi de källor vi har för att få fram det mest troliga tillvägagångssättet. Vi förespråkar att den så kallade koncernvärdemetoden tillämpas. Moderbolagets inkråm tas upp i dotterbolagets balans-, och resultaträkning. Detta ger en så rättvis redovisning som för tillfället är möjligt. Denna metod stöds också av IFRS 3. Eftersom rättsläget är osäkert och många luckor finns anser vi att det måste till ett införlivande i lagen av omvända fusioner. Vi trycker därmed på att den omvända fusionen skall regleras genom direktiv, rekommendation och råd. / A downstream merger is defined as a transaction where a parent company is merged into its subsidiary. The interior assets held by the parent company are transferred to the subsidiary in the merger, and the shares the parent company holds in the subsidiary is transferred to its owners as merger compensation. A downstream merger does not differ per definition from a merger where a subsidiary is merged into its parent company. Guidance and doctrine concerning this is scanty, therefore a speculation has arisen, whether the downstream merger complies with the prohibition to borrow money of a company to acquire it and the prohibition for a company to acquire its own shares, set up in the Swedish company act (ABL). To scrutinize the problems that can arise in such a merger, we need to study the tax- and accounting-topics that are concerned. It is therefore inherent to study if any taxation can arise for a t ransferringcompany, or its owners, when it gives a merger compensation consisting of the shares from the parent company. The taxation is based on the financial statements and a true and fair view. Thereby we need to show which accounting method to use. Our investigation shows that the downstream merger is in accordance with Swedish law, and that the parent company’s shares are not taken over by the subsidiary, though some problems arise since the rules of law are not clear. This means that interpretations of the company act generally has to be made to get a result. An important interpretation is that the expression “all their assets”, does not include shares in the overtaking company. Despite the fact that there are many active standard-setting powers, none of these has set any standard concerning downstream mergers. Also in this situation we have to interpret our sources to get the best procedure. We advocate a method where the values shown in the accounts of the group are used. With this the parent company’s interior assets is accounted for in the subsidiary’s balance sheet and income statement. This gives a balance sheet that is as neutral as possible. This method of accounting is also supported by IFRS3.

L'augmentation de l'intérêt concernant la part des réservoirs hydroélectrique dans l'augmentation de la concentration atmosphérique des Gaz à Effet de Serre (GES) a amené à mesurer les émissions nettes d'un réservoir hydroélectrique, Nam Theun 2 (NT2) dans la région subtropicale de la République Démocratique Populaire du Laos, Asie. Ce travail est la première évaluation de l'empreinte carbone des GES (c'est à dire : les émissions après ennoiement moins les émissions avant ennoiement) en relation avec la création d'un réservoir hydroélectrique. C'est le résultat d'une étude à grande échelle qui s'est déroulée pendant cinq ans (2008-2012). Nous avons tout d'abord quantifié les sources et les puits majeurs des GES des composants terrestres et aquatiques du paysage avant ennoiement (Mai 2008). Ensuite, à partir d'Avril 2009, cette étude similaire a été réalisée au niveau du réservoir, sa zone de marnage et son aval. C'est en Octobre 2009 que le réservoir hydroélectrique NT2 a, pour la première fois, atteint son niveau maximal et c'est huit mois plus tard, en Mars 2010, que les turbines ont fonctionnées pour la première fois. En se basant sur un suivi bimensuel et sur cinq missions de terrain couvrant toutes les saisons, les émissions des principaux GES (c'est à dire l'oxyde nitreux (N2O), le méthane (CH4) et le dioxyde de carbone (CO2)) ont été mesurées d'Avril 2009 à Décembre 2011. Les émissions ont été déterminées à la surface du réservoir (flux diffusifs et ébullitifs) ainsi que dans les sols de la zone de marnage, qui peut atteindre 370 km2 pour une surface totale de réservoir de 450 km2.

