Denna studie undersöker tidsvinsterna med en investeringen av automatiserade regressionstester i förhållande till manuellt genomförande. Syftet med detta är att skapa ett beslutsunderlag av ROI och break-even beräkningar med avsikten att minska osäkerheten ifall investeringen kommer resultera i en tidsvinst under systemets livslängd samt hur stora dessa vinster kan bli. För att undersöka detta har automatiska regressionstester utvecklats, där en mätning av tidsåtgången för detta användes som den investerade tiden. De automatiska testernas tid för genomförandet av studiens testfall jämfördes med den manuella motsvarigheten. Detta har tillsammans med empiriskt material från intervjuer stått som grund för ROI och break-even beräkningar gällande investeringen av automatiska regressionstester. Det empiriska materialet bidrog till beräkningarna med parametrarna testfrekvens, testmängd och livslängd. Till skillnad från tidigare forskning genomför studien beräkningar med flera testfrekvenser, vilket resulterade i att även vid en relativt låg testfrekvens har automatiska regressionstester goda förutsättningar för ett positivt ROI. Vid en medel till hög testfrekvens kunde break-even punkten uppnås inom ett år med möjligheter för stora tidsvinster. Det empiriska materialet har även påvisat att uppstartsfasen, systemtypen, testfallens komplexitet och återanvändning är faktorer som kan påverka tidsvinsterna. / This study examines the time savings of an investment in automated regression tests relative to a manual approach. The purpose of this is to produce an underlay for decision making consisting of ROI and break-even calculations which has the intention of reducing uncertainty in case the investment will result in time savings within the systems life span as well as how big these savings can become. To examine this, automated regression tests have been developed where time spent was measured to be used as the invested time. The time it took for the automated tests to execute the studies test cases were compared with the manual counterpart. This has, together with the empirical material from the interviews, formed the basis for ROI and break-even calculations regarding the investment of automated regression tests. The empirical material contributed to the calculations with parameters for test frequency, test amount and life span. Unlike previous research, this study uses calculations with a higher amount of test frequencies which showed that even with a relatively low test frequency, automated regression tests have good opportunities for a positive ROI. With a medium to high test frequency, the break-even point was reached within one year with possibilities for great time savings. The empirical material has also shown that the start-up phase, system type, test case complexity and reusability are factors that can affect the time savings.

