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 aim of this study has been to take part of six ex-alcohol addicts? narratives about their lives with starting-point in which factors that has been significant and/or determining to be able to leave a life in abuse and what change this process has implied for their identity. To achieve the purpose with this study has three questions been formulated. These are what in the person?s life have been important in the process of a life free from alcohol, what were specific and decisive that effected the decision to stop using alcohol and what is the attitude to them self and their new role as an ex-alcohol addict. Alcohol is a drug that is legal and accepted in the society and it´s hard to discover an addiction.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Studies show that the interest and knowledge about science among teenagers is decreasing. They also reveal the difficulties to explain the ecological processes and that the ideas about the nature are collected from everyday life and early school years.The intention of this investigation was to find out more about children?s ideas and knowledge about the ecological processes and to compare these results with the curriculum.The method was a questionnaire and interviews with children in school year 1 ? 6. The aim of the studies was also to find out if any progress connected to age could be found, concerning understanding of the ecological processes.The results showed difficulties in achieving the predestined goals for biology and chemistry concerning ecology cycles and they differed a lot between the children. Often the learning process showed very little progress.

The environmental debate is more intensive than ever before and the demands on companies increase. There are a number of methods to make it easier for the companies to fulfil the demands. Life Cycle Assessment (LCA) end ecodesign are some of the methods that can be used. Syntronic AB has the possibility to reduce the products´ environmental impact in the design phase. Therefore it is important for the company to make it possible to visualize the negative environmental impacts a product can cause in an easy way. It is also important to visualize for there clients if any improvement is possible. The purpose of this thesis is to develop a simplified model.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

Sara Lidman?s first novel, Tjärdalen (The Tar Pit, 1953), addresses ethical issues in a remote village in the north of Sweden. This essay discusses the novel?s narrative technique and the ethical aspects implied by the narration and aesthetic design. The approach is based on Adam Zachary Newton?s narrative ethics, which links narrative theory and method with an ethical perspective.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

The purpose of this study is to present arguments concerning a zestful learning for children ages 6-9 in mathematics. Four books in mathematics has specifically been analyzed to investigate what is written concerning a zestful learning. By means of an argumentation analysis within a qualitative text analysis the arguments are put forth. The didactic choices of the chosen literature are analyzed in a subject-matter didactic context. The result implicates a multitude of arguments and didactic choices supporting a zestful learning.

Research on psychosocial health in social work isn't developed enough. Instead, there's much more research on psychosocial unhealth. What about social workers, the unhealth is often related to the situation at work and the work environment.The aim of this study was to "during interviews understand the factors which social workers experience as important to maintain their own psychosocial health in the life situations". With hermeneutic method the particular interest was directed on how the participants experienced and explained their psychosocial health on the basis of their life situations, and the results was analyzed with Antonovsky's (1991/2005) perspective directed on health and Sense of Coherence (SOC). In the study, we used a qualitative form of interviews which allowed our participants to answer with their own words and from how they interpreted the questions.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Work-Life Balance (WLB) is defined as the ability to manage both work-life and non-work life successfully. WLB can be evaluated by examining individual?s experience of Work-Family Conflict (WFC) and Family-Work Conflict (FWC), both of which can be assessed by a questionnaire developed by Netemeyer, Boles and McMurrian (1996). The aim of this study was to explore if responses to the questionnaire, the amount of time spent on studies, household chores and sick leave, were gender related or not, among civil-accountants students. The survey included 138 respondents (74 woman and 64 men).

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

The purpose of this study is to incrementally, through a combination of various methods, examine the assumptions about the working economic outcomes that can be made based on planned ergonomic intervention in a department at Pfizer Health AB in Strängnäs. The study contributes to knowledge about how assumptions on OSH financial results can be made, based on planned ergonomic interventions. These assumptions were based on biomechanical calculations made on the basis of ergonomics measurements with inclinometer. The study is important because previous research has shown that poor work environment have a bad impact on the economy of a company in different ways. It can for example be negative impact on the company's productivity and quality of the units produced or the services provided.