courses, bvacation/b and sick days. The average treatment effects on the treated are presented in Table A.7. The effects of these parameters on the net costs for a firm are smaller compared to the wage effects. The costs of training increase by 326? (the apprentice spends b...../b Technical report, bNeuenburg/b: Bundesamt für Statistik. Renfer, Jean-Pierre (2002). Enqu?te 2001 sur les co?ts et l'utilité de la formation des apprentis du point de vue des établissements. Technical ...