Hi in abap ooprs create object

Question

after the declaration and implementation of the class
we create an object with reference to the above class is the creation of an object nothing but the creation of an instance
like
class even definition.
public **
endclass.
class ** implementation
endclass.
data ** ref to even.
create ** .
call method **->even.
now in the above cove we created an object with reference to the class
is the creation of the onject nothing but creation of an instance for that class.

Answer 1

Refer this sample code for ALV
INCLUDE <icon>.
* Predefine a local class for event handling to allow the
* declaration of a reference variable before the class is defined.
CLASS lcl_event_receiver DEFINITION DEFERRED.
CLASS cl_gui_container DEFINITION LOAD.
DATA : o_alvgrid          TYPE REF TO cl_gui_alv_grid,
       o_dockingcontainer TYPE REF TO cl_gui_docking_container,
       o_eventreceiver    TYPE REF TO lcl_event_receiver.
CLASS lcl_event_receiver DEFINITION.
*   event receiver definitions for ALV actions
  PUBLIC SECTION.
    CLASS-METHODS:
* Status bar
       handle_user_command
        FOR EVENT user_command OF cl_gui_alv_grid
            IMPORTING e_ucomm.
ENDCLASS.
CLASS lcl_event_receiver IMPLEMENTATION.
  METHOD handle_user_command.
* In event handler method for event USER_COMMAND: Query your
*   function codes defined in step 2 and react accordingly.
    CASE e_ucomm.
      WHEN 'FCODE'.
        CALL METHOD o_alvgrid->get_selected_rows
          IMPORTING
            et_index_rows = i_selected_rows
*            ET_ROW_NO     =
        IF i_selected_rows[] IS INITIAL.
          MESSAGE i153 WITH text-009.
          LEAVE LIST-PROCESSING.
        ENDIF.
        CLEAR: w_reviewed_mat.
*        w_reviewed_mat-reviewed = c_x.
*        w_reviewed_mat-reviewedby = sy-uname.
*        w_reviewed_mat-reviewedon = sy-datum.
        LOOP AT i_selected_rows INTO w_selected_rows.
          READ TABLE i_output INTO w_output INDEX w_selected_rows-index.
          IF sy-subrc EQ 0.
            w_reviewed_mat-matnr = w_output-matnr.
          ENDIF.
          APPEND w_reviewed_mat TO i_reviewed_mat.
          CLEAR: w_reviewed_mat-matnr.
        ENDLOOP.
*        MODIFY zzcs_mat FROM TABLE i_reviewed_mat.
      WHEN OTHERS.
    ENDCASE.
  ENDMETHOD.
In PBO after creating container
SET HANDLER o_eventreceiver->handle_user_command  FOR o_Alvgrid.