<p>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. Det faller sig således naturligt att utreda huruvida beskattning kan komma i fråga hos ett övertagande bolag, eller dess ägare, vid utgivande av ett fusionsvederlag bestående av de vid fusionen övertagna egna aktierna. Beskattningsunderlaget baseras på god redovisningssed och därmed redovisningen. Därför anser vi, för att åstadkomma en redovisningsmässig trygghet vid den omvända fusionen, att det bör påvisas vilken redovisningsmetod vid den omvända fusionen som skall användas.</p><p>Vår utredning visar att den omvända fusionen är tillåten, samt att dotterbolaget aldrig innehar de aktier som utges som fusionsvederlag. Dock uppkommer vissa problem då rättsläget inte är helt klarlagt. Något som innebär att tolkningar av lagrum rörande fusioner uppräknade i ABL genomgående måste göras för att få fram ett resultat. En viktig tolkning är att uttrycket samtliga tillgångar inte innefattar aktier i det övertagande bolaget.</p><p>Trots att många normgivare är aktiva inom redovisningen, har ingen av dessa gett någon rekommendation för redovisning av omvända fusioner. På grund av detta tolkar vi de källor vi har för att få fram det mest troliga tillvägagångssättet. Vi förespråkar att den så kallade koncernvärdemetoden tillämpas. Moderbolagets inkråm tas upp i dotterbolagets balans-, och resultaträkning. Detta ger en så rättvis redovisning som för tillfället är möjligt. Denna metod stöds också av IFRS 3. Eftersom rättsläget är osäkert och många luckor finns anser vi att det måste till ett införlivande i lagen av omvända fusioner. Vi trycker därmed på att den omvända fusionen skall regleras genom direktiv, rekommendation och råd.</p> / <p>A downstream merger is defined as a transaction where a parent company is merged into its subsidiary. The interior assets held by the parent company are transferred to the subsidiary in the merger, and the shares the parent company holds in the subsidiary is transferred to its owners as merger compensation. A downstream merger does not differ per definition from a merger where a subsidiary is merged into its parent company. Guidance and doctrine concerning this is scanty, therefore a speculation has arisen, whether the downstream merger complies with the prohibition to borrow money of a company to acquire it and the prohibition for a company to acquire its own shares, set up in the Swedish company act (ABL). To scrutinize the problems that can arise in such a merger, we need to study the tax- and accounting-topics that are concerned.</p><p>It is therefore inherent to study if any taxation can arise for a t ransferringcompany, or its owners, when it gives a merger compensation consisting of the shares from the parent company. The taxation is based on the financial statements and a true and fair view. Thereby we need to show which accounting method to use. Our investigation shows that the downstream merger is in accordance with Swedish law, and that the parent company’s shares are not taken over by the subsidiary, though some problems arise since the rules of law are not clear. This means that interpretations of the company act generally has to be made to get a result. An important interpretation is that the expression “all their assets”, does not include shares in the overtaking company.</p><p>Despite the fact that there are many active standard-setting powers, none of these has set any standard concerning downstream mergers. Also in this situation we have to interpret our sources to get the best procedure. We advocate a method where the values shown in the accounts of the group are used. With this the parent company’s interior assets is accounted for in the subsidiary’s balance sheet and income statement. This gives a balance sheet that is as neutral as possible. This method of accounting is also supported by IFRS3.</p>

Large-scale atmospheric disturbances play important roles in determining the general circulation of the atmosphere during the North Pacific boreal winter. A number of scientific questions have been raised due to these disturbances’ spatial and temporal complexity as well as the hydrological implication associated with them. In this dissertation, the principal goal is to further improve our understanding of the atmospheric high frequency (HF) and intermediate frequency (IF) disturbances active over the North Pacific. The study focuses on their energetics, intraseasonal and interannual variability, and the resulting hydrological impact over the eastern North Pacific and Western U.S. including extreme events. To delineate the characteristics of HF and IF disturbances in the troposphere, we first derive a new set of equations governing the local eddy kinetic energy (EKE), and assess the critical processes maintaining local budgets of the HF and IF EKE. The diagnosis assesses the 3-D patterns of energy flux convergence (EFC), barotropic conversion (BT), baroclinic conversion (BC), and cross-frequency eddy-eddy interaction (CFEI). The local EKE budget analysis is followed by an investigation of the modulation of HF and IF eddy activity by different modes of low frequency climate variability. On interannual timescales, the response of various local energetic processes to El Niño-Southern Oscillation (ENSO) determines the HF and IF EKE anomalies and the role of CFEI process is important in producing these anomalies. Also on interannual timescales, winter precipitation deficits associated with suppressed cyclonic activity, i.e., negative HF EKE anomalies, are linked to severe droughts over the U.S. Southern Great Plain (SGP) region. The suppressed cyclonic activity is, in turn, tied to phase changes in the West Pacific (WP) teleconnection pattern. On intraseasonal timescales, variations in HF disturbances (a.k.a. storm tracks) over the North Pacific are closely coupled with tropical convection anomalies induced by the Madden-Julian Oscillation (MJO), and partly drive larger scale intraseasonal flow anomalies in this region through eddy-eddy interactions. Anomalous HF eddy activity induces subseasonal transitions between “wet” and “dry” regimes over the west coast of North America. Also on intraseasonal timescales, the East Asian cold surge (EACS) is found to provide a remote forcing of the winter precipitation anomalies in the western U.S. This modulation is achieved through “atmospheric rivers” (ARs), which are narrow channels of concentrated moisture transport in the atmosphere and are responsible for over 70% of the extreme precipitation events in the western U.S.. EACS effectively modulates the IF disturbance activity over the North Pacific, and the anomalous IF disturbances lead to the formation of an AR over the eastern North Pacific that ultimately induces precipitation anomalies in the western U.S. Analyses of the simulations from the NCAR Community Climate System Model version 4 (CCSM4) demonstrate that the connections among the EACS, AR and western U.S. precipitation are better captured by a model with higher spatial resolutions. The improved simulation of these connections is achieved mainly through a better representation of the IF disturbances, and the associated scale-interaction processes in the higher resolution model.