This study is about one of the most revolutionary developments in Denmark's metal industry in recent times. Ongoing digitalization and automation, paralleled with the transition to CO2-neutral production is not only changing work procedures but also disrupting industrial relations. As industrial relations are defined by the underlying power dynamics between labor market parties, these relations might also have changed. Since the 80s, unions have been forced to retreat. The discourse is that digitalized automation and decarbonization will lead to increased employment and that the labor-value of production, over time, will remain the same. Contradicting this is the fact (Barradas 2019) that the labor-value of production is decreasing while the employer's share of profit increasing. Despite digitalized automation and the transition to environmentally sustainable production allegedly leading to increased employment, industrial relations are being affected due to the labor-value of production is decreasing. This study is conducted in conjunction with “BARMETAL” (2022), a project financed by the European Union (EU) regarding the digitalization and automation as well as decarbonization of the European automotive industry. As the automotive industry is non-existent in Denmark, this study focuses on manufacturers in the metal industry. The extent of our engagement with the automotive industry is that one company analyzed is a supplier of catalysts to the automotive industry.  This research is conducted as a qualitative study including interviews and literature analysis. The participating companies  revealed minimal engagement in the transition to environmental sustainability, with the primary emphasis placed on the adoption of digital automation. This study is about one of the most revolutionary developments in Denmark's metal industry in recent times. Ongoing digitalization and automation, paralleled with the transition to CO2-neutral production is not only changing work procedures but also disrupting industrial relations. As industrial relations are defined by the underlying power dynamics between labor market parties, these relations might also have changed. Since the 80s, unions have been forced to retreat. The discourse is that digitalized automation and decarbonization will lead to increased employment and that the labor-value of production, over time, will remain the same. Contradicting this is the fact (Barradas 2019) that the labor-value of production is decreasing while the employer's share of profit increasing. Despite digitalized automation and the transition to environmentally sustainable production allegedly leading to increased employment, industrial relations are being affected due to the labor-value of production is decreasing. This study is conducted in conjunction with “BARMETAL” (2022), a project financed by the European Union (EU) regarding the digitalization and automation as well as decarbonization of the European automotive industry. As the automotive industry is non-existent in Denmark, this study focuses on manufacturers in the metal industry. The extent of our engagement with the automotive industry is that one company analyzed is a supplier of catalysts to the automotive industry.  This research is conducted as a qualitative study including interviews and literature analysis. The participating companies revealed minimal engagement in the transition to environmental sustainability, with the primary emphasis placed on the adoption of digital automation.

Digitaliseringen påverkar vardagslivet och arbetslivet, ofta med löften om effektivare arbete och levnadssätt. Samtidigt innebär digitaliseringen omfattande påfrestningar genom kontinuerlig teknisk utveckling, där de framväxande artificiell intelligens (AI) och automatisering ingår. För digitaliseringen av samhällsbyggnadsprocessen har kommunernas utveckling släpat efter befintliga tekniker, samtidigt som riktlinjer poängterar behovet av innovation. Vår studie syftar till att synliggöra utövarna, kommunala tjänstepersoners, föreställningar om AI och automatisering roll som tekniker i samhällsplanering. Studien empiri utgörs av sex kvalitativa forskningsintervjuer vilka analyseras utifrån sociotekniska föreställningar, användare och användarcentrering för att utläsa relationen mellan teknik och tjänsteperson. Resultatet visar att tjänstepersoner innehar en passiv attityd om AI inom planering på grund av obefintlig praxis, medan relationen till automatisering framställs som mer etablerad och bekant. Tjänstepersoner talar om framtiden med försiktig optimism, och framhåller en begränsning i teknikernas kapacitet att hantera mjuka värden men att potential återfinns i stödet till komprimerade processer inom planering. / Digitalization impacts both daily life and the workplace, often promising increased efficiency in work and lifestyles. Yet, it also poses considerable challenges as technology continues to advance, especially with artificial intelligence (AI) and automation as emerging technologies. For the digitalization of the urban planning process, municipal progress has fallen behind existing technologies, despite guidelines highlighting the importance of innovation. Our study aims to uncover the perspectives of municipal officials on the roles of AI and automation in urban planning. Through six qualitative interviews, we analyze socio-technical perceptions and user-centered approaches to understand the relationship between technology and practitioners. The findings reveal a passive stance towards AI in planning, attributed to a lack of established practices, while the relationship with automation appears established and familiar. Looking ahead, practitioners express cautious optimism, acknowledging limitations in technology's ability to address human values but recognizing its potential to support streamlined processes.

