Resource integration, as it relates to value creation, has recently been a key aspect of the discussions about service-dominant (S-D) logic. However, the majority of research pays relatively little explicit attention to the process of theorizing and the epistomological and ontological assumptions upon which the theorizing process is based. This article addresses these issues. The processes that relate to theorizing and developing strong theory are discussed. We then examine how to conceptualize ‘resources’ and ‘resource integration’ following differing ontological and epistemological assumptions that guide the theorizing process. Research recommendations to help navigate through the finer details underlying the theorizing process and to advance a general theory of resource integration are developed.

O presente trabalho propõe um framework que inclui a organização de procedimentos e técnicas estatísticas para a verificação da premissa e suposições dos gráficos de controle. Ao final do framework o usuário tem a indicação de qual gráfico é mais propício a condição dos dados em relação as suposições verificadas. O método é dividido em 4 fases que engloba a verificação da premissa de estacionariedade e das suposições de normalidade, independência e homocedasticidade. Procedimentos com o objetivo de adequar os dados as suposições são apresentados. Esta dissertação apresenta sugestões para solução dos problemas relacionados a violação da suposição de homocedasticidade. Descreve os principais modelos de obtenção de resíduos independentes e normal e identicamente distribuídos como solução para a violação de independência. São efetuados dois estudos de simulação Monte Carlo onde, como principais resultados, obteve-se: (i) um procedimento eficiente para verificação da premissa de que o processo encontra-se sob controle antes da implantação dos gráficos de controle e; (ii) o efeito da não normalidade na probabilidade de erros do tipo I nos gráficos X e S de Shewhart. Além disso, apresenta a relação entre tamanho de amostra e não normalidade como aspecto importante na construção de gráficos de controle do tipo X e S de Shewhart em relação ao erro do tipo I. / This paper proposes a framework that includes the organization of procedures and statistical techniques for the verification of the control chart's premise and assumptions. At the end of the framework is an indication of which chart has more favorable data condition on assumptions noted. The method is divided into 4 phases which includes verification of the stationarity premise and assumptions of normality, independence and homoscedasticity. Procedures with the goal of matching the data were been presented. This Master's work presents suggestions for solving problems related to violation of the homoscedasticity assumption. Describes the main types of models to intend get normal independent and identically distributed residuals as a solution to the violation of assumptions in the original data. Two studies are performed in Monte Carlo simulation and the main results obtained is: (i) an efficient procedure for verifying the premise that the process is under control before the implantation of control charts, (ii) the effect of non-normality in the probability of Type I error in and S Shewhart's control charts. In addition, shows the relationship between sample size and non-normality as important factor in building and S Shewhart's control charts on the error of Type I.

O presente trabalho propõe um framework que inclui a organização de procedimentos e técnicas estatísticas para a verificação da premissa e suposições dos gráficos de controle. Ao final do framework o usuário tem a indicação de qual gráfico é mais propício a condição dos dados em relação as suposições verificadas. O método é dividido em 4 fases que engloba a verificação da premissa de estacionariedade e das suposições de normalidade, independência e homocedasticidade. Procedimentos com o objetivo de adequar os dados as suposições são apresentados. Esta dissertação apresenta sugestões para solução dos problemas relacionados a violação da suposição de homocedasticidade. Descreve os principais modelos de obtenção de resíduos independentes e normal e identicamente distribuídos como solução para a violação de independência. São efetuados dois estudos de simulação Monte Carlo onde, como principais resultados, obteve-se: (i) um procedimento eficiente para verificação da premissa de que o processo encontra-se sob controle antes da implantação dos gráficos de controle e; (ii) o efeito da não normalidade na probabilidade de erros do tipo I nos gráficos X e S de Shewhart. Além disso, apresenta a relação entre tamanho de amostra e não normalidade como aspecto importante na construção de gráficos de controle do tipo X e S de Shewhart em relação ao erro do tipo I. / This paper proposes a framework that includes the organization of procedures and statistical techniques for the verification of the control chart's premise and assumptions. At the end of the framework is an indication of which chart has more favorable data condition on assumptions noted. The method is divided into 4 phases which includes verification of the stationarity premise and assumptions of normality, independence and homoscedasticity. Procedures with the goal of matching the data were been presented. This Master's work presents suggestions for solving problems related to violation of the homoscedasticity assumption. Describes the main types of models to intend get normal independent and identically distributed residuals as a solution to the violation of assumptions in the original data. Two studies are performed in Monte Carlo simulation and the main results obtained is: (i) an efficient procedure for verifying the premise that the process is under control before the implantation of control charts, (ii) the effect of non-normality in the probability of Type I error in and S Shewhart's control charts. In addition, shows the relationship between sample size and non-normality as important factor in building and S Shewhart's control charts on the error of Type I.

