Yes / The study extends customer-led co-creation research to the related staff-led value co-creation domain. In particular, the purpose of the study is to investigate the role of staff engagement as a facilitator of staff-led value co-creation. Design/methodology/approach: A new conceptual framework develops a model of staff-led value-creation, using three types of staff-led co-creation. A quantitative approach is used. Survey collection yielded a sample of 1165 employees in an Australian not-for-profit context across nineteen organizations. AMOS SEM (Structural Equation Modelling) analyzes the data. Findings: A major finding is the nexus between staff engagement and staff-led value co-creation. The nexus applies for three types of staff-led co-creation and three staff categories. Different explanatory mechanisms apply to each type of staff-led value co-creation. Research Limitations/implications: The not-for-profit context may not generalize to the for-profit sector, but future research could clarify this matter. Practical implications: The results can inform organizations wishing to create greater service contributions through greater staff participation, which can include a staff-initiating (staff-led) role. Different value co-creation targets require different corporate triggers, reflecting the different explanatory mechanisms of each co-creation type. Social Implications: The not-for-profit context provides major social implications. Originality/value: The emphasis on staff-led value co-creation augments the customer-led co-creation literature. Additionally, exploring the (staff) engagement to (staff) value co-creation nexus is a novel contribution.

No / Organizations in the not-for-profit (NFP) sector are increasingly collaborating with other organizations to mutually raise overall joint value created. However, literature on inter-organizational collaborations in the NFP sector lacks a clear, empirically proven understanding about which factors drive such joint value creation and whether and how these factors and their effects differ for the two parties involved. Based on the relational view and an analysis of 121 partnership dyads, we identify that some factors governing the successful creation of joint value differ for the two partners while others are relevant to both parties. Those latter factors, in turn, differ in their effects on the respective outcome.

This work is aimed to find out what are the motives of people to cross from for-profit to non- profit sector and what life experiences and opinions of those who work in both sectors are. The work examines whether the sectors are different (and how) and whether they can feel some change after being and working in both sectors. Conceptual section places the issue in a broader context, which presents key concepts related to the topic. This explained through the literature, while also bringing some research on work motivation. In the empirical part I analyze the testimony of five respondents, with analysis divided into four thematic blocks. I analyze here the start of their careers, how they feel about career as a word, what means to them. After that I analyze their motives to cross from for-profit to the nonprofit sector, as well as their own comparison between the two sectors. In the last part of my work I slightly analyze their philosophy of life and I also ask about the career and how they think their career could continue. In other chapters, I bring my research results and their comparison with the submitted literature.

Sociala medier har blivit en stor del av människors vardag och ger därmed en stor möjlighet för organisationer och företag att nå ut till fler människor. Trots att organisationer har haft några år på sig att hitta strategier anpassade till just sociala medier så är det fortfarande många som ser det som ytterligare en kanal till att endast informera och marknadsföra istället för att använda det till att skapa relationer med publiken. Den här uppsatsen har därför som syfte att undersöka hur Friends, som är en icke-vinstdrivande organisation, kommunicerar på Facebook för att bygga och vårda relationer med deras publik. En relation mellan organisation och publik grundas ur ett gemensamt intresse för varandra och ett ömsesidigt engagemang. Studien utgår från teorier kring sociala medier, engagemang, dialog och relationsskapande kommunikation för att skapa en större förståelse för hur en icke-vinstdrivande organisation använder Facebook som en relationsskapande kommunikationskanal. De metoder som använts i studien är en kvantitativ innehållsanalys för att få en övergripande bild över innehållet på Friends Facebook-sida och på vilket sätt det engagerar publiken och en kvalitativ innehållsanalys för att djupare analysera hur Friends kommunicerar för att skapa relation och engagera publiken och hur de hanterar dialogen i kommentarsfältet. Med hjälp av metoderna har Friends Facebook-sida studerats i form av inlägg, kommentarer till inlägg, gillningar, delningar och bemötandet av kommentarer. Resultatet av analysen visar att Friends till viss del använder Facebook för att nå ut med information kring organisationen och dess syfte, men att de även till stor del anänder Facebook för att engagera publiken på olika sätt. Detta görs genom att bland annat uppmana publiken att själva gå ut och bidra till ett bättre samhälle och genom underhållande och glädjande budskap som är kopplade till organisationens värderingar. Friends använder sig av många relationsskapande element i inläggen som att tacka och uppmärksamma publiken, personliga tilltal och omtal samt värdeladdade ord. De bemöter också olika typer av kommentarer på ett sätt som är anpassat till kommentaren vilket gör att de efterliknar en riktigt dialog. I de flesta svar använder Friends ett personligt bemötande och en personlig signatur som underlättar för fortsatt dialog. / Social media has become a big part of people's daily lives and therefore provides a great opportunity for organizations and businesses to reach out to more people. Although organizations have had a few years to find strategies adapted to social media, there are still many who see it as another channel to merely informing and market instead of using it to create relationships with the audience. This essay aims therefore to examine how Friends, who is a non-profit organization, communicate on Facebook to build and nurture relationships with their audiences. A relationship between the organization and the audience are based on a shared interest in each other and a mutual commitment. The study is based on theories of social media, engagement, dialogue and relationship-building communications to create a greater understanding of how a not-for-profit organisation use Facebook as a relationship-building communications channel. The methods used in the study is a quantitative content analysis to get an overall picture of the content of Friends Facebook page and the way it engages the audience and a qualitative content analysis to deeper analyze how Friends communicates to create relationship and engage their audience and how they handle the dialogue in the comment field. With the help of the methods, Friends Facebook page where studied in the form of posts, comments to posts, likes, shares, and answers to comments. The results of the analysis show that Friends partly are using Facebook to reach out with information about the organization and its purpose, but also use Facebook to engage the audiences in different ways. This is done by, among other things, encourage the audience to go out and contribute to a better society themselves and through entertaining and gratifying message that is linked to the organization's values. Friends uses many relationship-building elements in posts like giving thanks and recognize the audience, personal addressing and emotionally charged words. They also treat different kinds of comments in a way that is tailored to the commentary, which means that they mimic a real dialogue. In many of the comments Friends uses a personal approach and a personal signature that facilitates continued dialogue.