<p><strong>Syfte:</strong> Det är idag få större investeringar som företag gör utan att göra någon form av investeringskalkylering. Därför är det ett problem att det idag inte finns något enkelt sätt att kalkylera på en investering i kompetensutveckling inom IT-området. Studien undersöker därför:</p><ul><li>Om det på ett trovärdigt sätt är möjligt att mäta ROI (Return on Investment) på en sådan investering?</li><li>Hur en sådan mätning genomförs?</li><li>Är det i så fall möjligt standardisera sättet att mäta?</li></ul><p>Förutom ROI beräknas återbetalningstiden (Pay-Back) för respektive grupp: IT-användare, IT-tekniker samt systemutvecklare.</p><p><strong>Metod:</strong> Studien har genomförts som en kvantitativ studie (webbenkätundersökning). ROI har beräknats och övriga svar verbalt diskuterats. Data har även presenterats i diagramform.</p><p><strong>Resultat & slutsats:</strong> ROI är möjligt att beräkna för denna typ av investeringar och för tidsperioden ett år beräknats ROI baserat på medelvärdet till 87 % för IT-användare, 67 % för systemutvecklare och 41 % för IT-tekniker. Detta motsvarar en genomsnittlig återbetalningstid på 0,53 år för IT-användare, 0,60 år för systemutvecklare och 0,71 år för IT-tekniker. Spridningen i ROI och återbetalningstid för olika grupperna beror på skillnader i enkätsvar samt skillnad i investeringsstorlek. Om ROI beräknas på medianen istället för medelvärdet blir ROI lägre. Det finns osäkerhetsfaktorer som inte går att ta hänsyn till i denna typ av generella beräkningar.</p><p><strong>Förslag till fortsatt forskning:</strong> Upprepning av studien samt en jämförande studie där datainsamling sker på annat sätt skulle vara intressant. Denna studie har endast samlat in data på ett sätt.</p><p><strong>Uppsatsens bidrag:</strong> Uppsatsen bör vara intressant för organisationer som arbetar med kompetensutveckling samt enskilda individer.</p> / <p><strong>Aim:</strong> There are currently few investments that firms do without making any investment calculation. Det därför är ett problem att det idag inte finns något enkelt sätt att kalkylera på en investering i <em>kompetensutveckling inom IT-området</em> . It’s therefore a problem that there is no simple way to calculate on an investment in <em>skills development in the IT field.</em> Studien undersöker därför: The study is examining if:</p><ul><li>There is a credible way to measure ROI (Return on Investment) on such an investment?</li><li>How is it done? </li><li>Is it possible to standardize the way to measure?</li></ul><p>In addition to ROI estimated Pay-Back are calculated for each group: IT-users, IT-professionals and system developers.</p><p><strong>Method:</strong> The study was conducted as a quantitative study (web survey). ROI was calculated, and other verbal responses discussed. Data are also presented in graph form.</p><p><strong>Result & Conclusions: </strong>ROI is possible to calculate for this type of investment and for the time period of one year ROI is calculated to 87% of IT users, 67% for system designers and 41% of IT professionals. The Pay-Back time is calculated to 0,53 years for IT users, 0,60 years for system designers and 0,71 years for IT professionals. The difference of ROI and Pay-Back for different groups is due to differences in survey responses and the difference in investment size. If ROI is calculated on the median instead of average ROI is lower. There are uncertainties that can not be taken into account in this type of general computing.</p><p><strong>Suggestions for future research: </strong>Repetition of the study together with a comparative study with data collection by other means. Denna studie har endast samlat in data på ett sätt.</p><p><strong>Contribution of the thesis: </strong>The essay should be interesting for organizations working on skills development.</p>

Syfte: Det är idag få större investeringar som företag gör utan att göra någon form av investeringskalkylering. Därför är det ett problem att det idag inte finns något enkelt sätt att kalkylera på en investering i kompetensutveckling inom IT-området. Studien undersöker därför: Om det på ett trovärdigt sätt är möjligt att mäta ROI (Return on Investment) på en sådan investering? Hur en sådan mätning genomförs? Är det i så fall möjligt standardisera sättet att mäta? Förutom ROI beräknas återbetalningstiden (Pay-Back) för respektive grupp: IT-användare, IT-tekniker samt systemutvecklare. Metod: Studien har genomförts som en kvantitativ studie (webbenkätundersökning). ROI har beräknats och övriga svar verbalt diskuterats. Data har även presenterats i diagramform. Resultat &amp; slutsats: ROI är möjligt att beräkna för denna typ av investeringar och för tidsperioden ett år beräknats ROI baserat på medelvärdet till 87 % för IT-användare, 67 % för systemutvecklare och 41 % för IT-tekniker. Detta motsvarar en genomsnittlig återbetalningstid på 0,53 år för IT-användare, 0,60 år för systemutvecklare och 0,71 år för IT-tekniker. Spridningen i ROI och återbetalningstid för olika grupperna beror på skillnader i enkätsvar samt skillnad i investeringsstorlek. Om ROI beräknas på medianen istället för medelvärdet blir ROI lägre. Det finns osäkerhetsfaktorer som inte går att ta hänsyn till i denna typ av generella beräkningar. Förslag till fortsatt forskning: Upprepning av studien samt en jämförande studie där datainsamling sker på annat sätt skulle vara intressant. Denna studie har endast samlat in data på ett sätt. Uppsatsens bidrag: Uppsatsen bör vara intressant för organisationer som arbetar med kompetensutveckling samt enskilda individer. / Aim: There are currently few investments that firms do without making any investment calculation. Det därför är ett problem att det idag inte finns något enkelt sätt att kalkylera på en investering i kompetensutveckling inom IT-området . It’s therefore a problem that there is no simple way to calculate on an investment in skills development in the IT field. Studien undersöker därför: The study is examining if: There is a credible way to measure ROI (Return on Investment) on such an investment? How is it done? Is it possible to standardize the way to measure? In addition to ROI estimated Pay-Back are calculated for each group: IT-users, IT-professionals and system developers. Method: The study was conducted as a quantitative study (web survey). ROI was calculated, and other verbal responses discussed. Data are also presented in graph form. Result &amp; Conclusions: ROI is possible to calculate for this type of investment and for the time period of one year ROI is calculated to 87% of IT users, 67% for system designers and 41% of IT professionals. The Pay-Back time is calculated to 0,53 years for IT users, 0,60 years for system designers and 0,71 years for IT professionals. The difference of ROI and Pay-Back for different groups is due to differences in survey responses and the difference in investment size. If ROI is calculated on the median instead of average ROI is lower. There are uncertainties that can not be taken into account in this type of general computing. Suggestions for future research: Repetition of the study together with a comparative study with data collection by other means. Denna studie har endast samlat in data på ett sätt. Contribution of the thesis: The essay should be interesting for organizations working on skills development.

