The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

The thesis has two aims to first describe the phenomena by explaining how interim management works and what the charachteristics of an interim manger are. The second aim is to look at the value issue of interim management; What value does an interim manager provide to a company and how do interim managers try to capture and cultivate this?The qualitative method has been used. The interim management market analysed in this thesis can be stated to consist of three parts; the interim manager as a provider of knowledge, a client firm in need of a temporary manager, and an interim agency in between working as an intermediary/supplier. The characteristics of interim managers are; they are in general self-employers and rather generalists than specialists, meaning they are experienced and have great knowledge skills.

Kopplingar mellan interna prestationsmätningar och ständig förbättring undersöks genom fallstudie av IKEA Food Service. Uppsatsen genererar fem hypoteser kring ämnet..

Syfte: Syftet är att studera diskrepanser mellan den av företaget förmedlade imagen och hur de anställda upplever arbetet inom organisationen i praktiken samt även hur de upplever själva förmedlingen. Metod: Med hjälp av individuella intervjuer har vi fastställt hur den av företaget förmedlade imagen upplevs av de anställda. Teorierna i studien har till avsikt att förklara dels image och hur image kan användas för att påverka anställda. Resultat: Diskrepanserna mellan individen och organisationen kan vara väldigt stora och många aspekter av individens identitet kan vara helt eller delvis segmenterade från organisationens identitet. Trots detta kan individen ha en positiv bild av företaget så länge det finns någon aspekt hos organisationens identitet som gör intrång på någon aspekt av individens identitet..

OpenGL is a standard API that is used to manage 3D graphics on desktop computers. Although OpenGL is independent of customized hardware it?s not suitable for all kinds of devices. Therefore both OpenGL ES andWebGL was created. These can be viewed as subsets of OpenGL.

Stock analysts have through the analyses they write a large impact on the expectations on the market and the direction of investors investments. This creates undesired fluctuations on the market that raises the level of uncertainty. The way that the analysts satisfy their need for information is connected to how their final analysis will be shaped. There is a large knowledge gap concerning the way that the analysts work and this gives unsatisfactory ways of communication. This thesis is set out to create a greater understanding of how optimal communication towards this target group should be brought out.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Do the principals who have the pedagogical responsibility of the school find reading comprehension important? This is the underpinning of my thesis for the special teacher-training program. The survey was conducted through interviews with two principals. The results show that they believe reading comprehension is important but it has not been given priority in the organization. The essay could form the basis for further research into reading habits, home environment influences and other factors that may contribute to improve reading comprehension performance..

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.

A two-factor design of experiments done on GGAB for the identification of two selected factors influence on the length of the scattering of heat exchanger gaskets. The work consists of four parts: study, choice of survey method, the performance of investigation and analysis of the results. Chosen factors on the study are considered to be the most effecting of the length distribution of seals during the production of GGAB. The study is the first of its kind both in GGAB and in the rubber industry and has an experimental nature..

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.

Stage Design is design for action and contains décor, side-scenes and properties, as well as costume and grease-paint. The one responsible for this is the Stage Designer, who together with the Director, creates the best conditions for the actors to perform in. The stage, where the play takes place, could be either in a theater, an auditorium, or in another sort of room, at another place, inside or outside, and where the place itself inspires to theatrical performance and expressions. This type of theater is called Site-specific theatre. Two examples of this is the workshop ?Skogen sjunger? (eng.