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.

Research concerning movement patterns of wild animals has been advancing since GPS technology arrived. But studying the snow leopard (Panthera uncia) is still difficult because of the harsh territory it inhabits in Central Asia. This study took place in south Gobi, Mongolia, and aimed to estimate the time spent at kills and the maximum distance away from kills between visits. Snow leopards were monitored with GPS collars that took a location every five or seven hours. Potential kill sites were established by identifying clusters of GPS-locations in ArcGIS and visited in the field for confirmation.

Better, more efficient fertilizers with great productivity and economic returns are needed, but it is important today to find fertilizers that are also sustainable. It is also important to carefully monitor their impact on the environment, including potential side-effects. In this context, the microbial communities that carry out numerous essential functions contributing to a functional ecosystem are of particular interest. The present study is a complement to a pot experiment that investigated the potential of different waste products for use as fertilizers and how they affect the microbial community. In the pot experiment, the clearest treatment change in microorganism community function was found in the fully fertilized treatment used as a positive control. The question was whether this was indirect, i.e.

Every spring you can see newborn foals running on fields among the mare. But some unfortunate end up visiting the equine hospital requiring surgery. This is a challenge for the anesthetist because of the neonatal foal?s unique physiology. Therefore you need to take these differences under consideration when you anesthetize foals.

The low bearing capacity of roads during the spring thaw and periods in the autumn leads every year to increases costs for Holmen Skog. To reduce costs and increase accessibility Holmen Skog decided to install and test a CTI-system. Central tire inflation (CTI) is a system that makes it possible to monitor and vary a vehicle?s tire inflation pressures from the cabin, while the vehicle is in motion. When tire pressures are reduced, the area of the contact surface between the tire and the road increases, thus reducing the ground pressure. The purpose of this study was to evaluate the CTI-equipped vehicle and analyze if the CTI technology is economical defensible during the thaw 2005.

Fertiliteten hos högavkastande mjölkkor i världen har en negativ trend. Eftersom brunststyrkan avtagit i takt med att mjölkproduktionen ökat, och lantbrukarna har allt mindre tid avsatt för observation av sina djur, finns en växande marknad för automatiska brunstpassningssystem. I denna studie utvärderas ett sådant system; Heatime®. Arbetet är tvådelat, och består av en retrospektiv studie av den eventuella förändring i besättningarnas fertilitetsresultat som uppkommit efter installation av systemet och en enkätstudie som utvärderade hur nöjda 65 lantbrukare var efter inköp. Efter att ha granskat och jämfört fertilitetsdata (antal kor, inkalvningsålder, kalvningsintervall (KI), kalvning till första insemination (KFI), kalvning till sista insemination (KSI), antal inseminationer/serie, 56 dagar non-return, andel dräktiga av nypåbörjade och dräktighetsprocent per insemination) från de databaser som finns i Sverige (kokontroll och seminrapportering) från två år före installation med två år efter konstaterades att dessa värden inte skiljde sig signifikant åt. Detta beror antagligen på att fertiliteten hos mjölkkor är så pass multifaktoriell att det finns fler faktorer än bara brunstpassning som påverkar resultaten. Resultaten av enkätundersökningen visade att majoriteten (94 %) av de som köpt systemet var så pass nöjda att de skulle köpa det igen, och 96 % av dem tyckte sig se en förbättring av fertilitetsresultaten efter installation. Vidare uppgav 76 % att de ansåg sig spara väsentligt med tid varje vecka efter installation av Heatime®. Om tid sparas varje arbetsdag utan negativ påverkan på fruktsamheten får detta ses som en vinst och skulle kunna motivera en installation av systemet.