O presente trabalho propõe um framework que inclui a organização de procedimentos e técnicas estatísticas para a verificação da premissa e suposições dos gráficos de controle. Ao final do framework o usuário tem a indicação de qual gráfico é mais propício a condição dos dados em relação as suposições verificadas. O método é dividido em 4 fases que engloba a verificação da premissa de estacionariedade e das suposições de normalidade, independência e homocedasticidade. Procedimentos com o objetivo de adequar os dados as suposições são apresentados. Esta dissertação apresenta sugestões para solução dos problemas relacionados a violação da suposição de homocedasticidade. Descreve os principais modelos de obtenção de resíduos independentes e normal e identicamente distribuídos como solução para a violação de independência. São efetuados dois estudos de simulação Monte Carlo onde, como principais resultados, obteve-se: (i) um procedimento eficiente para verificação da premissa de que o processo encontra-se sob controle antes da implantação dos gráficos de controle e; (ii) o efeito da não normalidade na probabilidade de erros do tipo I nos gráficos X e S de Shewhart. Além disso, apresenta a relação entre tamanho de amostra e não normalidade como aspecto importante na construção de gráficos de controle do tipo X e S de Shewhart em relação ao erro do tipo I. / This paper proposes a framework that includes the organization of procedures and statistical techniques for the verification of the control chart's premise and assumptions. At the end of the framework is an indication of which chart has more favorable data condition on assumptions noted. The method is divided into 4 phases which includes verification of the stationarity premise and assumptions of normality, independence and homoscedasticity. Procedures with the goal of matching the data were been presented. This Master's work presents suggestions for solving problems related to violation of the homoscedasticity assumption. Describes the main types of models to intend get normal independent and identically distributed residuals as a solution to the violation of assumptions in the original data. Two studies are performed in Monte Carlo simulation and the main results obtained is: (i) an efficient procedure for verifying the premise that the process is under control before the implantation of control charts, (ii) the effect of non-normality in the probability of Type I error in and S Shewhart's control charts. In addition, shows the relationship between sample size and non-normality as important factor in building and S Shewhart's control charts on the error of Type I.

Resource integration, as it relates to value creation, has recently been a key aspect of the discussions about service-dominant (S-D) logic. However, the majority of research pays relatively little explicit attention to the process of theorizing and the epistomological and ontological assumptions upon which the theorizing process is based. This article addresses these issues. The processes that relate to theorizing and developing strong theory are discussed. We then examine how to conceptualize ‘resources’ and ‘resource integration’ following differing ontological and epistemological assumptions that guide the theorizing process. Research recommendations to help navigate through the finer details underlying the theorizing process and to advance a general theory of resource integration are developed.

Problem: The great interest towards the company’s values has contributed to it becoming more common for individuals to seek out organizations that have a strong corporate culture. Where you work and whom you work for has thus become the dominant factors instead of what you are working with. Purpose: The purpose of this study is to examine how the corporate culture, the rational and emotional benefits are experienced by the employees of the company. The aim is also to examine whether the corporate culture can become a management control measure by good communication between employees within the organization. Methodology: The essay is based on a qualitative research method and empirical data were collected through interviews from the company MTR Stockholm. Theoretical Frame of reference, Edgar Schein, Three Levels of Culture, Seven dimensions. Results: The study has shown that there are different cultures within the company. But also that there is a strong corporate culture within the business, the respondents feel an affinity with working within the underground rather than working for the company MTR Stockholm.