This study examines how and why organizations evaluate training and development within the organizations. The study has a qualitative approach based on semi-structured interviews, with office and organization development managers. The purpose of the study is to contribute with knowledge about how three large Swedish organizations evaluates training and development programs for staff members. Another purpose is to describe why the organizations evaluate training and development programs and to research if there is a further need to develop the organization evaluation methods. Therefore the research questions are Why and how do organizations evaluate training programs? What further need is there to develop organizations evaluation methods? The conclusion of this study shows that evaluation of the training and development programs are not a high priority among the selected organizations. Although the organizations believe that evaluation on training and development programs may exhibit legitimacy to their customers and improve future training and development programs, the selected organization chooses to focus more on developing and implementing the training programs. This results in difficulties for the organization to comprehend exactly how programs affect the organizations. Therefor proper evaluations methods could help the selected organizations to create more profitable programs.

St. Gallen, Univ., Diss., 2007.

This study is intended to identify which factors that influence the success of initiatives in Customer Relationship Management, usually abbreviated as CRM. In the course of this study we have been in contact with forty-two companies operating in Sweden within eleven different sectors in order to find out how they operate regarding CRM initiatives, particularly initiatives within marketing and promotions.  Against the data collected during the study it was concluded that the companies working with CRM believed that the CRM initiatives resulted in higher profitability and created more loyal customers. At the same time it was evident that the companies had different views on CRM as a method and its benefits. The majority of the companies could not present any tangible results from CRM-initiatives. It was also revealed that decisions regarding CRM initiatives were based on subjective assessments and without theoretical foundation. Based on the data collected nine factors were identified to affect the success of CRM initiatives. By placing the identified factors in a theoretical context a model could be developed which demonstrates the complexity that needs to be considered when applying CRM. Our hope is that the developed model can be used by companies before deciding on new investments in CRM initiatives or when evaluating existing initiatives. Future studies will have to show if this work contributed to a better understanding of CRM initiatives potential and impact. / Detta arbete söker identifiera vilka faktorer som påverkar framgången i ett företags satsning på Customer Relationship Management, vanligtvis förkortat som CRM. I samband med arbetet har vi varit i kontakt med fyrtiotvå företag verksamma i Sverige inom elva branscher för att ta reda hur de arbetar med CRM inom marknadsföring och utformning av kampanjer till kunder. Mot bakgrund av datainsamlingen kunde det konstateras att tron på CRM som verktyg för att nå en högre lönsamhet och skapa lojalare kunder var stor hos företagen. Samtidigt framkom en bild av att företagen hade väldigt olika syn på hur CRM ska användas och dess fördelar. Majoriteten av företagen kunde inte visa vilka konkreta resultat CRM-satsningar gett. Beslut fattades utifrån subjektiva värderingar och utan teoretisk förankring. Utifrån resultaten av datainsamlingen kunde nio olika faktorer identifieras vilka påverkar CRM-satsningars framgång. Genom att placera de identifierade faktorerna i en teoretisk kontext kunde en modell utarbetas vilken påvisar komplexiteten som måste beaktas vid användning av CRM. Vår förhoppning är att den framtagna modellen kan användas inför beslut om nya investeringar i CRM-lösningar eller för att utvärdera befintliga investeringar. Framtida studier får visa om detta arbete bidragit till en ökad förståelse om CRM:s potential och genomslagskraft.

