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| 2. |
- Axelsson, Erik, et al.
(författare)
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Bioenergikombinat i fjärrvärmesystem : Rapport 2009:11
- 2009
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Energikombinat i fjärrvärmesystem har den senaste tiden diskuterats på olika håll. Med energikombinat avses här att en produktionsenhet för t.ex. förnybara drivmedel integreras med ett fjärrvärmesystem. Drivmedelsproduktion har ofta ett förhållandevis lågt utbyte och mycket spillvärme som kan utnyttjas till fjärrvärme. Inte sällan uppstår även brännbara biprodukter som kan tas om hand i fjärrvärmesystemets pannor. Ytterligare en synergieffekt är att fjärrvärmesystemet kan leverera ånga/värme av högre temperatur till drivmedelsproduktionen. Det senare gör även att nyttjandegraden av fjärrvärmesystemets pannor kan ökas. Genom att energiintegrera drivmedelsproduktion med ett fjärrvärmesystem kan således totalverkningsgraden ökas i jämförelse mot fristående produktion av biodrivmedel respektive fjärrvärme. Om den integrerade produktionsenheten utgår från biomassa fås ett kombinat baserat på biomassa, alltså ett bioenergikombinat. Målet med projektet är att utvärdera förutsättningar för bioenergikombinat i svenska fjärrvärmesystem i syfte att ge kunskap om de tekniska, ekonomiska och klimatgasmässiga förutsättningar som präglar investeringar i bioenergikombinat i svenska fjärrvärmebolag. Även konsekvensen vid införande av sådana kombinat på bred front i Sverige undersöks i projektet. Följande övergripande slutsatser kan dras i studien: • Samtliga undersökta fjärrvärmesystems referensinvesteringar kan kompletteras med en biokombinatinvestering med tillräcklig lönsamhet för att motivera fortsatt och mer detaljerad utredning av respektive företag. • Om bioenergikombinat införs på bred front i Svenska fjärrvärmesystem kommer energiflöden såsom biobränsle och drivmedel att påverkas markant och minskningen av internnationella klimatgaser att blir stora. • Om utsläpp för marginalel, producerad i kolkraftverk, medtas i analysen är bioenergikombinat inte lika effektiva på att sänka koldioxidemissionerna som vanlig kraftvärme. • Om biobränsle i stor grad kompletteras med torv innebär införande av kombinat en ökning av koldioxidutsläpp istället för en minskning, om inte torv räknas som förnyelsebart.
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| 3. |
- Elliot, Viktor, et al.
(författare)
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CEOs’ understanding of blockchain technology and its adoption in export-oriented companies in West Sweden: a survey
- 2021
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Ingår i: Journal of Global Operations and Strategic Sourcing. - 2398-5364.
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to study current practices in adopting blockchain technology amongst export companies in West Sweden and to capture their CEOs’ knowledge of and attitudes towards blockchains. Design/methodology/approach – Factors enabling or hindering the adoption of blockchains were identified from a comprehensive literature review and a survey of 72 chief executive officers (CEOs) of exportoriented firms in West Sweden, all with turnovers exceeding e2m, regarding their knowledge of and attitudes towards blockchains. Findings – Blockchain technology is not currently perceived to provide benefits that would outweigh the costs of introducing it into West Sweden’s export firms. Nevertheless, the findings suggest that such technology, though currently too immature to meet today’s industrial requirements, could experience more widespread use if certain key factors (i.e. lower cost, traceability, improved security or trustworthiness and new blockchain-enabled business models) are prioritised. Research limitations/implications – Answered by 72 CEOs, the survey achieved a response rate of 6%, meaning that the findings are only exploratory. Even so, they offer new insights into CEOs’ attitudes towards blockchain technology. Practical implications – The CEOs reported comparatively limited knowledge of and experience with implementing blockchains, the lack of which has hampered their large-scale implementation in multi-actor supply chains. Social implications – Negative sentiment amongst CEOs towards blockchain technology may lower onthe-job satisfaction amongst tech personnel aspiring to develop and implement blockchain applications in their firms. Originality/value – Knowledge of and attitudes towards blockchain technology amongst top-level managers, as well as about factors enabling or hindering its adoption, guide managers in crafting strategies for implementing blockchains in their organisations and maximising the benefits therein. Unlike past studies focussing on technological aspects or views of experts and middle-management, the study was designed to capture the views of CEOs.
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| 4. |
- Hamberg, Mattias, et al.
