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.

Stressrelaterad ohälsa är idag vanligt förekommande och forskning kring arbetsrelaterad stress och utmattning är omfattande. Däremot är forskning om medarbetares och chefers upplevelser tämligen begränsad. Det sociala stödet från omgivningen har visat sig vara av stor vikt när den drabbade ska återgå i arbete och chefen har en viktig roll i detta skede. I Studien undersöktes på uppdrag av ett företag vilket stödbehov chefer har i denna process. Tio personer deltog och genom en halvstrukturerad intervju studerades deras upplevelser samt vilket stödbehov som fanns.

The purpose of this thesis is to explore what possibilities Swedish public library has to work with and promote integration. The possibilities are examined on the basis of internal requirements of integration, the role of public library in the civil society and its policy documents. Further, the thesis examines what Swedish National library politics could contribute to this particular field. The experience of integration politics shows that a genuine commitment from all parts of the society is required in order to build an integrated society. The part of a society that public libraries are closest to and have the greatest impact on is undoubtedly the civil society.

Hedgefonder är ett relativt nytt investeringsalternativ vars målsättning är att leverera positiv avkastning, i de flesta fall till låg risk, oberoende av marknadens utveckling. Med ledning av portföljvalsteorin och CAPM, som är en modell för att utvärdera kapitaltillgångar, ska uppsatsen besvara om hedgefonder lyckas med sitt mål. Vi fokuserar på perioden mars 2000 till april 2006, som inkluderar både börsnedgång och uppgång, för att kunna studera om hedgefonderna lyckas med målsättningen att generera positiv avkastning oavsett börsklimat.Till skillnad från de flesta andra studier som syftar till att utvärdera hedgefonders prestationer i jämförelse med traditionella fonder kommer jämförelsen göras i förhållande till SIX Return Index, SIXRX. SIXRX är ett marknadsindex som speglar kursutvecklingen för bolag på börsens gamla A- samt O-lista och som inkluderar återinvesterad utdelning. I uppsatsen har vi kommit fram till att de valda hedgefonderna lyckas med målsättningen att alstra en positiv avkastning oavsett börsens utveckling..

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

ABSTRACTBogren, E & Dahl, C. 2010.Åtta personalchefers syn på friskvård. C-uppsats i Folkhälsovetenskap 15 hp, Akademin för hälsa och arbetsliv. Högskolan Gävle. Purpose: The purpose of the study was to investigate staffmanagers opinions about keep- fit activities.

The purpose of this paper is to investigate if a dynamic investment strategy on the Swedish asset market can accomplish better returns then a static investment strategy. The dynamic investment strategy is created by incorporating business cycle predictors and firm-level variables to predict future stock returns. The predictive regression is calculated wih 60 months of observation (1999 01-2005 12) and is then used to estimate future returns for 23 months in the period 2004 01 -2005 11. The structure of the regression, with linear functions of ? and ?, goes back to Shanken (1990) and Avramov and Chordia (2005) has had success with the variables chosen.

Syfte/Purpose Syftet med uppsatsen är att undersöka sambandet mellan aktiens omsättningsvolym och dess avkastning under olika marknadsförutsättningar./The purpose with this essay is to observe the correlation between the stock turnover volume and the return under different situations on the market. Metod/Method Den metod som jag har använt mig av är en kvantitativ undersökning. Genom att utföra en kvantitativ undersökning har jag gjort det möjligt att undersöka ett stort antal aktier. Jag har jämfört utvecklingen av 60 stycken, slumpmässigt utvalda, aktier vid både en positiv samt negativ trend av index./The method that I have used is a quantitative study. By execute a quantitative investigation I have been able to study a large amount of different stocks.

The Swedish government has introduced a goal to reduce the energy intensity by 20% to the year 2020. To reach this goal actions need to be taken throughout the energy sector which includes residential and commercial buildings. This thesis considers the possibility to reduce the energy usage in a building located close to Uppsala. The analyzed building is a combined office, cafeteria and entrance and was completed about half a year before this project started. Therefore the measures presented for a more energy efficient building are presented as measures for future constructions.Simulations have been made in VIP-Energy, a dynamic energy calculation program.

The purpose of this essay is to investigate why the two Swedish municipalities of Frykerud and Östmark were the only municipalities in Värmland that were forcibly merged by the state during the ?Municipality block reform? of 1971, and whether local identities played a role in the resistance against this reform.     The study is designed as a comparative case study and builds on both history and political science to analyze the topic from a broader perspective. Based on the research situation three theoretical theses have been formulated, the durability of which will be tested in the analysis part of the essay.    The study notes that Frykeruds resistance against the ?Municipality block reform? started when the reform prevented a planned retirement home construction in the municipality. In the analytical part of the essay, the author discusses how the discontent can be interpreted as symptomatic of bourgeois centralization resistance, as well as being due to the fact that traditional, local self-government as a political subject was perceived as threatened.

This paper is based on a quantitative survey. The study aims to answer the questionwhich media young people rather use to take part of the news. The results showthat young people today in Kalmar preferably and often read newspapers on theInternet and mobile phone.The questions asked was about which media they usually use, the level ofconfidence they had in various media, how interest was in different newscategories, willingness to pay for online news and background issues relatedsubjects. The survey was aimed at high school students in Kalmar and weredistributed and collected on-site at the schools. What was remarkable among theresponses was that young people largely had access to a morning newspaper athome and said that they would consider subscribing to one in the future.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

This paper is based on a quantitative survey. The study aims to answer the questionwhich media young people rather use to take part of the news. The results showthat young people today in Kalmar preferably and often read newspapers on theInternet and mobile phone.The questions asked was about which media they usually use, the level ofconfidence they had in various media, how interest was in different newscategories, willingness to pay for online news and background issues relatedsubjects. The survey was aimed at high school students in Kalmar and weredistributed and collected on-site at the schools. What was remarkable among theresponses was that young people largely had access to a morning newspaper athome and said that they would consider subscribing to one in the future.

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

Syfte: Studera sju portföljer och notera den bästa typen av portfölj med högst avkastning till lägst risk.Metod: Sekundärdata är grunden för uträkning av samtliga portföljers avkastningar, risker och korrelation. Studien är deduktiv med kvantitativa inslag av kända teorier av nobelpristagare i ekonomisk vetenskap. Slutsats: Studien visar att stora bolag i olika branscher är ett vinnande portföljinnehåll för denna studie. Stora bolags aktier har visat högre avkastning till lägre risk jämfört med små bolag under studiens tid då ekonomiska kriser drabbade marknaden. Den mest presterande portföljen var därför storbolagsportföljen.Vidare forskning: Längre tidsperspektiv och nya teorier som Jensens alfa samt Treynorkvot är av intresse för vidare forskning för att styrka vår slutsats..