Recent developments in the breeding of higher-value wildlife have seen the emergence of an alternative investment opportunity being offered to potential investors. Through this opportunity, investors can enter a lucrative market which has proven to date to be a highly profitable alternative, generating even higher than above average returns. The objective of this study can be summarized as three-fold: to determine whether higher-value wildlife can be considered as an investment alternative, to contextualize higher-value wildlife as an investment alternative and finally to establish guidelines for investment in this new asset class by means of a case study approach and the analysis of the methodology of two ranchers/investment providers offering higher-value wildlife as an investment opportunity. As this investment initiative continues to develop and new investment opportunities arise, the need for contextualization and analysis of investments in higher-value wildlife, based on sound financial management principles, is becoming more apparent. In order to address this need for contextualization, a literature review is undertaken where the background of higher-value wildlife is discussed. However, contextualization of a new asset class cannot be completed in isolation. The nature of investments is analysed, followed by a discussion of the most commonly used investment options and techniques utilized in investment analysis. However, contextualization of a new asset class based purely on literature, would disregard the practical application that is utilized within the higher-value wildlife investment sector. Therefore an industry relevant context is presented by analysing the practices and methodology employed by two ranchers/investment providers who offer higher-value wildlife as an investment option. In order to validate investment in higher-value wildlife and factually classify the economic activity as an investment alternative, a set of criteria and characteristics are established. Based on a literature review regarding the nature of investments, the conclusion is made that higher-value wildlife is a valid tangible alternative investment option, adhering to investment principles such as risk and return. Through the analyses of information gathered by means of two case studies, the theory and criteria is applied and further conclusions are drawn in order to establish guidelines for investment in the higher-value wildlife industry. This is done by an analysis of the business model and the modus operandi of the case studies. The advantages and inherent disadvantages regarding the manner in which the case studies approach higher-value wildlife investment is highlighted. By incorporating and analysing the information gathered (by means of semi-structured interviews and literature reviews) conclusions are drawn which could provide information and guidelines for potential future investors. As stated, this research is based on a case study approach, whereby specific industry insights are gained from established high-value wildlife ranchers/investment providers. The investment principles discussed in the literature review are applied to each case study for a comprehensive analysis of investment in higher-value wildlife. This acts as an important aid in the contextualization of higher-value wildlife as a viable investment alternative within the broader investment landscape. Creating context and establishing the validity of a new asset class of investments is of utmost importance. This study aims to address the above and provide guidelines for future investment by analysing higher-value wildlife as an investment alternative. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015

