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Several industries have been affected by digitalization over the last decade. Currently the world of printed media is experiencing numerous turbulent changes. Printed newspapers are increasing their presence online and starting to compete in digital channels. This makes for an interesting area of research. With this study we hope to create a greater understanding for how the newspaper industry is affected by digital technology. The theoretical framework of this study is based upon Christensen’s (2005) concept of disruptive technology as well as Yoo & Lyytinen et al. (2010) theories on digitalization and digital innovation. We conducted a case study at the local newspaper Alpha News. Five semi- structured interviews were performed with different employees with various distinct roles; all of them important to obtain an insight into the changes occurring at Alpha News. In our study we are able to identify several aspects of changes due to digitalization within Alpha News. The printed newspaper, for instance, faces a steady decline in subscription rates due to the readers increased reliance on digital alternatives for local news. Other shown effects of the digitalized business where also revealed. The pace of change, the use of technological aids, as well as the reader-relationship, all act as examples of these shown effects.

Technology advances at a fast rate and pupils encounter a larger amount of English outside school than they do in the EFL classroom. In addition, an update to the Swedish curriculum (LGR 11), that concerns digitalization takes effect in July this year (2018). That is why this thesis aims to explore Swedish EFL teachers’ use of pupils’ extramural (out-of-school) English experience of new media in the EFL classroom. New media is a means of mass communication, a product or service that provides entertainment or information through a computer or the Internet. New media is generally created by the users and for this thesis, relevant new media are social media, social networks sites, online streaming, fan sites and gaming. The results of this study show that about two-thirds of the 27 teachers surveyed in this study have used new media in their English teaching sometime in the last two years. Most of the teachers use it because they are interested in new media, to catch the attention of the pupils or because they find the content of new media useful for their teaching. One-third of the teachers did not use new media and reported that they did not have sufficient knowledge on how to use new media in their English teaching. The results also show that even though new media is used by many of these teachers, the use of it is basic and few reflections are made during the use of new media. Further research about why teachers lack knowledge and how the use of new media can be extended would arguably give a better understanding of teachers’ use of pupils’ extramural English experience of new media. / <p>Engelska</p>

The purpose of this study is to investigate how Swedish IoT companies use online marketing strategies and online communication to reach out to their prospects and customers.

The journalistic field is facing a paradigm shift with the digitalization of offline publications. This research aims to study the Swedish magazine Omvärlden, who since January 2015 has completely converted to an online magazine. The research aims to understand how this digitalization process has affected the content of Omvärlden and if it still upholds classic journalistic quality. Thus the research question is ”how has the digitalization of the magazine Omvärlden affected the journalistic content published on their digital platforms? ”. A qualitative content analysis was performed and the data was anchored in the concept of news form. The analysis was conducted in three steps; 1) comparing the offline magazine with the online magazine, 2) comparing collected data from one single day, June 5th 2017, from all of Omvärlden’s digital platforms; Facebook, Twitter, Instagram, Omvarlden.se and Omvarldenberattar.se and finally 3) following an article and comparing how the story is shaped in each digital platform. The results pointed in several directions indicating that the content is indeed adapted to the various digital channels but to different extent. Classic journalistic logics intertwine with digital logics as the content is shaped and re-shaped depending on the platform of publication. The content is both fragmented and adjusted to social and digital media logics. On the other hand, it is also coherent and in accordance with classic journalistic content and news form . Due to the ever changing media environment the research shows journalistic content will have to adapt to several media logics when shaping the content.

As a result of technological improvements, the efficiency of the audit industry increased greatly in the 1950’s. Since then, technological development has increased significantly. The industry is currently undergoing a digitalization process, similar to that already experienced by the society. The audit agencies researched in this study are striving to replace paper-based audits and to be completely digitalized, by using digital auditing tools throughout the entire audit process. Prior research, regarding the digitalization of the audit process, has focused on the advantages or the disadvantages. How the auditors in practice identify and handle digital risks is, however, lacking in this earlier research. The purpose of this study is to understand how auditors identify and handle the risks that digitalization entails in the gathering and use of digital audit evidence. In order to achieve the purpose of this study, the gathering of empirical evidence has been based on a qualitative method. Twelve respondents, nine of whom are auditors and three audit associates, were interviewed using semi-structured interviews. Conclusions generated by this study are that IT skills, experience, industry knowledge and the understanding of the company audited are the fundamental factors affecting the auditor's ability to identify and handle digital risks. Furthermore, the risks due to digitalization have neither increased nor become of greater importance than previously, rather the opposite. The advantages resulting from the digitalization of the audit process outweigh the disadvantages. Overall, the digitalization affects the auditor's ability to comment on a company's financial reports and management in a positive manner.

