Det finns många faktorer som påverkar kvaliteten på styrelsens arbete. Tidigare forskning har funnit ett negativt samband mellan värdering av företag och antal styrelsemedlemmar. Då det finns en avsaknad av liknande studier på den svenska marknaden avser denna studie att undersöka sambandet mellan styrelsestorlek och värdering av företag. Vi undersöker 203 bolag noterade på Nasdaq OMX Nordic under perioden 2011-2013 med hjälp av en regressionsanalys. I motsättning till majoriteten av tidigare forskning finner vi ett positivt samband mellan styrelsestorlek och värdering, mätt som Tobin?s Q, för företag listade på Nasdaq OMX Small Cap.

This paper constitiutes graduate work at the Swedish University of Agriculture Science, the Department of Urban and Rural Development, Ultuna. The main objective of this work has been, in part, using the municipality of Runby as an example, to test different inventory and analysis methods directed towards a sociotopic usage perspective. A secondary objective has been, based on knowledge obtained from current research results concerning the usage of green areas, to transfer the analysis results to a proposal for a free space planning over Runby. People living in the countryside often have good access to nature as well as access to a garden of their own. In the city, however, there are considerably less people that have access to a private outdoor spaces so the parks become a type of public living room for all the inhabitants. Through the lack of private green spaces and through the anonymity of the city, an inviting atmosphere is created towards spending time in the park.

Wind and wind damage has become a hot subject because of the storm ?Gudrun? in January 2005. The main purpose of this study was to establish how the land owners attitude toward preventive wind damage actions was changing immediately after they had been struck by a storm. The result of the study was built on interviews. In springtime 2005 a total number of 20 private land owners were interviewed. Ten of the landowners lived in the province of Småland and ten in the province of Värmland.

Hällaryd archipelago, consisiting of approx. 50 islands, islets and skerries, is situated east of Karlshamn city in Blekinge province. The archipelago has been shaped into a rift valley by volcanic activity, the inland ice and maritime climate.The archipelago is divided into seven main islands: Bockö, Västra Bokö, Ekö, Hallö, Joggesö, Mjöö and Tärnö. This essay will connect population changes with land use.

The practice of landscape architectural involves forming the space in our cities and suburbs, as well as the landscape surrounding. The need of exploiting green environment leads up to, among other issues, flood problem during heavy rain and overfed water environments. The problem is partially caused by the shortage of knowledge, how the environment is responding of the innovations made by the city- urban planning and how to get sustainability. Research and knowledge how to take care of our environment, in a natural way, is increasing. The object of the thesis is to propose control and balance in urban wetlands, and discuss the difference a plant design can do. The thesis deals with discourses in the field of landscape architecture, biological diversity, dam construction, limnology, planting design and management, pollution of the environment and urban design practice.

Children are said to be the future of our society. Hence, how we take care of our children is a cause of concern. This is evident in much of the social work that is carried out in Sweden. One of the times when we find children to be the most vulnerable is when they, for different reasons, are separated from their biological families and placed in foster care. Based on the fact that Sweden over the last century has experienced an increased immigration intake we wanted to take a closer look on how this change of the population dynamics has influenced foster care in the country.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase.

Smallholder farmers in Uganda suffer from declining productivity. With a rapidly increasing population, marginal land is taken into production and the current land management leads to loss in soil fertility and escalation in soil erosion. There are studies indicating that the use of agroforestry increases soil organic carbon (SOC) compared to systems without trees. Soils which are high in carbon have many advantages, for example better water holding capacity, which can reduce stress on crops during drought. The aim of this study was to determine the effect agroforestry has on SOC concentration in small-holder farming systems in Uganda. The intended system to study was farms practicing agroforestry methods or not in intercropped plantain (cooking banana) fields.

The aim of thesis was to, through a action research study and through individual interviews with five students, clarify their perspective on educational assistance in high school. The study shows that students prefer teaching in small groups outside of regular whole class because it gives the them access to the factors they consider crucial for a functioning support-time whit a skilled and dedicated teatcher, in a calm and safe environment. Moreover, the students claim the importance of technical equipment especially in the Swedish subject, but also in other subjects. Today the educational assistance varies from an outside-the-class teaching situation to a whole-class situation with teacher support as well as technicaal equipment. When the student were asked to describe the cinditions under which studies can be conducted with the whole class they tried to imitate the learning environment they have in a small group.

Nowadays the majority of the thinnings made in Swedish forests are done by machines, harvesters and forwarders. The most common model in thinning with a harvester is strip-road operated thinning and stand-operated thinning with one intermediate passage between the strip-roads. This study is a time study with some quality follow ups on a strip-road operated thinning model, a stand-operated thinning model with one intermediate passage between the strip-roads and a stand-operated thinning model with two intermediate passages between the strip-roads. The machines in the study were a small harvester (Forestline MPM C90) and a medium sized forwarder (Timberjack 1110). The study was made in Litsnäset outside the city of Östersund in Sweden and was made during the autumn 2007. In a lodgepole pine stand six study units (0,6 ha) were thinned with the three different models, two study units per model.

Företagen riskerar att utsättas för förlustbringande värdeförändringar i tillgångar och skulder, eftersom de exponeras för olika marknadsrisker som fluktuationer i räntor, växelkurser, råvaru- och aktiepriser. För att skydda sig mot dessa fluktuationer och för att minimera exponeringen av marknadsriskerna, använder företag sig av olika typer av finansiella instrument. IFRS 7 är den standard som behandlar finansiella instrument och riskupplysningar. Standarden infördes år 2007, med avsikten att intressenten ska kunna tillgodoses relevant information om företagets hantering och exponering av finansiella risker.Syftet är att genomföra en studie på finansiella företag inom segmenten Large- och Small Cap och undersöka till vilken grad de efterföljer upplysningskraven beträffande marknadsrisker enligt IFRS 7, samt huruvida det förekommer något samband i upplysningsgrad och Cap-tillhörighet.Studien behandlar samtliga finansiella företag inom Large- och Small Cap-segmenten. Punkter i IFRS 7 som berör marknadsrisker har valts ut och företagens årsredovisningar har granskats för att undersöka upplysningsgraden och om det finns ett samband mellan upplysningsgrad och Cap-tillhörighet. Resultatet visar att företagen inom Large Cap-segmentet upplyste helt enligt kriterierna i 36 fall av 64 och företagen inom Small Cap upplyste helt enligt kriterierna i 9 fall av 32.

Nya bättre transportmedel och sätt att kommunicera gör att världen krymper, konkurrensen hårdnar och detta tvingar företag att fokusera på kunderna. Dagens företag måste veta vad deras kunder värdesätter och det har gett begreppet kundvärd en ny och viktigare betydelse. En bransch där konkurrensen hårdnat de senaste åren, på grund av bland annat avregleringar, är flygbranschen. En viktig pusselbit för att denna bransch skall kunna fungera är flygplatserna. Flygplatser var en gång i tiden enbart platser där människor var ?tvungna? att passera för att ta sig till en ny destination.

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

Syftet med denna studie är att undersöka sambandet mellan Stockholms parker och offentliga grönområdena i relation till den rådande förtätning staden genomför. Stockholm har en tydlig strategi på att skapa en tät stad vilket medför effekter på stadens parker och offentliga grönområden. Studien diskuterar de värden som tillkommer och går förlorade när exploateringen av staden ökar samtidigt som den totala arealen grönområden minskar. Vidare diskuteras det offentliga grönområdenas funktion i den täta staden. De metoder som använts i studien består av semistrukturerade informantintervjuer i kombination med telefon- och e-postintervjuer följt av en bred litteraturundersökning.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.