Expressing the individual personality with the help of the products, people use, and the mass customization are getting closer to our daily life. As a result, more and more companies have begun to implement mass customization in different industries. Also, flexible production becomes a key factor to win the market after more online customization appear and connect different demanders across the borders. Between companies and customers, there exists an important connection which is the interactive process influencing mass customization. An interactive process consists of three parts which are named: information about customers, trans-formation of data and use of information to produce more products. However, there are a lot of factors that will affect the interactive process and finally set thereby requirements for mass customization. During this research, the authors use a qualitative case study and deductive ap-proach to obtain a theoretical model. Through interviewees with two managers of Dooria AB and a visit of the factory in Kungsätter, the authors identified high quality approach, experienced employees, high loyalty of employees, flexibility of human capital, flexibility of production, feedback of customers, education information flow and interaction as important factors which influence the interactive process. Hence, this investigation provides insights about the interrelations between these factors. So, manager in similar industries can identify the situation of their own company and improve the efficiency mass customization.

Purpose: The purpose of this study is to advance the knowledge on value co-creation in new product development (NPD) in the context of slow fashion, with specific emphasis on investigating the interest of slow fashion consumers to engage in the NPD process and brands' perspective regarding this. Via exploring the value co-creation phenomena in the slow fashion industry context, this study also intends to apply and discuss the suitability of currently available value co-creation theories for the slow fashion context. Methodology: This research employed an explanatory design with an deductive approach. Both quantitative and qualitative research methods were applied using a self-administered online questionnaire for slow fashion consumers and semi structured interviews with two slow fashion companies. The questionnaire and interview questions were designed according to the subjects that emerged from a theoretical background constructed for the study. Findings: The consumers of slow fashion indicated a large interest for participation in value co-creation (VCC) activities in new product development (NPD), however on a low level of customer empowerment, mainly just giving suggestions and voting on design ideas by the brand. This wasn’t much affected by the customer typology or perceived relationship to the brand, however, the internalised extrinsic motivation lifted the contribution interest slightly. The two interviewed companies indicated to be interested to empower the customers to the same extent as the customers were mainly willing to. The companies saw the possibility to cater better for the customer needs as the main benefit, however, simultaneously they were concerned of the customers’ awareness regarding the garment quality factors or the lead times of the industry. Practical implications: The paper presents the current interest of the slow fashion consumers to participate in in VCC in NPD revealing their customer typology and perceived relationship to a brand as well as their motivations and barriers, which can be utilised by slow fashion brands when considering implementation of VCC in NPD. Originality/Value: The study represents an unexplored area of VCC in NPD research expanding knowledge by investigating the interest of slow fashion consumers to engage in the NPD process and the brands' perspective regarding this.

<p><strong>Abstract </strong></p><p>The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.</p><p>The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.</p><p>Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant. The purpose was to clarify the motives that are behind the choice of perspective.</p><p>The conclusion is that the choice of perspective is not an active choice for the group of companies in the study, there are therefore no active motives. The entity perspective provides better results on two out of the three examined key numbers, but the difference is only marginal. The change of perspective is a problem in theory but not in reality.</p><p><em>Keywords: parent company perspective, entity perspective, key numbers, group accounting, group of companies </em></p>

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet. The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation. Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant. The purpose was to clarify the motives that are behind the choice of perspective. The conclusion is that the choice of perspective is not an active choice for the group of companies in the study, there are therefore no active motives. The entity perspective provides better results on two out of the three examined key numbers, but the difference is only marginal. The change of perspective is a problem in theory but not in reality. Keywords: parent company perspective, entity perspective, key numbers, group accounting, group of companies