(författare)
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Board participation, toeholds and the cross-border effect
- 2013
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Ingår i: International Business Review. - : Elsevier BV. - 0969-5931 .- 1873-6149. ; 22:5
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Tidskriftsartikel (refereegranskat)abstract
- Research shows that the bid announcement return (BAR) of the acquiring firm is lower for cross-border than domestic acquisition announcements. The current lack of economically based explanations for this effect, labeled the cross-border effect by Moeller and Schlingemann (2005), motivates our study. We use unique hand-collected corporate governance data to study how the relationships between acquiring and target firms prior to a bid announcement affect the cross-border effect. Our tests show that non-operating associations between the acquiring and target firms, in the form of board participation and toeholds, have a positive effect on the BAR. The cross-border effect disappears when we control for board participation and toeholds. Thus, we suggest that the cross-border effect is at least partly a consequence of information asymmetries and the adverse selection problem that they generate.
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| 6. |
- Hosseinniakani, Seyed Mahmoud, 1984, et al.
(författare)
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Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees
- 2024
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Ingår i: Journal of International Accounting, Auditing and Taxation. - 1061-9518. ; 55
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Tidskriftsartikel (refereegranskat)abstract
- This study examines whether there is a correspondence between auditor disclosures of key audit matters (KAM) and the management disclosures of significant accounting policies and estimates, following the introduction of the International Standard on Auditing (ISA) 701. We also investigate the moderating effect of audit committees on the relationship. We employ a sample of Swedish listed firms (2016–2018), using measures that capture the extent and the quality of management disclosures and how they relate to auditor KAM disclosures, including the number of accounting items disclosed, total number of words, and the number of unique KAM-related words (via a “bag-of-word” technique). We find a positive correspondence between auditor and management disclosures, greater in firms with audit committees. Additional analyses provide some evidence that management disclosure quality increases following the introduction of ISA 701, but it is mostly found in firms with a separate audit committee on the board. The results are robust to alternative measures for disclosures and using a matched sample design. Our findings suggest that policy makers should consider the interplay between audit standards and audit committees.
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| 8. |
- Mangold, Mikael, 1982, et al.
(författare)
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Building ownership, renovation investments, and energy performance - A study of multi-family dwellings in Gothenburg
- 2018
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Ingår i: Sustainability. - : MDPI AG. - 2071-1050. ; 10:5
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Tidskriftsartikel (refereegranskat)abstract
- The European building stock was renewed at a rapid pace during the period 1950-1975. In many European countries, the building stock from this time needs to be renovated, and there are opportunities to introduce energy efficiency measures in the renovation process. Information availability and increasingly available analysis tools make it possible to assess the impact of policy and regulation. This article describes methods developed for analyzing investments in renovation and energy performance based on building ownership and inhabitant socio-economic information developed for Swedish authorities, to be used for the Swedish national renovations strategy in 2019. This was done by analyzing measured energy usage and renovation investments made during the last 30 years, coupled with building specific official information of buildings and resident area characteristics, for multi-family dwellings in Gothenburg (N = 6319). The statistical analyses show that more costly renovations lead to decreasing energy usage for heating, but buildings that have been renovated during the last decades have a higher energy usage when accounting for current heating system, ownership, and resident socio-economic background. It is appropriate to include an affordability aspect in larger renovation projects since economically disadvantaged groups are over-represented in buildings with poorer energy performance.
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| 9. |
- Mavruk, Taylan, 1977, et al.
(författare)
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Keeping it real or keeping it simple? Ownership concentration measures compared
- 2016
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Ingår i: World Finance Conference - New York (July, 29 to 31, 2016).
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Based on a sample of 240 Swedish firms listed at the Stockholm Stock Exchange as of year-end 2008 we analyze measures of ownership concentration found in past governance literature. We find that although measures are significantly correlated, they show different distributional properties. We also identify the best underlying distribution for each concentration measure, and we are able to distinguish between measures in terms of what dimensions of ownership they describe. Finally, we document that inferences regarding the association between ownership concentration and firm performance are contingent on the choice of concentration measure.
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| 10. |
- Mavruk, Taylan, 1977, et al.
(författare)
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Keeping it real or keeping it simple? Ownership concentration measures compared
- 2020
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Ingår i: European Financial Management. - : Wiley. - 1354-7798 .- 1468-036X. ; 26:4, s. 938-957
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Tidskriftsartikel (refereegranskat)abstract
- We analyze the distributional properties of ownership concentration measures and find that measures come from different underlying statistical distributions. Consistent with theory, some measures that are classified to represent a monitoring dimension have a positive influence on firm performance; other measures that are interpreted to represent a shareholder conflict dimension are negatively related to firm performance. However, other measures deviate from this pattern, and therefore, we cannot conclude that simple measures can replace complicated measures. Some measures are more suitable for analyzing the relationship between management and owners, whereas other measures are more suitable for analyzing the relationships among owners.
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