Sammanfattning Titel: Revisionens digitala transformering ställer nya krav på utförandet Författare: Johan Antonsson, Lisa Haack och Johan Paulsson Program: Ekonomprogrammet - inriktning redovisning och ekonomistyrning Handledare: Petter Boye Institution: Ekonomihögskolan på Linnéuniversitetet i Kalmar   Inledning: I många år har digitaliseringen tagit allt mer plats i samhället, både hos individen men även företagen. Arbetsmarknaden har förändrats då arbeten försvunnit, men även nya uppkommit. Inom revisionsbranschen används nya affärssystem som ska underlätta för revisorn och därmed öka produktiviteten i arbetet. De nya affärssystemen kommer dock även med risker, de kan vara svårförståeliga, tidskrävande eller öppna upp för informationsstöld.   Syfte: Syftet med uppsatsen är att förklara hur digitaliseringen har påverkat arbetsmetodiken och på så vis hur riskerna inom revisionen förändrats. Vår förhoppning är att resultatet ska leda till att revisionsbranschen och revisionens intressenter får en ökad förståelse för ämnet.   Metod: Vi har använt en abduktiv ansats för att kunna öka förståelse för vårt ämne. För att kunna fördjupa oss i ämnet användes en kvalitativ metod där yrkessamma revisorer intervjuades för att vi skulle kunna uppfylla studiens syfte. Det motiveras även varför vi använt just de källor vi valt samt kritik mot dem.   Slutsats: Vi kom fram till att arbetsmetoden underlättas då nya analysverktyg hjälper revisorn i sitt vardagliga arbete. Det har lett fram till att revisionsriskerna sänkts då programmen kan stå för en stor del av arbetet och revisorn bara behöver lite manuell handpåläggning. Däremot förutsätter det att revisorn besitter en viss IT-kunskap för att revisionsriskerna ska säkerställas som minskade. Om IT-kunskapen inte finns förhöjs riskerna istället, vilket i framtiden kan bli ett mera aktuellt problem. Vi tror att kraven för att bli auktoriserad revisor kan komma behöva förändras. / Abstract Title: The audit's digital transformation requires new demands on the execution Authors: Johan Antonsson, Lisa Haack and Johan Paulsson Program: Ekonomprogrammet - inriktning redovisning och ekonomistyrning Advisor: Petter Boye Institution: Ekonomihögskolan på Linnéuniversitetet i Kalmar   Introduction: For several years digitalization has taken increasingly more room in the society, both for the individual and for the company. The labor market has changed because work has disappeared but new jobs have also been created. Within the accounting profession new ERP systems are being used to make the work easier for the auditor and thereby increase the productivity in the work. The new ERP systems comes with new risks, they can be hard to understand, time consuming or opening up avenues for information thefts.   Purpose: The purpose of this essay is to explain how digitalization has impacted the work process of auditers and how the risks have changed in the auditing process.   Method: We have used an abductive approach to be able to increase our understanding for the subject. To deepen our understanding of the subject we used a qualitative method where auditors were interviewed. We also discuss why we have chosen the sources we chose and critique against them.   Conclusion: Our conclusion is that the work process has become easier due to new analyzing programs which helps the auditor in their daily work. This has led to a decrease in auditing risk because the programs can do a lot of the work and the auditor only need to do some of the manual work. However, this requires that the auditor possess some IT knowledge, otherwise the auditing risk can´t be ensured to be decreased. If the IT knowledge doesn´t exist the risks will increase instead, which in the future might become a more important problem. We believe that the qualifications required to become an authorized auditor may need to change for the future.

This study intends to explore and give insight in how the Swedish PR-profession has evolved due to digitization, in reference to the science expectations of the professions evolvement.Through qualitative interviews, six Public Relations practitioners has supplied this study with the empirical basis which with an interpretive analysis generates a comprehensive insight into the Swedish public relations profession. This study has analyzed the PR-practitioner’s descriptions of their communicative activities through Grunig and Hunts (1984) four communicative models and with consideration to social contexts. The digitization and the emergence of social media is described by science as the beginning of a new communicative paradigm, which entails a development towards symmetrical dialogue that will generate mutual understanding between the organization and stakeholders (Grunig, 2009). This analysis shows that the Swedish public relations profession exhibit tendencies to evolve with scientific prophecy. The study also shows that the organizations still widely don’t operates with the symmetrical two-way model.

