Biomethane made from the anaerobic digestion of organic waste can provide several economic and environmental benefits such as: the valorisation of waste products, increased resource efficiency, increased retention of nutrients through recycling of biogas digestate (Banks, et al., 2011), reduction of greenhouse gas emissions (Börjesson, et al., 2016) as well as the reduction of nitrogen oxides and particulate matter emissions (Börjesson & Berglund, 2007).To help actors understand when and where biomethane solutions can succeed, including the qualitative and quantitative aspects of a solution, an Early Assessment Method has been developed. The categories included in the assessment are potential, feasibility, economic and environmental performance. The Early Assessment Method was developed using a multi-criteria framework and consists of 15 key areas and 24 key indicators that should be considered when assessing biomethane solutions. Each quantitative indicator can be assessed either with site-specific data or by using generic equations and average values while the qualitative indicators are given a five-grade scale to facilitate the assessment.The potential category focuses on assessing how much raw material there is in the investigated area and how much of the usable products can be produced. The final areas are: biomass potential, biomethane potential and bio-fertilizer potential. In the feasibility assessment, qualitative aspects are assessed using a five-grade scale. The key areas for feasibility include: customer demand, competing applications, strategies for renewable fuels, legislation, economic instruments and infrastructure suitability. Performance is assessed both for economic performance and environmental performance to understand how the biomethane solution would perform if implemented. Economic performance includes both an indicator for cost per unit produced and an indicator for the investment cost for each production step. The key areas included are: biogas generation cost, biogas upgrading cost and biomethane distribution cost. The environmental performance is evaluated to understand how environmental aspects would change if biomethane replaced an alternative fuel on the market in the studied region. Key areas to assess this are: climate impact, air quality and nutrient recycling. These areas highlight some important benefits of using biomethane over fossil fuels, which are the most common fuels for heavy-duty vehicles.A two-part Early Assessment Tool was also developed. The tool is included in the method, but can be used separately if the user has a basic knowledge of biomethane. It assists with information collection, through a questionnaire, and structuring and presenting data, through a spreadsheet. The design of the Early Assessment Tool favours simplicity and usability while striving to maintain relevant information. It is meant to be used both for educational and investigative purposes when providing an early assessment of biomethane solutions within a certain region. The result from the tool can aid when making decisions and help with identifying which local actors to involve and what consultancy work might be needed to realise a biomethane solution.

Lättnadsregeln i 11 kap. 15 § LSE ger möjlighet till avdrag för den el som förbrukats i datorhallar. Datorhallsdefintionen avgränsar skattelättnaden till att enbart gälla vissa datacenter enligt 1 kap. 14 § LSE. Skattelättnaderna innebär ett driftstöd, vilket regleras inom statsstödsreglerna. Generellt är statsstöd förbjudet, men Sverige har använt sig av gruppundantaget GBER för att kunna ge stöd till vissa datorhallar med motivationen att det faller in under GBER:s avsnitt för miljöskydd. Dagens utformning av stödmottagar-formuleringen enligt LSE kopplat till skattelättnadsregeln i 11 kap. 15 § LSE uppfyller inte syftet enligt förarbetena rörande skattelättnaderna för datorhallar. Enligt förarbetena framgår det tydligt att syftet är att även colocation-datorhallar är minst lika konkurrensutsatta och elintensiva som andra datorhallar, och därför bör anses lika berättigade till statsstöd som företagsspecifika datorhallar. I 1 kap. 11b § p. 4 framgår dock att stödmottagaren är elförbrukaren, vilket i colocation-sammanhang med största sannolikhet bör ses som colocation-företagens kunder, inte colocation-företagen själva. Detta skiljer sig gentemot de företagsspecifika datorhallarna, vilka förbrukar elen själva i de egna datorhallarna. SKV:s ställningstagande, vilket tolkar begreppet ”förbrukare av el” som ”den som äger utrustningen som elen förbrukas i”, får anses innebära en korrekt tolkning av lagen, så som den nu är utformad. Detta medför att det krävs en lagändring av vem som är stödmottagare i datorhallssammanhang för att syftena med förarbetet ska kunna uppnås. Omformuleringen kan lämpligen ske genom att begreppet stödmottagare, byts från ”förbrukaren av el” till något som tar sikte på själva datorhallen. I nuläget utgår statsstöd till sådana bolag, oavsett verksamhet, som hyr plats för sina servrar hos colocation-datorhallar som uppnår de tekniska kraven på bl.a. installerad effekt för att räknas som datorhall vars elförbrukning ger rätt till stöd. Det skulle möjligen kunna anses att ett så brett spann av stödmottagare inte stämmer överens med vad Sverige angett till kommissionen vid underrättelserna om statsstöd enligt GBER. Eftersom datorhallarna ger många fördelar för Sverige i form av exempelvis inkomster till statskassan och arbetstillfällen, så är det viktigt att Sverige upprätthåller konkurrenskraftiga förutsättningar för att attrahera fler datorhallsföretag. En del av att upprätthålla konkurrenskraften är att ha konkurrenskraftiga regler, däribland konkurrenskraftig prissättning på elen. Jag finner tre lösningar på stödmottagar-problematiken för colocation-företag. Antingen så får man ansöka om stöd istället för att använda sig av gruppundantaget, för att på så vis känna sig säkrare på att stödet blir korrekt utformat, eller separera colocation-regeln från LSE för att komma bort från stödmottagar-problematiken. Det tredje alternativet, vilket jag anser lättast, är att formulera ett tillägg i LSE, gällande vem som anses vara stödmottagare i datorhallssammanhang, exempelvis kopplat till vem som anses vara ägaren till infrastrukturen i datorhallarna. Finlands motsvarighet till vår lättnadsregel slipper uppdelningsproblematiken mellan företagsspecifika datorhallar och colocation-datorhallar, då de ser datorhallsföretagen som skattskyldiga, och då tillämpar en lägre skattesats för elen som datorhallarna förbrukar. LSE skiljer sig dock på flera sätt från den finska lagen. Detta gör att även om inspiration kan inhämtas kring hur fokus bör flyttas för stödmottagar-rollen i datorhallssammanhang till att inbegripa själva datorhallen snarare än elförbrukaren, så är det inte möjligt att kopiera den finska utformningen rakt av heller.