Guided by the conceptual framework of self-directed learning and culture, this study investigated the effectiveness of Title IV private, for-profit colleges and universities (FPCUs). Little research has examined this topic, which is problematic considering the disproportionate rate of student loan defaults experienced by Black FPCU borrowers. A phenomenological design was used to explore the meaning of academic achievement for Black doctorate recipients who attained a doctorate in psychology through an FPCU. This study specifically examined how Black students experience the completion of doctoral psychology programs at 2 FPCUs and what factors contributed to these students finishing their degrees. A unique-criterion-purposive sample of 7 Black students who completed doctoral psychology programs at FPCUs within the past 5 years was recruited to participate in telephone interviews. Moustakas' data analysis steps were applied to the data. The results indicated that study participants saw an association between attaining their doctorates in psychology and their self-actualization. They shared the experiences of selecting a suitable FPCU, choosing a specialty area, negotiating transfer credits, completing the doctoral coursework phase, and completing the dissertation phase. Their commitment to achieving self-actualization was a salient experience in finishing their degrees. A core aspect of self-actualization was their cultural knowledge, which helped them to overcome challenges and persevere. However, the results uncovered some insufficiencies in the FPCUs' practices. They have implications for positive social change by highlighting how FPCU academic support services might use cultural knowledge and self-actualization strategies to maximize the successful matriculation of Black students.

由於台灣幅員狹小，經濟發展則以出口為導向。過去，我國經濟發展策略均偏向於勞 力密集工業，所以企業規模均不太大。目前，基於經濟現況之需要，攻府正積極鼓勵 發展技術密集之產業，因此亟須加強獎勵營利事業之合併，以增強外銷競爭能力。 經濟發展與工業技術能力之提昇，而要一個賦稅環境與之配合，而賦稅環境決定於政 府賦稅政策。目前我國對企業合併租稅之獎勵，不但無法配合現階段之經濟發展，而 且對合併之事業而言，僅具消極意義，殊難發揮積極獎勵效果。因此，本文擬就現行 我國對企業合併租稅徵免之規定並參酌美、日等先進國家之規定，分成七章十五節， 逐一來探討並剖析其利弊得失，俾益於未來修訂之參考，以促進改善我國企業之結構 並增強對外競爭能力。