Bakgrund och problemdiskussion: Den tekniska utvecklingen bestående av automatisering och digitalisering är ständigt närvarande i dagens verklighet. Nya program och system utvecklas dagligen inom flertalet branscher, vilka alltmer övertar människans arbetsuppgifter. Detta sker även inom redovisningsbranschen. Men hur har egentligen den tekniska utvecklingen påverkat redovisningskonsulten som profession? Utgångspunkt i studien tas år 1976, året då BAS-kontoplanen introducerades som konsekvens av den tekniska utvecklingens påverkan på professionen. Syfte: Syftet med denna uppsats är att bidra med djupgående kunskap kring den tekniska utvecklingens påverkan på redovisningskonsulten som profession under de senaste 40 åren. Denna uppsats kommer att presentera den trend som genomsyrat redovisningskonsultens arbetsuppgifter under den valda tidsperioden, för att sedan knyta samman till varför detta har skett utifrån olika teorier. Vidare kopplas detta till professionsteori som bidrar med kunskap kring hur professionen förändrats. I denna studie kommer även vissa spekulationer föras kring hur professionen i framtiden kommer att utvecklas. Metod: Studien är uppbyggd som en enfallsstudie. Fem stycken semi-strukturerade intervjuer har använts som primär datainsamling, i kombination av sekundärkällan tidskriften Balans.   Slutsats: Nästintill samtliga av redovisningskonsultens arbetsuppgifter har förändrats till att skötas alltmer av datorer och system. Att arbetsuppgifterna förändrats har i sin tur resulterat i en förminskning av redovisningskonsultens jurisdiktion. Slutligen leder förändrad jurisdiktion till förändrad profession. Den tekniska utvecklingen har endast påverkat professionen genom att omforma vilka typer av tjänster som faller inom ramarna för den, detta på grund av att expertis överförts till commodities. / Background and problem discussion: The technological development, including automation and digitalization, is constantly present today. New programs and systems are introduced and developed daily, and these are increasingly taking over human tasks. This phenomenon is affecting the accounting consultant. But how has the technological development affected the accounting consultant as a profession until today? The starting point of the study is 1976, the year when the standard for the swedish chart of accounts was introduced as a consequence of the technological development impact on the profession. Objective: The purpose of this thesis is to contribute with deep knowledge about the impact of the technological development on the accounting consultant as a profession in the past 40 years. This essay will present the trend which has characterized the accounting consultant’s work tasks during the chosen time period, then linking to why this has been done based on different theories. Furthermore, this is linked to professional theory that contributes with knowledge regarding how the profession has changed. In this study, some speculations will also be drawn about how the profession will be developed in the future. Method: The essay is constructed as a case study. Five semi-structured interviews have been used as a primary source to collect information. These interviews are combined with the journal Balans which has been used as a secondary source. Conclusion: Almost all tasks that are related to the accounting consultant have changed. Today the computers and systems can fulfill these tasks almost all by themselves. The changes of the tasks have led to a reduction in the jurisdiction of the accounting consultant. Finally, the changed jurisdiction lead to a change of the profession. The technological development has only affected the profession by transforming the types of services that exist within its scope, this because expertise has been transferred to commodities.

Digitalization has impacted online retailing heavily, however traditional stores have not changed as much in comparison. Earlier studies have not only suggested how stores could reinvent themselves, but also indicated that brands could have great advantages by doing so. Furthermore, the customer experience and it’s reinforced importance within brick and mortar has been highlighted. It has also been established that the customer experience could be strengthen by implementing advanced technology. Due to the lack of research within the subject and a mainly theoretical discussion about how and why stores implement advanced technology in store, this study aims to investigate from more practical point of view how and why companies implement advanced technology. This study has a qualitative method, by conducting a total of 7 interviews. Five interviews were conducted with employees within different retailing companies implementing advanced technology in store; BMW, Clas Ohlson, Volvo Car Company, Volkswagen and Synsam Group. To continue, two complementary interviews from a rather general market perspective were conducted; one with AMF Fastigheter on their new project The Lobby focusing on the development of the future store and one with Curiat (NZ) Limited a subject specialist on Augmented Reality, which was one of the most common technologies in this study. The study identifies several factors correlating to how and why brands reinvent their physical stores through advanced technologies. In order to implement the technology successfully, such as Virtual Reality, Augmented reality and Interactive Digital Signage, traditional retailers have to modify their business models and their operational skills within the organization. One main motivation as for why traditional retailers implement advanced technology is a changed consumer behavior and market. This puts a new kind of pressure on traditional retailers and stresses the importance of the customer experience. The customer experience and relationships can be strengthened by implementing advanced technology and are two important factors as to why retailers utilize advanced technology in store. Traditional retailers also use the implemented advanced technology as a marketing tool, in order to market themselves as innovative and meet the new market. In addition to this, there has been a change in communication between customer and store. Retailers can use the advanced technology in order to not only interact in a new way with their customers, but also communicate through various of their channels. This creates a smoother and more seamless experience for the customer, and connect offline with online.