Sverige har en relativt låg andel entreprenörer, mätt i entreprenöriell aktivitet ligger Sverige enligt GEM (Global Entrepreneurship Monitor) på 40:de plats av 42 länder. Detta är en föga smickrande siffra för Sverige som land då entreprenören bidrar till att skapa och upprätthålla tillväxt, samt att öka sysselsättningen genom att generera och sätta en affärsmässig prägel på nya ekonomiska möjligheter för landet. Nyföretagen tar dessutom upp kampen med de redan etablerade företagen, och tvingar dessa att förnya sig och bli effektivare. Syftet med uppsatsen är att undersöka vad som krävs för att lyckas som entreprenör eftersom ett lyckat nyföretagande bidrar till att öka vårt lands välfärd.Våra undersökningar som vi gjort genom att studera teori och intervjuer med entreprenörer visar att framgångsrikt entreprenörskap beror på en rad olika aspekter. Dels krävs personliga egenskaper som att kunna tolerera risker, inte vara rädd för misslyckanden och uthållighet för att nämna några.

Students at the School of Engineering at Jönköping University have on behalf of the swimming organization ?Nässjö Sim och Livräddningssällskap? conducted research on how to monitor and evaluate swimmers and swimming groups in a simple and efficient manner with a focus on usability and user friendliness. Since no system existed that could meet these requirements, the client had a desire to tailor and develop such a system. The purpose of this work was to develop a system that would work as a tool to be used by coaches and swimmers alike and allow them to eventually follow the development of swimmers and swimming groups. The organization also wanted to have the ability to create tests and exams, both for land and water training, register these in the system and in a structured way know which swimmers took and passed these.For this thesis, the following questions functioned as a framework for progress.UsabilityHow to design a usable system and what is required?SystemWhat type of system is best suited to meet the client's requirements and preferences?Competition resultsHow can one retrieve all the competition results for swimmers of Nässjö SLS?DatabaseWhat type of database is best suited to easily share data with an external existing database?Usability has been the main focus throughout the project.

The Swedish market for vehicle inspection is re-regulated since June 2010. More than four years after the re-regulation there are eight companies in the market. Two of these companies are a result of the former monopolist's owners divided the business among themselves. The remaining six companies have entered the market through acquisitions or by building up their business from scratch, these are known as new entrants in the study. The competition has developed slowly and the former monopolist still has the highest market share.

The trend towards increasingly large farming units raises questions regarding how to better monitor production. Larger units make the impact from possible errors more severe, which increases the pressure on management supervision. To cope with management issues, prevent errors and handle increased demands on traceability and documentation, the Real Time Location Systems (RTLS) concept is making its way into various parts of agriculture. In sectors outside agriculture, RTLS are already being used successfully to track and locate items through nodes at different levels of accuracy, such as room level or the relative or absolute position. Empirical data can be received in real time from the nodes.

This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.

The transformer is one of the most common and most important electric machines for power companies. Cost of investment and the economic worth of a transformer are counted in millions of SEK. Because of that, proper maintenance actions that may lead to longer technical life time should be the aim in all situations.The aim with the report was to perform transformer diagnosis by dissolved gas analysis on Umeå Energi AB´s power transformers and a risk assessment. The report should also contribute to longer life time for the transformers.Oil samples were taken from each transformer two times. The first sample in summer 2013 and the second in April 2014.

Social media is by many believed to be the core of a new type of Public Relations. This new PR is called PR 2.0. Most larger companies today are to be find using dif- ferent types of social media to interact with their publics. Each year companies invest more money in this type of digital public relations. Social media is a relatively new online phenomenon and still used at a very early stage.

Many traffic incidents are due to the driver?s lack of attention, resulting in dangerous lane departures, either sliding off theroad or into the oppose lane. These kinds of incidents often have serious outcomes, which has led to much effort being concentrated on preventing or lessening the damages when the incident is already a fact, for example by installing safety belts and air bags. These measures may be considered to be acts of so-called passive safety. Active safety on the other hand, means that the safety systems intervene before the incidents have occurred.

The purpose of this study is to describe and analyze a group of participants (social workers, contact families and the young adults who had been given a contact family as children) and monitor their experience of the intervention contact family and its goals, contents and design. We also wanted to look into what goals and guidelines are available regarding the interventions design and contents. We also looked into parts of the intervention which the participants found most useful for them individually. The method we used in our study was qualitative interviews. We compared and analyzed our results to research made on the subject and the theoretical frame.