Recent developments in the breeding of higher-value wildlife have seen the emergence of an alternative investment opportunity being offered to potential investors. Through this opportunity, investors can enter a lucrative market which has proven to date to be a highly profitable alternative, generating even higher than above average returns. The objective of this study can be summarized as three-fold: to determine whether higher-value wildlife can be considered as an investment alternative, to contextualize higher-value wildlife as an investment alternative and finally to establish guidelines for investment in this new asset class by means of a case study approach and the analysis of the methodology of two ranchers/investment providers offering higher-value wildlife as an investment opportunity. As this investment initiative continues to develop and new investment opportunities arise, the need for contextualization and analysis of investments in higher-value wildlife, based on sound financial management principles, is becoming more apparent. In order to address this need for contextualization, a literature review is undertaken where the background of higher-value wildlife is discussed. However, contextualization of a new asset class cannot be completed in isolation. The nature of investments is analysed, followed by a discussion of the most commonly used investment options and techniques utilized in investment analysis. However, contextualization of a new asset class based purely on literature, would disregard the practical application that is utilized within the higher-value wildlife investment sector. Therefore an industry relevant context is presented by analysing the practices and methodology employed by two ranchers/investment providers who offer higher-value wildlife as an investment option. In order to validate investment in higher-value wildlife and factually classify the economic activity as an investment alternative, a set of criteria and characteristics are established. Based on a literature review regarding the nature of investments, the conclusion is made that higher-value wildlife is a valid tangible alternative investment option, adhering to investment principles such as risk and return. Through the analyses of information gathered by means of two case studies, the theory and criteria is applied and further conclusions are drawn in order to establish guidelines for investment in the higher-value wildlife industry. This is done by an analysis of the business model and the modus operandi of the case studies. The advantages and inherent disadvantages regarding the manner in which the case studies approach higher-value wildlife investment is highlighted. By incorporating and analysing the information gathered (by means of semi-structured interviews and literature reviews) conclusions are drawn which could provide information and guidelines for potential future investors. As stated, this research is based on a case study approach, whereby specific industry insights are gained from established high-value wildlife ranchers/investment providers. The investment principles discussed in the literature review are applied to each case study for a comprehensive analysis of investment in higher-value wildlife. This acts as an important aid in the contextualization of higher-value wildlife as a viable investment alternative within the broader investment landscape. Creating context and establishing the validity of a new asset class of investments is of utmost importance. This study aims to address the above and provide guidelines for future investment by analysing higher-value wildlife as an investment alternative. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015

Health and wellness programs are being utilized by organizations at growing rates. Research on health and wellness programs is typically confined to the program of a single organization and the employees participating in that specific program. Typically, this research examines the outcomes of health and wellness programs in organizations, such as return on investment in terms of medical costs, as well as improvements in the health of the employees. However, little information is known about those who choose to participate in health and wellness programs and the characteristics that may influence their participation. This study examined the relationship between demographic characteristics and likelihood of participation in health and wellness programs, as well as the relationship between program characteristics and likelihood of participation. Differences in likelihood of participation were found between different program types. Women were found to be more likely to participate than men, in most cases. Likelihood of participation increased as the incentive amount increased and decreased if the program incentive had a loss frame. Likelihood of participation was also higher for participation-based incentives compared to outcome-based incentives.

This study examined training evaluation practices in U.S. nonprofit sector organizations. It offered a framework for evaluating employee training in the nonprofit sector and suggested solutions to overcome the barriers to evaluation. A mail survey was sent to 879 individuals who were members of, or had expressed an interest in, the American Society for Training and Development. The membership list consisted of individuals who indicated association/nonprofit or interfaith as an area of interest. Data from the survey show that training in the nonprofit sector is evaluated primarily at Level 1 (reaction) and Level 2 (learning). It also shows decreasing use from Level 3 (application) through Level 5 (ROI). Reaction questionnaires are the primary method for collecting Level 1 data. Facilitator assessment and self-assessment were listed as the primary method for evaluating Level 2. A significant mean rank difference was found between Level 2 (learning) and the existence of an evaluation policy. Spearman rho correlation revealed a statistically significant relationship between Level 4 (results) and the reasons training programs are offered. The Kruskal-Wallis H test revealed a statistically significant mean rank difference between "academic preparation" of managers with Level 3 evaluation. The Mann-Whitney U test was used post hoc and revealed that master's degree had a higher mean rank compared to bachelor's degree and doctorate. The Mann-Whitney U test revealed that there were statistically significant mean rank differences on Level 1, Level 2, Level 3, and Level 5 evaluation use with the barriers "little perceived value to the organization," "lack of training or experience using this form of evaluation," and "not required by the organization." Research findings are consistent with previous research conducted in the public sector, business and industry, healthcare, and finance. Nonprofit sector organizations evaluate primarily at Level 1 and Level 2. The existence of a written policy increases the use of Level 2 evaluation. Training evaluation is also an important part of the training process in nonprofit organizations. Selecting programs to evaluate at Level 5 is reserved for courses which are linked to organizational outcomes and have the interest of top management.