<p> </p><p><strong>Bakgrund: </strong>Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision. En inriktning som inte närmare undersökts är hur nystartade mikroföretag ser på revisionsplikten, vilket leder fram till uppsatsens frågeställning.</p><p><strong>Frågeställning:</strong> Vilka förväntningar hade mikroföretag på revisionen och revisorn när företagen startades? Efter första revisionen, uppfylldes förväntningarna på revisionen och revisorn? Hur kommer mikroföretagen att handla om revisionsplikten försvinner?</p><p><strong>Syfte:</strong> Att beskriva nystartade mikroföretags förväntningar och uppfattning av revisionen och revisorn samt att beskriva vad mikroföretagen får ut av revisionstjänsten.</p><p><strong>Metod: </strong>För att uppnå uppsatsens syfte har en kvalitativ studie genomförts. Insamlingen av data har skett genom personliga intervjuer med fem företagsledare i mikroföretag hemmahörande i Skellefteå. Intervjuerna har skett med utgångspunkt från en intervjuguide. Övrig information har insamlats från artiklar, avhandlingar, tryckta verk och internetsidor.          </p><p><strong>Slutsats: </strong>Mikroföretagen verkar vara nöjda med vad revisorn presterar och majoriteten tror att de kommer att behålla revisorn om revisionsplikten tas bort. Företagen efterfrågar då att revisorn har en mer rådgivande roll. En faktor är dock priset som avgör hur mycket revisorn kommer att anlitas.        </p> / <p> </p><p><strong>Background: </strong>Since 1988, all Swedish limited companies, regardless of size have been obliged to have a qualified auditor to examine the accounts of the company. Today, Sweden is one of two countries in Europe that still has the auditing duty for small businesses. In the EU, there are provisions, which allow Member States to exempt small companies from auditing duty. Based on the exemption provisions, an investigation has been made in Sweden and an act proposal has been presented where 96.5 percent of all enterprises in Sweden can  choose if they want to be revised or not. The auditing duty's be or not to be has been discussed widely in Sweden and studies have been made concerning the relationship that the companies have with the auditor, the use of the audit and the factors that might come into play if audit is made voluntary. A focus that is not thoroughly explored is how newly established micro-enterprises view the audit duty, which leads up to the research questions.</p><p><strong>Research questions:</strong> What expectations had micro-enterprises on the audit and the auditor when starting their businesses? After the first audit, were the expectations of the audit and the auditor met? How will the micro-enterprises deal if the auditing duty disappears?</p><p><strong>Purpose:</strong><strong> </strong>To describe newly established micro-enterprises' expectations and perceptions of the audit and the auditor, and to describe what the micro-enterprises benefit from the audit service.</p><p><strong>Method: </strong>To achieve the purpose of the paper, a qualitative study has been done. Data collection was done through personal interviews with five managers in micro-enterprises in Skellefteå. The interviews have been done on the basis of an interview guide. Other information was collected from articles, dissertations, printed works and homepages on internet.                   </p><p><strong>Conclusion:</strong> Micro-enterprises appear to be satisfied with what the auditor is performing and the majority thinks that they will keep the auditor if the auditing duty removes. Companies are demanding that the auditor will have a more advisory role. One factor, however, is the price that determines how much the auditor will be hired.</p>

Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision. En inriktning som inte närmare undersökts är hur nystartade mikroföretag ser på revisionsplikten, vilket leder fram till uppsatsens frågeställning. Frågeställning: Vilka förväntningar hade mikroföretag på revisionen och revisorn när företagen startades? Efter första revisionen, uppfylldes förväntningarna på revisionen och revisorn? Hur kommer mikroföretagen att handla om revisionsplikten försvinner? Syfte: Att beskriva nystartade mikroföretags förväntningar och uppfattning av revisionen och revisorn samt att beskriva vad mikroföretagen får ut av revisionstjänsten. Metod: För att uppnå uppsatsens syfte har en kvalitativ studie genomförts. Insamlingen av data har skett genom personliga intervjuer med fem företagsledare i mikroföretag hemmahörande i Skellefteå. Intervjuerna har skett med utgångspunkt från en intervjuguide. Övrig information har insamlats från artiklar, avhandlingar, tryckta verk och internetsidor.           Slutsats: Mikroföretagen verkar vara nöjda med vad revisorn presterar och majoriteten tror att de kommer att behålla revisorn om revisionsplikten tas bort. Företagen efterfrågar då att revisorn har en mer rådgivande roll. En faktor är dock priset som avgör hur mycket revisorn kommer att anlitas. / Background: Since 1988, all Swedish limited companies, regardless of size have been obliged to have a qualified auditor to examine the accounts of the company. Today, Sweden is one of two countries in Europe that still has the auditing duty for small businesses. In the EU, there are provisions, which allow Member States to exempt small companies from auditing duty. Based on the exemption provisions, an investigation has been made in Sweden and an act proposal has been presented where 96.5 percent of all enterprises in Sweden can  choose if they want to be revised or not. The auditing duty's be or not to be has been discussed widely in Sweden and studies have been made concerning the relationship that the companies have with the auditor, the use of the audit and the factors that might come into play if audit is made voluntary. A focus that is not thoroughly explored is how newly established micro-enterprises view the audit duty, which leads up to the research questions. Research questions: What expectations had micro-enterprises on the audit and the auditor when starting their businesses? After the first audit, were the expectations of the audit and the auditor met? How will the micro-enterprises deal if the auditing duty disappears? Purpose: To describe newly established micro-enterprises' expectations and perceptions of the audit and the auditor, and to describe what the micro-enterprises benefit from the audit service. Method: To achieve the purpose of the paper, a qualitative study has been done. Data collection was done through personal interviews with five managers in micro-enterprises in Skellefteå. The interviews have been done on the basis of an interview guide. Other information was collected from articles, dissertations, printed works and homepages on internet.                    Conclusion: Micro-enterprises appear to be satisfied with what the auditor is performing and the majority thinks that they will keep the auditor if the auditing duty removes. Companies are demanding that the auditor will have a more advisory role. One factor, however, is the price that determines how much the auditor will be hired.

This study utilizes correspondence, memoirs, and secondary sources to explore the lives and careers of six Continental Navy captains?Esek Hopkins, Joshua Barney, John Paul Jones, Hector McNeill, Lambert Wickes, and John Barry?and reveal the motivational factors of patriotism, a desire for fame and professional advancement, and financial stability which underlay their decisions to seek commissions in the Continental Navy, and influenced their conduct while in the service. Additionally, it suggests that prewar interactions in an "Atlantic World" context influenced the ideological and personal motivations that formed the foundations for service in the Continental Navy. All three motivations played a role in each captain's career and affected their conduct in relation to their understandings of duty, but the degree to which they influenced the captains varied. Although the promise of a steady income helped motivate initial service, financial considerations played a larger role throughout Barney's and Barry's careers than they did for other captains. The desire for fame and personal prestige also affected the conduct and service of all six men, though Jones and Hopkins provide more concrete examples of its influence. Finally, experiences interacting with West Indies and Atlantic trade networks before the war likely influenced the captains' development of revolutionary principles, and their dedication to the United States. In addition to patriotism, Jones professed a devotion to universal principles of liberty and rights, and McNeill perceived the Revolution as an attempt to establish God's Kingdom of the Just. The degree to which each captain succeeded in achieving his goals, and the affect his Continental service had on employment after the Revolution, also varied significantly. Hopkins failed as the navy's commander-in-chief, but his performance did not negatively impact his social and political standing in his native Rhode Island. Unlike McNeill, Captains Barry, Barney and Jones also utilized their networks of friends and acquaintances well, helping them find prestigious and stable employment in other seagoing capacities after the war. Wickes died in 1777, but his brief service also suggests he would have achieved success had he survived.

