Marknadspotential för bio- och solvärmesystem

I denna rapport analyseras marknaden för kombinerade sol- och pelletsystem, medfokus på småhus. Syftet är att presentera antalet objekt inom olika kategorier av husoch värmesystem som kan vara intressanta för konvertering till bio-sol system samtatt ge en uppskattning av årliga uppvärmningsbehov inom respektive kategori. Energistatistik från Statistiska centralbyrån (SCB) har använts i kombination medtidigare studier av byggnadsbestånd och byggnadsutformning. Dessutom harinformation inhämtats från olika branschorganisationer. Från föreliggande genomgång står det klart att den största potentialen för bio-solsystem finns på villamarknaden både för helt nya system och för kompletteringar tillbefintliga system. År 2006 fanns det 775 000 småhus med vattenburen värme varav ca183 000 hade vattenburen el. Uppskattningsvis fanns 109 000 småhus med bådevattenburen el och lokaleldstad för biobränsle och ca 118 000 hus bedöms ha haftmöjlighet till oljeeldning (denna grupp har troligtvis minskat ytterligare efter 2006).Bland de elvärmda husen finns också ca 102 000 småhus med frånluftvärmepumpareller luft/vattenvärmepumpar. 365 000 av husen hade en biobränslepanna. Därtillkommer 504 000 hus med direktelvärme, varav ca 292 000 med lokaleldstad. Medelförbrukningen för uppvärmning och varmvatten för hus som enbart värms medolja är ca 27 MWh/år, medan motsvarande värde för småhus med vattenburen el är ca15 MWh/år. Småhusen med direktel använder ca 12 MWh/år för uppvärmning ochvarmvatten. Det betyder att ekonomin blir betydligt sämre vid konvertering avelvärmda hus jämfört med oljekonvertering, eftersom energibehovet är lägre samt attinstallationskostnaden kan vara högre. En uppskattning av antalet komponenter som inom 10 år kan komma att installeras idessa hus är 213 000 solfångare, 108 000 ackumulatortankar, 106 000 skorstenar,84 000 luftburna pelletkaminer och varmvattenberedare, 40 000 vattenmantladekaminer och 28 000 pannrumspannor. Dessutom tillkommer en utbytesmarknad,kanske speciellt bland husen med biobränslepanna, där gamla pannor byts ut elleräldre människor som tidigare orkat elda med ved till slut byter till pelleteldning. Av nybyggda villor uppvärms ca 30 % med el i kombination med biobränsle(troligtvis lokaleldstad) och ungefär lika stor andel värms med enbart vattenburen el(antagligen ofta kompletterat med frånluftvärmepump). Det borde vara av intresse attredan vid nybyggnationen få in integrerade solfångare och pelleteldning i störreutsträckning i nya hus och det kan bli lättare efter att byggreglerna ändras den 1:ajanuari 2010 med en skärpning av kraven för nybyggda hus som använder el föruppvärmning, alltså även el till värmepumpar. Potentialen för bio-solsystem till flerbostadshus och lokaler är begränsad då 86 % avflerbostadshusen och nära 70 % av lokalerna värms med fjärrvärme. Det fanns år2006 ca 6200 lokaler med oljeeldning, 4600 lokaler med vattenburen elvärme och5700 lokaler med direktverkande elvärme. I lokalerna som redovisas av SCB ingårinte tillverkande industri. För lägenheter i flerbostadshus gäller att ca 42 000lägenheter värms med enbart olja, 44 000 lägenheter med olja och värmepump,48 000 lägenheter använder direktel och 31 000 lägenheter vattenburen el.

Barriers to adapt eCommerce by rural microenterprises in Sweden : a case study

Research has shown that small and medium-sized enterprises (SMEs) are rapidly adopting the e-commerce. However, there is nearly no research into how microenterprises are adopting eCommerce. Present paper focus on microenterprise adaption of eCommerce in terms of barriers in relation to already known research on SMEs. A case study, carried out by 12 microenterprises to find out barriers to adapt eCommerce had been done. The empirical results show that the microenterprises share most of the barriers to adapt the eCommerce with studies of SMEs, but also reveal additional factors affecting adaptation option of eCommerce; supplier agreement, communication and customer strategy. Conclusions are that microenterprises need additional support and communication and customer strategy to adapt eCommerce, depending of their requirement and needs of eCommerce.

