The main role of the non-executive directors (NED) is to constructively stimulate and advice the management by developing proposals on strategies. The members are not considered employees but rather members of the board and therefore are concerned with managerial issues. Moreover they audit the performance of management in meeting the agreed targets and they control the stated achievements. In the last years it has become more apparent that their general task is to keep under control the entire business without involving themselves in the day-to-day activities. Given that, it is understandable that the company is managed by senior managers which are required to run the business and are responsible for the strategic and operational planning. Overall, compared to the two-tier board, the British system has no black or white characteristics between the board functions, neither between the different members nor within a membership itself (Jungmann, 2006).