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.

Equine metabolic syndrome (EMS) it?s a clinical condition that includes obesity, regional adiposity, insulin resistance (IR) and laminitis. A similar syndrome exists in human medi-cine, the metabolic syndrome (MS), were systemic hypertension also is a prominent fea-ture. The systemic hypertension seen in humans with MS is partly due to a vascular endo-thelial dysfunction with an enhanced endothelin-1 (ET-1) mediated vasoconstriction. There are indications that systemic hypertension might be a feature in EMS as well but if ET-1 is involved in the development of the systemic hypertension in horses is not known.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

The purpose of the thesis is to investigate whether a Higher income make individuals more likely to exceed the speed limit. In addition to income the variables age, sex, perception of the speed of the average driver and offense history for the last three years are taken into account.The method used is based on a survey performed at the mandatory annual motor-vehicle inspection (Bilprovningen). 177 individuals were asked to participate, of these, 124 completed the survey which in turn left us with 117 usable observations.The analysis is based on two forms of regression, a linear regression and an ordered logit regression to confirm the results for the ordinal data.The final model indicates a result where income and age are statistically significant. Sex is considered insignificant for our data material and is excluded from the model. Age has a negative effect on the propensity to exceed the speed limit while income has a positive effect.

This thesis is based on the conception that class is relevant. The thesis discussesclass relevance and consciousness of class amongst personal at the department ofsocial welfare in Lund.I have studied different theories of class from Karl Marx, Max Weber and PierreBourdieu. The study´s empirical survey is based on interviews with the personalat the department of social welfare in Lund. Then I have applied their view onclass on models based on the theories mentioned above.Out of my analysis I can draw the conclusion that the consciousness of class ishigh and that the applied models matches the interviewed personal. An importantaspect is that class perspective is bound to class.

ABSTRACTThe aim of this study was to examine the relationship between job satisfaction, birth order and sensation seeking. The sample consisted of 179 jobholders in four different organizations in southern Sweden, with an average age of 44 years (SD = 12,12). A questionnaire consisting of three parts was used to map out and measure the participants? family background, birth order, job satisfaction and sensation seeking. The study showed no significant relationship between birth order and job satisfaction (p = 0,127).

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Since the first wolf was taken as a companion animal a lot have happened with the biology of these animals. Is it possible that changes in the gut microbiota of the domestic dog are involved in the increasing numbers of animals with gastrointestinal disorders? Probiotics have been proven to promote the immune system of dogs by increasing concentrations of neutrophils and monocytes, decreasing the fragility of erythrocytes and increasing the serum IgG concentrations. Probiotics have also been shown to improve the fecal consistency, fecal dry matter and defecation frequency of dogs. The aim of this study was to find out if the bacterial counts in the gut of dogs differed from the gut of wolves, with the focus on lactobacilli.

In the farrowing pens the amount of bedding material and the quality of the concrete floor has a huge impact on both the sow and the piglets. In this study imbedding of rubber flooring on the solid area in the farrowing pen was used to see if it had any effects on the sows lying behaviour when compared to concrete. Another important aspect was to evaluate if the rubber floorings had a high enough durability to resist the normal wear in a farrowing pen. Concrete flooring is assumed to have a Higher thermally conductive effect then rubber which can affect the sow?s chance to cool down.

1. Reaction on burial depth and nitrogen availability and placement in competition with a crop In this trial it was investigated how couch grass (Elymus repens) changes its ability to compete in stands of wheat and barley with different burial depth and different amounts and placement of nitrogen. More knowledge in this area can be valuable in the attempt to decrease the use of herbicides and still keep the weeds under control. The trial was carried out in the summer of 2004 as an outdoor pot experiment. The pots contained 15 litres of soil with a surface of 0,06 m2.

The importance of daylight for humans has been known for a rather long time. Applying this knowledge in the science of urban planning is not very common, at least not in Stockholm, Sweden. Living in a country far from the equator with great differences between daylight and darkness during the year, daylight gets even more important for our wellbeing. This study aims to highlight the subject of daylight planning and contribute to the discussion about how to include daylight in the process of urban planning. By critically observing a new built district in Stockholm and applying guidelines of how to use daylight planning, this paper shows how important it is to include daylight planning early in the process.

Changing of the hoof angle is a common method for the treatment of many lameness-related conditions (Moyer 1980; Stashak 2002). Various studies in the literature have indicated different results of the effect of changing the hoof angle on the movement of the distal limb. Our study investigated the effect of raising the heel of the forelimbs by 10,7 mm on the movement of the distal limb. Horses trotted on a treadmill at several predetermined speeds. The kinematics of the distal limb was determined and variables including the extension of the fetlock joint were determined.

Sewer trenches usually contain material with a Higher hydraulic conductivity then the adjacent soil. Thus they can serve as paths of preferential flow in a polluted area. Wastewater from factories can also leak from wastewater pipes and pollute the soil in the sewer trenches.The purpose of this project was to investigate pollutions in sewer trenches and in sewer pipes in the industrial area of Köpmanholmen, 20 km south of Örnsköldsvik in the north of Sweden. To make an estimation concerning the potential of transport of pollutions in sewer trenches, hydrological calculations were performed.Leakage to any greater extent did not seem to be a problem in the area. This is the case both for the concrete and the wooden pipes that have served as factory wastewater pipes.

This essay examines possible maternal deaths in paleodemographic analyses and grave material by comparing three cemeteries: Nya L?d?se, Helgeandsholmen and V?sterhus. By comparing mortality patterns and burial practices, the aim is to investigate possible signs of obstetric care during medieval and early modern Sweden. The results show a Higher death rate for adult women in all three burial places, indicating possible maternal deaths. Fetuses and small children were found in all cemeteries and potential evidence of medical knowledge were found in Nya L?d?se.