Critical anthropomorphism and animal ethics

Anthropomorphism has long been considered a cardinal error when describing animals. Ethicists have feared the consequences of misrepresenting animals in their reasoning. Recent research within human-animal studies, however, has sophisticated the notion of anthropomorphism. It is suggested that avoiding anthropomorphism merely creates other morphisms, such as mechanomorphism. Instead of avoiding anthropomorphism, it is argued that it is a communicative strategy that should be used critically. Instances of anthropomorphism in animal ethics are analyzed in this paper. Some analogies made between people and non-human animals in present theories of animal ethics are clear instances of psychological anthropomorphism. Other analogies are implicit cases of cultural anthropomorphism. It is argued that animal ethics needs to take the wider discourse of critical anthropomorphism into account in order to sophisticate the understanding and use of anthropomorphic projections. Anthropomorphism is an efficient tool of communication, and it may be made an adequate one as well.

Portals for microenterprises in rural area : two cases

Research has shown that microenterprises have ability to survive and grow with the support of portals that include eCcommerce. However, almost no research has demonstrated how it’s done and what support microenterprises want. Results of our study shows that the portals have to be improved to support the use of advanced ICT applications, make it usable to use, and give more time for core business for the participating microenterprises. We have seen that portals have to solve problem with the technical solution and the process of payment. The network building activities in the portals do not happen in such extent that we have expected based on previous research. If portals will get businesses to grow in microenterprises, we propose that in addition to providing access to advanced ICT applications need to climbs one step higher in the DTI ladder and create more of eCommerce to increase sales in a greater market. We also propose that portals which support cooperation between microenterprises in rural areas from different branches have the best chances to succeed in the future.

Swedbank är ett skräckexempel : Swedbank is a terrible example

Debattartikel

The use of capital budgeting and cost of capital estimation methods in Swedish listed companies

In this paper Swedish listed companies’ use of capital budgeting and cost of capital estimation methods in 2005 and 2008 are examined. The relation between company characteristics and choice of methods is investigated and both within-country longitudinal and cross-country comparisons are made. Larger companies seem to have used capital budgeting methods more frequently than smaller companies. When compared to U.S. and continental European companies, Swedish listed companies employed capital budgeting methods less frequently. In 2005 the most common method for establishing the cost of equity was by asking the investors what return they required. By 2008 CAPM was instead the most utilised method, which could indicate greater sophistication. The use of project risk when evaluating investments also seems to have gained in popularity, while the use of company risk declined. Overall, the use of sophisticated capital budgeting and cost of capital estimation methods seem to be rising and the use of less sophisticated methods declining.

Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’

In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.

Utveckling av metod för att bedöma behovet av ogräsbekämpning i spår

A system for weed management on railway embankments that is both adapted to the environment and efficient in terms of resources requires knowledge and understanding about the growing conditions of vegetation so that methods to control its growth can be adapted accordingly. Automated records could complement present-day manual inspections and over time come to replace these. One challenge is to devise a method that will result in a reasonable breakdown of gathered information that can be managed rationally by affected parties and, at the same time, serve as a basis for decisions with sufficient precision. The project examined two automated methods that may be useful for the Swedish Transport Administration in the future: 1) A machine vision method, which makes use of camera sensors as a way of sensing the environment in the visible and near infrared spectrum; and 2) An N-Sensor method, which transmits light within an area that is reflected by the chlorophyll in the plants. The amount of chlorophyll provides a value that can be correlated with the biomass. The choice of technique depends on how the information is to be used. If the purpose is to form a general picture of the growth of vegetation on railway embankments as a way to plan for maintenance measures, then the N-Sensor technique may be the right choice. If the plan is to form a general picture as well as monitor and survey current and exact vegetation status on the surface over time as a way to fight specific vegetation with the correct means, then the machine vision method is the better of the two. Both techniques involve registering data using GPS positioning. In the future, it will be possible to store this information in databases that are directly accessible to stakeholders online during or in conjunction with measures to deal with the vegetation. The two techniques were compared with manual (visual) estimations as to the levels of vegetation growth. The observers (raters) visual estimation of weed coverage (%) differed statistically from person to person. In terms of estimating the frequency (number) of woody plants (trees and bushes) in the test areas, the observers were generally in agreement. The same person is often consistent in his or her estimation: it is the comparison with the estimations of others that can lead to misleading results. The system for using the information about vegetation growth requires development. The threshold for the amount of weeds that can be tolerated in different track types is an important component in such a system. The classification system must be capable of dealing with the demands placed on it so as to ensure the quality of the track and other pre-conditions such as traffic levels, conditions pertaining to track location, and the characteristics of the vegetation. The project recommends that the Swedish Transport Administration: Discusses how threshold values for the growth of vegetation on railway embankments can be determined Carries out registration of the growth of vegetation over longer and a larger number of railway sections using one or more of the methods studied in the project Introduces a system that effectively matches the information about vegetation to its position Includes information about the growth of vegetation in the records that are currently maintained of the track’s technical quality, and link the data material to other maintenance-related databases Establishes a number of representative surfaces in which weed inventories (by measuring) are regularly conducted, as a means of developing an overview of the long-term development that can serve as a basis for more precise prognoses in terms of vegetation growth Ensures that necessary opportunities for education are put in place