近年來基層員警的超時工作所產生的影響已逐漸成為學界關心的重點，從工作壓力、生理影響、家庭關係、組織承諾、工作滿足、工作士氣等等，許許多多的研究都一再提到超時工作所造成的負面結果，但是卻鮮少人去研究為何派出所所長無法按照警察勤務條例的規定讓員警只擔服8小時的工作時間，因此本研究透過質性的研究方式，訪談了派出所所長及員警，希望能夠找出影響派出所勤務規劃的原因為何，並從中找出讓員警回歸8小時勤務制度的解決之道。 經質化訪談研究發現如下： 一、目前臺北市各派出所員警工作時間普遍都為12小時，原則上員警上五天班休息二天。 二、影響派出所勤務規劃的主要因素來自於分局各組室在勤務及業務上的要求。 三、所長認為每日規劃超勤是有其必要性，而且超勤加班費對員警有誘因存在，而員警則是認為應該要視實際的情況來規劃勤務，而不是僵化的要求員警每日超時服勤。 四、目前的勤務制度造成了員警在體力負荷、服務品質、心態上及家庭關係產生負面的影響。 五、解決之道，透過減少派出所勤（業）務負擔，並檢討現行勤務內容及派出所人力配置運用，讓派出所能夠回歸原本的工作內容。 / In recent years, the influence of rank-and-file policeman overtime working has been in the spotlight in academia. More and more studies show that constant overtime working brings negative impacts on the police, ranging from job stress, physiological effects, family relationship, organization commitment, job satisfaction to working morale, etc. However, few people want to figure out why the police are unable to work only 8 hours a day according to the [Police Services Ordinance]. I have interviewed with some chiefs and police officers in police stations through qualitative research, hoping to find the factors that affect the duty planning in police stations, and a solution to return an 8 hours/day schedule to the rank-and-file policemen. The following are what I discovered in my study: 1. Currently, the working time of the police officers in police stations of Taipei City is 12 hours a day; in general, they work 5 days and take 2 days off. 2. Various demands from different units of the sub-bureau play an important role in affecting duty planning. 3. As far as the chief of police station is concerned, daily overtime duty is necessary, plus, overtime payment is an incentive to the police officers. In the grassroots level’s opinion, the duties should be planned according to actual situations instead of a rigid schedule. 4. The current duty system has negative impacts on physical load, service quality, attitude and family relationship. 5. With a view to returning to what it should be, reducing the burden of police stations, amending the current police services, and reviewing the placement and utilization of staff may be the solution.

Arbetsuppgifterna på ett fartyg kan innefatta hård fysisk påfrestning samt arbete i mörker, påhög höjd och i slutna utrymmen vilket betyder att sjöfolk måste vara lämpliga för tjänstgöringen.De nationella reglerna för medicinsk lämplighet för sjöfolk skiljer sig trots att deninternationella standarden är densamma för alla. Syftet med denna rapport är att åskådliggöraskillnaderna mellan regelverken om läkarintyg för sjöfolk i de skandinaviska länderna ochundersöka historien bakom de svenska föreskrifterna.Vår slutsats är att det skulle gagna Sverige att återinföra Sjömansläkare, som troligtvis är merkompetenta än en icke specialiserad läkare vad gäller tjänstbarhetsbedömning för sjömän.Systemet med sjömansläkare är fortfarande i bruk och fungerar väl i både Danmark ochNorge.Slutligen sammanfattas rapporten av författarnas egna reflektioner kring ämnet i relation tillresultatet. Förslag till vidare forskning återfinns i slutet. / The duties onboard any ship include moments of hard physical labour, work in darkness, aloftand within enclosed spaces which means that a seafarer must be fit for duty. The nationalrequirements for medical fitness of seafarers differ between countries, although they are allbased on the same international standard. The aim of this report is to compare the differencesbetween the regulations concerning medical certificates for seafarers in the Scandinaviancountries and to investigate the history of the Swedish regulations.We conclude that Sweden would benefit from the reintroduction of the old system ofSeaman’s Doctors, who presumably are more competent than a doctor not specialized injudging the fitness of a seafarer. This system is still in operation and working well in bothDenmark and Norway.Finally this report consists of the authors’ own reflexions regarding the medical examinationsand certificates for seafarers. We also include a few suggestions for further research.

