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.

Human presence has always influenced the surrounding areas, the forest as well. Structure and species composition have changed during human land use. Knowledge regarding these changes should be of great interest for conservation and forestry. We have analyzed human impact on the tree species composition on five study sites during 2000 years in Ångermanland, Sweden. More specifically the change in tree species composition in percentage amongst alder, birch, spruce and pine over time.

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..

This report is commissioned by the Water and Sewage Agency in The City of Mariehamn, Åland. The basic aim is to investigate positive or negative effects of a relocation of the sewage pipe from a wastewater treatment plant, Lotsbroverket. The environmental licence of Lotsbroverket is to be revised and The Environmental Appeal Board at Åland?s Government and Administrative Board has made demands that several possible locations in an outer water area should be examined. The present location of the sewage pipe is in Svibyviken, which has been classified as an ?inner water area?.The objective of this work is to study to which extent the nutrient loading from Lotsbroverket influence the environmental conditions in Svibyviken, and to investigate the suitability of different locations of the wastewater pipe from Lotsbroverket.The way a coastal area looks, i.e., its morphometry, determines to a large extent its ecological characteristics.

In the process of making carton boards into Skoghall Mill, are great quantities of water being contaminated. This water has to be treated before it is possible to release into the recipient, Kattfjorden. One of the contaminations that is important to extract from the wastewater, is organic carbon (measured as TOC-total organic carbon) because microbiological breakdown can lead to the bottom becomig free of oxygen.The wastewater treatment at Skoghall Mill is done through an external wastewater treatment that is located at the factory. The biological treatment (aerated lagoon) is a 140 000 m3 water pool with surface aerator, which is give oxygen to the water. In the lagoon live microorganisms who performs the biggest part of the TOC-reduction.One problem with the lagoon is that the treatment of TOC is considerably worse during wintertime than during summertime.

Swedish goats are mainly held for cheese production and therefore, both milk quality and composition are of great importance for dairymen. Today, only few data exists on milk composition from Swedish dairy goats and the casein content is still unknown. One way to reduce the work load for goat farmers and increase animal welfare can be to keep goats and kids together for longer periods. The aims of this study were to investigate how milk yield and composition were affected when kids suckled their dams during 8 weeks, and to measure the casein content on farm level by a mid-infrared spectroscopy method, previously calibrated for goat milk. Lactating goats were kept in two different MIX- systems where the dams are both suckled and milked.

This essay describes a single case self-study of a music composer in order to track the compositional process in real time. In the study the subject and the researcher are the same person. The study builds on previous empirical studies that have used methodological approaches such as analysis of computer-based digital data collection, verbal protocol and video observations. It deals with issues of the compositional process related to for example time consumption, number of artistic decisions, the different roles and skills of a music composer, and methods of research in the musical composition process. During three shifts the researcher worked as a music composer dealing with the issue of converting an audio sketch of a composition into a representative finished audio product.

Eutrophication of lakes and streams are nowadays a well known environmental problem and implies an enrichment of the nutrients phosphorus (P) and nitrogen (N). Phosphorus is considered to be the most important component for the growth of aquatic plants and leads in too large quantities to an intensification of growth. Phosphate (PO4) is the fraction of phosphorus that can easiest be taken up by plants and thus have the greatest impact on eutrophication. Increased plant growth in lakes and unfavorable conditions for aquatic animals are two examples of negative consequences. A significant portion of the increased nutrient supply to nearby water can be derived to phosphate leaching from agricultural areas, where private sewers and agriculture is two main sources.

The EU Water Framework Directive has led that management follows the boundaries of natural catchments.The Swedish waters suffer from a nutrient overload that originates mainly from diffuse sources such as agriculture and the subcatchment of Hackstabäcken in Vallentuna Kommun, just north of Stockholm, has been chosen for this study because of its high nutrient load and because it has undergone obvious changes in land use through the years.In this study, the land use in 1902 is compared with the land use in 2011 in order to investigate if it has influenced the ability of the landscape to produce ecosystem services related to nutrient removal. These services will continue to be produced as long as the system is stable and resilient, but when landuse changes and manure from horses increases it will lead to disturbances that can convert a system from one regime in to a completely different one. That will result in loss, or degradation, of ecosystem services such as denitrification, phosphor sedimentation and adsorption, vegetation uptake and infiltration.The results of this study are based upon area calculations of landuse from old maps from 1902 and 2011. Through these maps it becomes clear that the forests in Hackstabäcken, has increased with 170 ha together with an urbanization of 311 ha, at the same time as wetlands and arable land has diminished and lakes has suffered from reductions. Wetlands have been reduced with 76 ha and the ones remaining are of insufficient quality from a nutrient removal perspective.Data from 1902 and 2011 regarding number of horses and bovines indicated a decrease in bovines and an increase in horses.

This research explains and describes the role music notations may play in an unconventional way. The aim of this research is to show that by balancing composition, interpretation and improvisation, the performer(s) could produce or open the door to a reservoir of new sounds, which could emerge through a composer?s awareness of the need to balance these elements. That act of balancing depends on the musician?s interpretation through their interaction with the music notation, with their action process on the instrument and each other.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Horses are grazers with a digestive system that is adapted for a high fiber diet. Forage is a fiber rich feed that includes grass and legumes. A deficiency of forage and an excess of grains may cause gut disturbances and stereotypic behavior. The aim of this literature study was to summarize information on the horse?s capacity to consume forage-only diets with focus on the horse?s need of energy and protein.

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.

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.

By describing and analyzing a self made composition for the Swedish folk music instrument ?nyckelharpa? with emphasis on playing techique, dissonance treatment and interpretation questions are reflected upon regarding how dissonances and andvanced harmonical progressions are treated on a limited instrument such as ?nyckelharpa?. By emphasizing the traditional norm connected to the interpretation and instrumentation of traditional Swedish folk music (a traditon in which the nyckelharpa is included) and comparing the te- chniques connected to it with the recent composed material in a western classical context the possibilities and limitations in composition and interpretation are further investigated. Thus the musical experience and the documentation of the process of composing a concert for nyckelharpa provides a knowledge base for reflective analysis upon questions regarding interpretation, composition and dissonance treatment. This thesis also provides a brief summary of traditional playing and bowing technique as well as a short historical description of the Swedish traditional instrument ?nyckelharpa?..