There is an ongoing debate among psychologists regarding the psychological factors underlying moral judgments. Rationalists argue that informational assumptions (i.e. ideological beliefs about how the world works) play a causal role in shaping moral judgments whereas intuitionists argue that informational assumptions are post hoc justifications for judgments made automatically by innate intuitions. In order to compare these two perspectives, the author conducted two studies in which informational assumptions related to ingroups and outgroups varied across conditions. In Study 1, political conservatives and liberals completed the moral relevance questionnaire while imagining they were in the US, Iran, or no specific country. Keeping in line with the predictions of the intuitionist perspective, the results showed that the judgments of conservatives and liberals did not significantly differ across conditions. Study 2 used a more in depth manipulation in which participants read a vignette about a government (US, Iran, or the fictional country of Kasbara) violating the rights of a minority group. As in Study 1, the results support the intuitionist perspective--the judgments of conservatives and liberals did not significantly differ across conditions. These findings play a small part in clarifying the role of informational assumptions in moral judgments.

The field of bereavement research is currently lacking empirical studies examining grief in adolescent and young adult populations. Furthermore, the roles of religion (Hays, & Hendrix, 2008), meaning-making (Park, 2005) and post-bereavement personal growth (Davis, 2008), all of which are critical to understanding the loss experiences of people in these age groups (Balk, & Corr, 1996), have yet to be enumerated in a reliable way in the literature. Stroebe (2004) has emphasized the need to improve methods and measurement tools by including more thorough measures of religious coping and bereavement experience. The current study aimed to clarify the process of meaning-making following the loss of a loved one by testing a mediational model in which the use of positive religious coping methods influence the maintenance or development of adaptive core beliefs, which in turn produce favorable outcomes. Data were collected in a survey format from 222 college students, and analyzed using structural equation modeling to test the data against Baron and Kenny’s (1986) criteria for mediation. The data do not support a mediational model of meaning-making for the current sample, but an acceptable model of the effects of world assumptions on outcome variables was developed. The data suggest that while all core beliefs are important to the process of personal growth following a loss, beliefs regarding self-worth are the strongest predictors of positive outcomes and stronger beliefs in the randomness of events are problematic.

This study examines the effects of the discretion allowed in fair value accounting on manager selling decisions of Level 3 fair value assets and liabilities. Grounded in motivated reasoning and prospect theory, the discretion permitted for Level 3 fair value assets and liabilities is predicted to have behavioral consequences. The study employs a 2 X 2 between- participant design, manipulating a conservative level of the discretion used to ascertain the fair value (more or less conservative) and the volatility of the historically recognized fair value (low or high). Both graduate students and accounting professionals were asked to read a case scenario and make selling decisions regarding a pool of Level 3 fair value assets purchased six quarters ago. The results indicate that the discretion of the conservative level affects the asking price although the volatility of historically recognized fair values does not significantly influence accounting professionals’ selling choices. In a comparative analysis, as volatility increases, the difference in the asking price increases between the graduate student sample and the professional sample. Additionally, this study provides support that discretion of the conservative level does not affect the likelihood to sell the security, but rather affects the asking price and the lowest price willing to accept if participants were to sell the Level 3 fair value security. These findings contribute to the fair value accounting literature by providing new insights on the effects fair value discretion has on manager decision-making as well as contributing evidence to the fair value accounting relevance debate.

Performance testing is a mean used to evaluate speed of software projects. In an ideal state a project has a set of tests attached to it and such set may be repeat- edly executed in order to verify that all performance expectations are satisfied. The most widespread method of constructing these tests nowadays is based on measuring absolute time values. A test executes a chosen application unit and then compares the time it took to complete with a precise bound, which has been determined in advance. However, this approach has several disadvantages that affect reliability of such tests. First of all, the way in which those precise bounds should be established is not clear. And even if it is, then the bounds are tied to a certain hardware configuration. As a remedy, this thesis demonstrates a whole another approach, which is based on relative performance comparison. Using a logic built on top of a research published by the issuing department, chosen application units are compared together in a manner that makes results of such tests more reliable even to a change of hardware configuration. The presented theory is also implemented and verified on selected use cases. 1