Association of soluble tumor necrosis factor receptors 1 and 2 with nephropathy, cardiovascular events, and total mortality in type 2 diabetes

AIMS/HYPOTHESIS: Soluble tumor necrosis factor receptors 1 and 2 (sTNFR1 and sTNFR2) contribute to experimental diabetic kidney disease, a condition with substantially increased cardiovascular risk when present in patients. Therefore, we aimed to explore the levels of sTNFRs, and their association with prevalent kidney disease, incident cardiovascular disease, and risk of mortality independently of baseline kidney function and microalbuminuria in a cohort of patients with type 2 diabetes. In pre-defined secondary analyses we also investigated whether the sTNFRs predict adverse outcome in the absence of diabetic kidney disease. METHODS: The CARDIPP study, a cohort study of 607 diabetes patients [mean age 61 years, 44 % women, 45 cardiovascular events (fatal/non-fatal myocardial infarction or stroke) and 44 deaths during follow-up (mean 7.6 years)] was used. RESULTS: Higher sTNFR1 and sTNFR2 were associated with higher odds of prevalent kidney disease [odd ratio (OR) per standard deviation (SD) increase 1.60, 95 % confidence interval (CI) 1.32-1.93, p < 0.001 and OR 1.54, 95 % CI 1.21-1.97, p = 0.001, respectively]. In Cox regression models adjusting for age, sex, glomerular filtration rate and urinary albumin/creatinine ratio, higher sTNFR1 and sTNFR2 predicted incident cardiovascular events [hazard ratio (HR) per SD increase, 1.66, 95 % CI 1.29-2.174, p < 0.001 and HR 1.47, 95 % CI 1.13-1.91, p = 0.004, respectively]. Results were similar in separate models with adjustments for inflammatory markers, HbA1c, or established cardiovascular risk factors, or when participants with diabetic kidney disease at baseline were excluded (p < 0.01 for all). Both sTNFRs were associated with mortality. CONCLUSIONS/INTERPRETATIONS: Higher circulating sTNFR1 and sTNFR2 are associated with diabetic kidney disease, and predicts incident cardiovascular disease and mortality independently of microalbuminuria and kidney function, even in those without kidney disease. Our findings support the clinical utility of sTNFRs as prognostic markers in type 2 diabetes.

Role of dietary fats in modulating cardiometabolic risk during moderate weight gain : a randomized double-blind overfeeding trial (LIPOGAIN study)

BACKGROUND: Whether the type of dietary fat could alter cardiometabolic responses to a hypercaloric diet is unknown. In addition, subclinical cardiometabolic consequences of moderate weight gain require further study. METHODS AND RESULTS: In a 7-week, double-blind, parallel-group, randomized controlled trial, 39 healthy, lean individuals (mean age of 27±4) consumed muffins (51% of energy [%E] from fat and 44%E refined carbohydrates) providing 750 kcal/day added to their habitual diets. All muffins had identical contents, except for type of fat; sunflower oil rich in polyunsaturated fatty acids (PUFA diet) or palm oil rich in saturated fatty acids (SFA diet). Despite comparable weight gain in the 2 groups, total: high-density lipoprotein (HDL) cholesterol, low-density lipoprotein:HDL cholesterol, and apolipoprotein B:AI ratios decreased during the PUFA versus the SFA diet (-0.37±0.59 versus +0.07±0.29, -0.31±0.49 versus +0.05±0.28, and -0.07±0.11 versus +0.01±0.07, P=0.003, P=0.007, and P=0.01 for between-group differences), whereas no significant differences were observed for other cardiometabolic risk markers. In the whole group (ie, independently of fat type), body weight increased (+2.2%, P<0.001) together with increased plasma proinsulin (+21%, P=0.007), insulin (+17%, P=0.003), proprotein convertase subtilisin/kexin type 9, (+9%, P=0.008) fibroblast growth factor-21 (+31%, P=0.04), endothelial markers vascular cell adhesion molecule-1, intercellular adhesion molecule-1, and E-selectin (+9, +5, and +10%, respectively, P<0.01 for all), whereas nonesterified fatty acids decreased (-28%, P=0.001). CONCLUSIONS: Excess energy from PUFA versus SFA reduces atherogenic lipoproteins. Modest weight gain in young individuals induces hyperproinsulinemia and increases biomarkers of endothelial dysfunction, effects that may be partly outweighed by the lipid-lowering effects of PUFA. CLINICAL TRIAL REGISTRATION URL: http://ClinicalTrials.gov. Unique identifier: NCT01427140.

What determines the use of capital budgeting methods? : Evidence from Swedish listed companies

Purpose: This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). Design/methodology/approach: A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. Findings: Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. Originality/value: The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study.