Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing. The study is founded on a qualitative method that is based on a case study in eight companies.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

This study in Public Administration uses feminism and historical institutionalism toanalyze a highly debated contemporary policy problem that concerns genderequality in the policy of parental leave. The parental insurance was introduced in1974 with the governmental goal of gender equality. In 1974 only 0,5 percent of thenumber of days of parental benefit was paid to men. Today, 40 years later, the goalremains the same and the numbers of days of parental benefit paid to men are 24,8percent.The debate that has characterized the Swedish policy of parental insurance andspecifically the design of the parental benefit is the debate of freedom of choiceversus quota.Our study focuses on ideas and arguments that influence the policy of parentalbenefit. The study assumes, with basis in the theories of feminism and historicalinstitutionalism, that a policy like parental benefit is slow-moving and that pathdependency has lead to a slow development of gender equality..

After the deregulation of the Swedish pharmacy market customers can be lost due to stock-outs. Optimization of pharmacy inventory levels has thus become increasingly important. To minimize inventory costs while considering the cost of shortages the latter must be estimated. However, the shortage cost is very difficult to compute. Thus, the aim of this paper is to estimate the pharmacy-specific shortage cost parameter and its relation to other inventory costs.

Bensinpriset i Sverige har den senaste tiden stigit kraftigt och åsikterna går isär om huruvida detta ska uppfattas som positivt eller negativt för samhället.Denna studie kartlägger de samhällsekonomiska effekterna av ett högre bensinpris och studerar skillnaden i resultat mellan en oljeprisbaserad bensinprisökning och en bensinprisökning som grundar sig på en högre bensinskatt.I en cost-benefit kalkyl har effekter av ett högre bensinpris identifierats och värderats. Resultatet visar att en oljeprisbaserad bensinprishöjning är att uppfatta som negativ för samhället. Även en skattebaserad bensinprishöjning är dock negativ för samhället. En oljeprisbaserad bensinprishöjning åsamkar emellertid samhället en betydligt större nettoförlust än en skattebaserad bensinprishöjning.En marginalkostnadsberäkning har utförts som ett alternativt beräkningssätt av det samhällsekonomiska resultatet av de två olika bensinprishöjningarna. Marginalkostnadsberäkningen uppskattar den samhälleliga marginalkostnaden av en liter bensin till cirka 9,31 kr och att marginalkostnaden ligger under prisnivån bekräftar slutsatsen att ett högre bensinpris är negativt för samhället, då det, vid en bensinskattehöjning, leder till en situation där bensinpriset hamnar längre från det pris som är optimalt för samhället.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

Modedieter är någonting som kommer och går i Sverige och den senaste populärdieten är 5:2-dieten. Syftet med studien är att undersöka och få en ökad förståelse om 5:2-dieten och dess utövare. Studien är baserad på en tvärsnittsdesign och som metod har en enkätundersökning utförts. Studiedeltagarna som deltog i enkäten är 150 personer varav 121 är kvinnor. Deltagarna i undersökningen hade utövat dieten olika länge, alltifrån 3 veckor upp till mer än 6 månader.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Vi studerar Samhällsbyggnad med infrastrukturinriktning på Luleå tekniska universitet. Under vår praktikperiod på Sweco Rail gav vår handledare Olof Johansson oss idén om att fördjupa oss i vår framtida infrastruktur.Vi har i arbetet engagerat oss för tidigare infrastruktur i Boden och Luleå, hur det är idag, hur det kan se ut i framtiden och även hur det ser ut i andra länder. Vi har gjort en förundersökning där vi har frågat 200 civila personer hur de reser idag och hur de tror att man kommer resa år 2070. En undersökning har också gjorts i skolklasser i Boden och Luleå. Barn i åldrarna 7-13 har svarat på ett frågeformulär och ritat en teckning över hur de reser år 2070.Vi har intervjuat flertalet insatta personer inom infrastruktur i Boden och Luleå för att få en bra uppfattning om hur det ser ut idag och hur det planeras att se ut i framtiden.

An open fitting is suitable for persons with sloping hearing loss and relatively good low fre-quency hearing. Sensory neural hearing losses often have this type of configuration. A large ventilation canal gives a greater feeling of comfort and less occlusion. The purpose of this study was to look at the hearing aid benefit of open fitted hearing aids. Self report question-naires were sent out to 102 patients who were given ReSound AIR during the year of 2006 in Uddevalla.

The annual cost of home care services of transport in Falun/Borlänge, is now at 31 million kronor. It is clear from previous research that it is possible to reduce these costs through a restructuring of the existing home-help service. The restructuring aims to have a higher proportion of older people, who are in need of care, to live in special accommodation, in order to reduce transport costs. Therefore there is a need for systems that allow home-help service to plan their operations in such a way that transport is working as efficiently as possible. Through better planning, there are profits to be done.

the most obvious problem at Traction today is the in-between handling that demands much time and resources. The reason is that the packages are not designed with handling in mind. Several of the packages of today also have a poor degree of utilization that means there is room for a fewer number of articles. That in turn means more packages, more transports, more storage space and more staff. On the basis of a specification of demands ? which take quality and environmental influence, as well as transport, handling and economy in account ? we have developed suggestions on new packages that will facilitate handling and lower the total costs, The time of handling will in some cases abbreviate to just a few seconds with the new packages.

At the turn of the year 2009/2010 there was a change in the regulations on sickness impact. This led to 328 persons in County of Kronoberg had an expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) when they reached the maximum time for sickness or temporary disability compensation. These individuals were offered introductory programs with the employment services. The purpose of this study is to investigate how the population with expired period of sickness benefit from the Regional Social Insurance Office in the County of Kronoberg (Försäkringskassan Kronoberg) is described in the initial stage, and to explore how individuals who achieved expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) talks about the meaning to get an expired period of sickness benefit regarding economic and social issues. The study was inspired by Grounded theory.

Arbetets utgångspunkt är att ta reda på vilka effekter en ny infrastruktur kan få på en kommun och på ett samhälle i kommunen samt vilka fysiska åtgärder berörda aktörer avser vidtaga på grund av satsningen. Jag har använt mig av Ale kommun som exempel när jag studerat. Jag har gjort en fallstudie över två liknande områden, som också påverkats av ny infrastruktur. Därefter har jag analyserat och diskuterat om man kan se några samband kommunerna emellan. Det jag har kommit fram till är lite olika.