La tesi ha per oggetto lo studio del fenomeno dei patti parasociali occulti nell’ambito di s.p.a. aperte al mercato del capitale di rischio e quotate. La prima parte del lavoro si concentra sulle norme dell’ordinamento italiano che prevedono obblighi di trasparenza degli accordi tra azionisti, senza trascurare gli altri principali sistemi europei e quello statunitense. Il secondo capitolo sviluppa l’analisi dei diversi profili in relazione ai quali il fenomeno del patto parasociale occulto reagisce ed influisce sull’interpretazione e sull’applicazione della disciplina dell’opa obbligatoria da concerto. Inoltre, si fornisce un’illustrazione delle modalità attraverso le quali dovrebbe essere possibile pervenire alla prova dell’esistenza di siffatti accordi. Nell’ultimo capitolo si prende in esame la responsabilità degli azionisti per la violazione del dovere di disclosure e, soprattutto, per la mancata promozione dell’opa obbligatoria da patto occulto. Si argomenta nel senso che tale condotta possa integrare altresì un’ipotesi di insider trading (o, eventualmente, di manipolazione del mercato) e si procede ad una ricostruzione del danno risarcibile e del relativo nesso causale, traendo spunto, in particolare, dai risultati emersi nell’esperienza statunitense. / The thesis concerns the shareholders’ agreements - within a corporation - that are kept secret, breaching a legally imposed duty of disclosure. The first part of the analysis focuses on the rules that contain such a duty of disclosure, mainly as regards the Italian regulation but also through a consideration of other legal systems. The second chapter develops the study by showing how the not-disclosed shareholders’ agreements could vary the way in which the regulation of the mandatory bid should be interpreted and applied. Moreover, an illustration about the possible ways to get the evidence of the existence of these agreements is provided. In the final chapter, the liability of the shareholders - mainly based on the breach of the duty to promote a mandatory bid - is taken into consideration, especially through a comparison with the American legal system as for the damages caused by an insider trading conduct and the causal connection: it is argued, in fact, that the violation of the rules regarding both the disclosure of the agreements and the mandatory bid should be also identified as a case of insider trading (or market manipulation).

Joseph Raz has developed a concept of authority based on the special relationship between reasons and action. While the view is very complex and subtle, it can be summed up by saying that authorities are authorities insofar as they can mediate between the reasons that happen to bind their subjects and the subjects’ actions. Authorities do this by providing special reasons via directives to their subjects. These special reasons are what Raz calls “protected reasons.” Protected reasons are both first-order reasons for action and second-order “exclusionary reasons” that exclude the subject from considering some reasons in the balance of reasons for or against any action. I first make clear what Raz’s view of authority is, and I then defend this view from some contemporary critics.

For Heavy-duty vehicles (HDVs), the distribution of vehicle miles traveled (VMT) by vehicle type is the most significant parameters for onroad mobile source emissions modeling used in the development of air quality management and regional transportation plans. There are two approaches for the development of the HDV VMT distribution; one approach uses HDV registration data and annual mileage accumulation rates, and another uses HDV VMT counts/observations collected with the FHWA truck classification. For the purpose of emissions modeling, the FHWA truck classes are converted to those used by the MOBILE6.2 emissions rate model by using either the EPA guidance or the National Research Council conversion factors. However, both these approaches have uncertainties in the development of onroad HDV VMT distributions that can lead to large unknowns in the modeled HDV emissions. This dissertation reports a new heavy-duty vehicle visual classification and activity estimation method that minimizes uncertainties in current HDV conversion methods and the vehicle registration based HDV VMT estimation guidance. The HDV visual classification scheme called the X-scheme, which classifies HDV/truck classes by vehicle physical characteristics (the number of axles, gross vehicle weight ratings, tractor-trailer configurations, etc.) converts FHWA truck classes into EPA HDV classes without losing the original resolution of HDV/truck activity and emission characteristics. The new HDV activity estimation method using publicly available HDV activity databases minimizes uncertainties in the vehicle registration based VMT estimation method suggested by EPA. The analysis of emissions impact with the new method indicates that emissions with the EPA HDV VMT estimation guidance are underestimated by 22.9% and 25.0% for oxides of nitrogen and fine particulate matter respectively within the 20-county Atlanta metropolitan area. Because the new heavy-duty vehicle visual classification and activity estimation method has the ability to provide accurate HDV activity and emissions estimates, this method has the potential to significantly influence policymaking processes in regional air quality management and transportation planning. In addition, the ability to estimate link-specific emissions benefits Federal and local agencies in the development of project (microscale), regional (mesoscale), and national (macroscale) level air quality management and transportation plans.