In this thesis, I discuss the emergence of the “non-traditional” post -secondary student and what is necessary to both narrow the socioeconomic education gap and make higher education more efficient for the vast majority of Americans. l explain how the current conglomeration of laws, regulations and proposed regulations stifle innovation and inhibit the achievement of a high Education Return On Investment. I discuss changes that are on the horizon and borrow from the success of certain innovations. In the final section, I suggest and review potential frameworks for education innovation and funding that can make a difference. I propose a better measure of program-level success by using the following formula: EDUCATION ROI = (Increased Earnings + Increased Economic Productivity + lower healthcare, unemployment, and other related costs) / (Federal + State + Student Expenditures) To arrive at this formula and evaluate current institutions, I look at the total costs to attend these schools, the cost per degree, and the cost per taxpayer. I look at earnings data for different periods after graduation as well as the levels of debt and interest payments students accumulate during this time. The results show that currently, for-profit institutions are much cheaper per degree to the student (long term) and taxpayer due to superior graduation rates, higher earnings data, and better job placement and therefore provide a higher Education ROI. These schools are also the most active in the education space in creating innovative new ideas to increase the “Return” while decreasing the “Investment” and at the same time increasing accessibility to a larger group of students. Using this measure to evaluate our schools may result in a more efficient appropriation of federal funds to the schools that are achieving a better Education ROI, an increase in the exponentially growing skilled labor market, and several other positive externalities positively correlated with education such as health, reduced crime, and a general increase in value to society.

There is limited research on the Post-9/11 Veterans Educational Assistance Act of 2008, known as the 9/11 GI Bill, which provides educational benefits to veterans who have served in the United States military on active duty for 90 days. While outcomes for public and nonprofit universities are well known, less is known about whether proprietary universities are successful in recruitment and enrollment of veterans under the 9/11 GI Bill. The purpose of this phenomenological study was to examine the experiences that veterans who were Post 9/11 Bill beneficiaries had with recruitment strategies and institutional public policy practices from for-profit institutions. Ten veterans who participated in this study received Post-9/11 GI Bill educational benefits and enrolled in a for-profit institution based in Florida. Data was collected using the transcripts of the responses from the face-to-face interviews. These data were inductively coded and analyzed using a modified Van Kaam analysis procedure. The findings indicated that for-profit institutions used excessive recruitment strategies and aggressive targeting to attract veterans who received Post-9/11 GI Bill educational benefits. The findings also suggested that for-profit universities appear to need institutional policy changes and programs to assist veterans in transitioning from academic to civilian life. Recommendations to Veterans' Affairs Offices, legislators, and leaders of proprietary institutions that support positive social change include mandatory reporting of federal funds, development of civilian transition programs, and adopting of key collaborations within departments. These recommendations may promote successful educational outcomes and sustainable employment for veterans.

Guided by the conceptual framework of self-directed learning and culture, this study investigated the effectiveness of Title IV private, for-profit colleges and universities (FPCUs). Little research has examined this topic, which is problematic considering the disproportionate rate of student loan defaults experienced by Black FPCU borrowers. A phenomenological design was used to explore the meaning of academic achievement for Black doctorate recipients who attained a doctorate in psychology through an FPCU. This study specifically examined how Black students experience the completion of doctoral psychology programs at 2 FPCUs and what factors contributed to these students finishing their degrees. A unique-criterion-purposive sample of 7 Black students who completed doctoral psychology programs at FPCUs within the past 5 years was recruited to participate in telephone interviews. Moustakas' data analysis steps were applied to the data. The results indicated that study participants saw an association between attaining their doctorates in psychology and their self-actualization. They shared the experiences of selecting a suitable FPCU, choosing a specialty area, negotiating transfer credits, completing the doctoral coursework phase, and completing the dissertation phase. Their commitment to achieving self-actualization was a salient experience in finishing their degrees. A core aspect of self-actualization was their cultural knowledge, which helped them to overcome challenges and persevere. However, the results uncovered some insufficiencies in the FPCUs' practices. They have implications for positive social change by highlighting how FPCU academic support services might use cultural knowledge and self-actualization strategies to maximize the successful matriculation of Black students.

Academic libraries contribute to student engagement, student learning, and retention; therefore, the effects of improved library services for students may be positive and long lasting. However, despite successful application of organizational learning (OL), a strategic process for improvement, to enhance services in academic libraries, little is known about OL in libraries of for-profit colleges and universities (FPCUs). The purpose of this sequential explanatory mixed-methods study was to assess and explore the use of OL in libraries at FPCUs. Argyris and Schön's theory of organizational learning grounded this study. Responses to Chen's Processes and Phases of Organizational Learning Questionnaire, completed online by 38 respondents following a recruitment posting submitted to the electronic mailing list of the Association of College & Research Libraries Librarianship in For-Profit Educational Institutions interest group, reflected medium to high levels of OL in the libraries in the study. Multiple regression analysis indicated that the number of students enrolled was negatively related to OL score. Six survey respondent volunteers were interviewed to better understand how library staff members in FPCUs experienced OL. Common themes included external pressures from the FPCUs that made it more difficult for their libraries to implement OL, as well as the importance of communication among library team members. As a result of these findings, a manual about OL strategies for library employees in FPCUs was created. More knowledge about OL and its implications could lead to positive social change as libraries use it to better contribute to student learning and success.