Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The Board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the Board composition?Purpose: The purpose of this study is to explain how the Board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

In this thesis we examine the relationship between Board composition and firm performance in Swedish companies. The selection of companies includes all Swedish limited liability companies, with the exception of micro enterprises, that have been active between the years of 2009-2010. We develop hypotheses based on resource dependence theory, agency theory, and the resource based view, and test these with regression analysis against collected data. Specifically, we examine the effects of board diversity, outside directorships, and CEO duality. Our findings show that none of the theories provide sufficient explanatory power of the relationship between Board composition and firm performance, and that further research is required to better understand the role and effects of company boards..

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

In this study we have focused on how board work is affected by companies growth and development. This research has been conducted through a case study of Teleopti AB, a private Swedish family-owned company, together with theory and literature studies. We have studied the development of Teleopti since its founding in 1992 until today and what impact this company's development has had on Teleopti's board work and composition during the same period. Through the study we came to the conclusion that Teleopti's board work has gone from being supportive and advisory to more professional with a higher degree of board involvement. This change has been caused by the reduced information asymmetries, the increased need for board's expertise, the new board dynamics and the CEO change caused by the company's growth..

This paper is about the composition and function of boards of social enterprises. A social enterprise can be defined as a company, which is founded by users or external stakeholder in order to create jobs (or a work place), a meaning in live or to further integration. One tries to achieve this goal by a business activity and/or subsidies and/or neighbourhood projects. The amount of social enterprises grew steadily after the restructuring of social welfare in Sweden since the 1980. Alternative forms of welfare ? such as a social enterprise ? will probably grow further in importance.

Since July 2005 the major companies listed on the Swedish stock exchanges are required to apply the Swedish Code of Corporate Governance. The code states that companies shall have a nomination committee responsible for nominating new board candidates and seek to obtain gender equality in the Board of Directors. This paper examines the trend of board as well as nomination committee composition among Sweden's 60 largest publicly traded companies between 2005 and 2008. Our overall finding is that neither the board nor the nomination committee composition has changed to a notable extent during the period and that the share of newly appointed female board members has actually decreased. However, the trends vary between different sectors.

Background: The board of directors is a key player in corporate governance. Their role is to ensure that the corporations are run with the interest of the shareholders as the main focus. In the beginning of the 21st century, a survey was made about the confidence of the Swedish business community and in which criticism was directed to the board of directors. The boards were deemed inadequate in their function and were often solely composed by members with similar experiences and competence, therefore lacking in diversity. In order to improve the competence and work of the board of directors, the Swedish code of corporate governance was introduced and its recommendations comprehend the boards? size and composition.

Children who have fled to Sweden, without their parents or guardians, have been a controversial subject during the winter of 2002. Their situations on refugeestations and the responsibiliy by community and the state have been discussed. My composition is about these children. The composition is not about the situations of the children - focus is instead on the people who operate with the children; community, state and organisations. I want to find empirical levels which show what the children associate with.

The absence of female directors on Swedish corporate boards is currently a hot topic for both politicians and business leaders all over the world. This thesis aims to discuss reasons for the scarcity of women on boards in Swedish publicly listed companies as well as what actions are taken to alter the composition of these boards. A rigorous selection of gender theories have been used together with data collected from in-depth interviews with mainly board members and nomination committees. Extensive analysis has led to findings that historical perceptions of differences between men and women linger as of today, which prevents women to reach top executive levels as well as board positions. The increasing use of headhunters has encouraged companies to look beyond male-dominated networks in an attempt to widen the range of potential board nominees.

The purpose of the study is to examine how the teachers in second grade use SMART Board and compare two schools.The process I used was qualitative interviews and classrooms observations. Previous studies shows how widely SMART Board is used in classrooms, and this has also been shown in my study. The study shows how differently SMART Board is used in the classrooms, and how important education in the technology of SMART Board is to achieve in the classroom. The final discussion clearly shows similarities and differences in the use of SMART Board in different classrooms and also the teachers? thoughts about SMART Board as a tool.A central aspect in the use of SMART Board shows how important the basic education in SMART Board is.

This thesis has been carried out in collaboration with LEDtec International AB. LEDtec focuses on innovative solutions in LED screens. Everything from large advertising signs to welcome signs in cities, to screens indicating speeds or warning of heavy traffic. The task was to was to help them develop a new version of the control board that is used in some of their products. The reason for this is that their old control board is obsolete and the components that are on it, is no longer manufactured or in need to be renewed.

During the past two decades a new expression has emerged in Swedish business linguistics: Styrelseproffs (appr. Board Professional). The aim of this paper is to study whether a board member legitimately can be considered a professional. This is investigated through the eyes of the theoretical framework of professionalization. The empirical data is collected through interviews and presents the perspective of people considered to be Board Professionals.

The County Administrative Board is an authority with big variations in their work. The fact that the County Administrative Board work with so many different issues makes it difficult for the general public to get an insight in what they do and what kind of archival material they create. This handbook is made to illustrate what the County Administrative Board do and how you can find your way to the archives and its documents, both as an employ and as a public visitor.The Handbook begins with a historical overview of the County Administrative Board, from the 17th century to today, with focus on the County Administrative Board of Uppsala. As the Handbook is made for both employees and for the general public several ways to enter the archives are described.Since the employees at the County Administrative Board of Uppsala have access to the archives them self the Handbook also provides detailed descriptions about how to find the way to the records. These descriptions both explains the way to archives organized in dossier and archives organized in chronological order, both provided at County Administrative Board of Uppsala.All the records that the County Administrative Board of Uppsala has generated though the years are not available in the building of the County Administrative Board but at The National Archive in Uppsala.

The work of the board in owner-managed firms often differ compared to the work of the board in large listed companies. Since the owners are working in different roles, the board in owner-managed firms might discuss topics outside the typical boards agenda, such as questions relating to ownership structure and operational matters. This thesis examines what external board members can contribute with in owner-managed firms, and which the most frequent difficulties are for the owners when deciding to recruit external board members. Through qualitative interviews, three owner-managed firms have been studied, which together with two expert interviews and five seminars, creates the empirics. In the analysis, the empirics are compared to what the earlier theory states.