Automatic publication of data and metadata for map and catalogue systems from raster sources in PostgreSQL Abstract The main goal of the presented work is the design and implementation of the application for the automatic publication of the raster data and metadata from the PostgreSQL database to the map and catalog services. The application should exclusively utilize the open source software and technologies. The fundamental component of the developed application is the PostgreSQL database with the PostGIS and PostGIS raster extensions. The presented work evaluates the possibilities of the raster storage from different points of view -e.g. the suitability for the further data processing or the publication of the raster data. The most suitable structure for raster storage is then proposed with respect to analytical and publication usage of the stored data. The possibilities of the open source software for the solution and implementation of the presented problem are then inspected. The GeoNetwork and GeoServer are utilized as a metadata and map server solution. The results of the deployment of these technologies is then evaluated for the real world data and compared with other available related solutions. Keywords: PostGIS, PostGIS raster, GeoServer, GeoNetwork opensource, metadata, web map services, OGC,...

Digitaliseringen ses som en av samhällets starkaste pågående förändringar och dess följder påverkar branscher och yrken i stor utsträckning. Redovisningsbranschen har stått och står fortfarande inför stora förändringar som en följd av teknikens utveckling och som redovisningsekonom gäller det att anpassa sig för att kunna överleva på marknaden. Redovisningsekonomers arbete har tidigare bestått av mycket administrativa och monotona arbetsuppgifter, vilket är sådana uppgifter som tekniken kan och har tagit över. Därför har redovisningsekonomerna fått börja utföra andra uppgifter, såsom exempelvis rådgivning och analys av siffror. Dessa nya arbetsuppgifter kräver nya kompetenser för alla redovisningsekonomer. Syftet med studien är att undersöka hur och i vilken utsträckning redovisningsekonomers yrkesidentitet påverkas av digitaliseringen. Vi har valt en kvalitativ metod av studien och har genomfört nio semistrukturerade intervjuer med redovisningsekonomer från olika företag. Studiens slutsats är att digitaliseringen påverkar redovisningsekonomernas yrkesidentitet i stor utsträckning och att den kan komma att förändras helt i framtiden. Det har gjorts många studier på hur digitaliseringen påverkar arbetssätt och arbetsuppgifter. Dock finns det få studier som beskriver vad detta faktiskt innebär för yrkesroller och identitet. / Digitalization is seen as one of society’s strongest ongoing changes and its consequences affect industries and professions to a large extent. The accounting industry has been and is still facing major changes as a result of technological development and as an accountant it is important to adapt to be able to survive on the market. The accountants work has previously consisted of much administrative and monotonous tasks, which are such tasks that technology can and has taken over. Therefore the accountants have begun to perform other tasks, for example advisory and analytics. These new tasks requires new competences for all accountants. The purpose of this study is to investigate how and to what extent accountants professional identity is affected by digitalization. We have chosen a qualitative method for the study and conducted nine semi-structured interviews with accountants from different companies. The study’s conclusion is that digitalization affects the accountants professional identity to a large extent and that it may change completely in the future. There have been many studies on how digitalization affects working method and tasks. However, there are few studies that describe what this actually means for professions and professional identity. This paper is written in Swedish.

Syftet med denna studie är att förklara och förstå digitaliseringens påverkan på revisionen. Revisionsbranschen är idag inne i en betydande förändringsprocess där traditionella metoder ersätts med modernare revisionstekniker. Digitaliseringen sägs vara en stark drivkraft till denna förändring, vilket har en stor påverkan på yrket. Genom att kunderna blivit mer digitala, samt att nya digitala revisionsverktyg har utvecklats, skapas möjligheten för en ny typ av revision. Tidigare forskning tyder på att yrket är på väg att automatiseras, och i framtiden tror forskare att robotisering kommer vara aktuell, även inom revisionsbranschen. Med fokus på två olika frågeställningar; digitaliseringens påverkan på revisionsmetodiken och digitaliseringens påverkan på revisionskvaliteten, har en kvalitativt inriktad studie genomförts. Studien bygger på intervjuer med tolv olika revisorer och programutvecklare. Studien visar att digitaliseringen av revisionen har haft en stor påverkan på yrket. Framförallt har digitaliseringen påverkat möjligheten att hantera en större mängd data. Bland annat har revisionen gått från att tidigare arbetat med statistiska urval, till att idag fokusera mer på att analysera data. Genom nya dataanalysverktyg har det blivit möjligt för revisorerna att gå från stickprov till att granska hela populationen av data. Granskningen kan då bättre inriktas på områden som avviker, eller områden med större risk. Studien visar att förändringen har haft en positiv påverkan på revisionskvaliteten, bland annat därför att revisionsbevisen blivit mer relevanta och tillförlitliga, samt att risken för att revisorerna gör ett felaktigt uttalande minskat. Mer fokus läggs idag på att revisorerna ska förstå kundens verksamhet och de faktorer som kan påverka denna. Förändringen har gjort att revisorernas analytiska förmåga blivit allt viktigare för att klara av yrket. Utvecklingen har möjliggjort att revisorerna kan ge bättre rådgivning, vilket skapar nya möjligheter inom branschen. / The purpose of this study is to explain and understand the influence of digitalization on the audit. The auditing industry is today in a significant process of change, where traditional methods are replaced by more modern auditing techniques. Digitalization is said to be a strong driving force for this change, which has a great impact on the profession. Because customers have become more digital and that new digital audit tools have been developed, the possibility of a new type of audit is created. Previous studies show that the profession is about to be automated, and in the future, researchers believe that robotization will be relevant also in the auditing industry. Focusing on two different issues; the impact of digitization on the audit methodology, and the impact of digitization on audit quality, a qualitatively oriented study has been conducted. The study is based on interviews with twelve different auditors and program developers. The study shows that the digitization of the audit has had a major impact on the profession. In particular, digitization has affected the ability to handle a larger amount of data. Among other things, the audit has gone from having previously worked with a large number of samples to today instead focusing on analyzing data. Through new data analysis tools, it has become possible for the auditors to switch from sampling to reviewing the entire population of data. The audit can then focus on areas that deviate or areas with greater risk. The study shows that the change has had a positive impact on the audit quality, since the audit evidence has become both more relevant and reliable, and that the risk that the auditors make an incorrect statement has decreased. More focus is now being placed on the auditors being able to understand the customer's business and the things that can affect this. The change has meant that the auditors' analytical ability has become increasingly important in order to cope with the profession. The development has made it possible for the auditors to provide better advice, which creates new opportunities in the industry.

Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla.Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet.För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning.Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara. / There is a discussion about the current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not.One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept.This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption.For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla. Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet. För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning. Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara. / There is a discussion about today’s current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not. One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept. This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption. For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

During the last decade new attention has been paid to reading fluency. One reason might be that training studies often have failed to provide growth in reading rate in spite of the fact that the accuracy problem was remediated. Recent research has also indicated that, in languages with a consistent mapping between graphemes and phonemes, automatization of decoding processes are more difficult to reach than aquiring accurate decoding skills. Several studies have found that computer-based flashcard training seems to be a productive way to develop reading fluency. The aims of this thesis are partly to replicate some of the previous studies with time pressured exposure and partly to examine whether the condition with time pressure is more effective than the flashcard condition with fixed exposure duration. In the time pressure condition, the exposure duration was varied as a function of accuracy. This thesis reports one main study and two case studies. The participants in the main study were 17 males and 11 females between the ages of 11 and 17. All of them were poor readers, scoring below the 11th percentile on standardized reading test for their age group. The two participants of the first case study were the poorest readers of all. Their decoding strategies differed greatly. The younger of them, a slow reader in the fourth grade, can be seen as “a speller” with most impairment in the orthographic processing and the older, a quick reader in the fifth grade, can be seen as “a guesser” with most impairment in the phonological processing. The four participants in the second case study were moderately poor readers between the ages of 12 and 14. Each participant practiced the two different conditions of the computer-based flashcard training with spelling response in sessions about twenty minutes long twice to three times a week during three to four months. Teacher-controlled tuition was only given in some pre-sessions. According to the online results, all participants in both of the exposure conditions were capable of keeping the accuracy at a high level, i.e. fluent reading was expected to be developed. A battery of silent and oral reading tests and spelling-to-dictation tests was used in pre-, middle- and posttest. Both accuracy and rate were measured in reading. Except for “the speller” in the first case study, significant improvements were found on all tests for both conditions. The best progress was during the first training period independent of condition. Positive effects were found for both trained and untrained material and for words and pseudo-words. The reading progress has in general been better than the average student usually develops during the same time. The students reported the time pressured condition as being more effective and motivating but no significant difference was found between the two conditions in the pre- to posttests.

Urgency of research. Nowadays business competition is large. So if managements want to keep in the fight of competition, they must make decisions efficiently. According researchers about 80% of information needed for decisions making is obtained out of accounting. So data of accounting must be processed quickly and operatively. Such way to get information necessitates purchasing of computerized accounting system. Newness of research. The supply of computerized accounting systems is large in Lithuania, so it is difficult to choose the best computerized accounting system for management of company. Besides time in time there appear new products, new versions of programs. Choosing the system that meets the needs of company �� difficult task because there aren’t mucj information and experience on that situation Goal of research. We will analyze Navision Attain Business Solution possibilities for computerization of drugstore network. We will analyze Navision Attain Business Solution and compare it with other systems. Object of research. Preparation of the accounting system for drugstore network using Navision Business Solutions Tasks of research: • To present main principles of accounting • To analyze the peculiarities of computerized accounting system • To describe the possibilities of Navision attain Business Solutions Results of research: • Requirements for computerized accounting system Navision are analyzed • Posibilities of programming product Navision are analyzed •... [to full text]

L’estimation de l’âge au décès d’individus découverts en contexte médico-légal ou ar-chéologique est un sujet fondamental. La cémentochronologie fondée sur le dépôt annuel de cément acellulaire est une technique parmi les plus performantes dont l’exactitude est appréciée dans de nombreuses publications. Cependant, le manque de standardisation ralentit l’adoption de cette méthode et freine l’étude de la précision qui demeure méconnue tout comme l’impact des conditions taphonomiques sur sa fiabilité. Le premier objectif de ce travail est de mesurer la concordance des estimations effectuées, donc la précision, puis d’évaluer l’exactitude, donc la qualité de l’accord entre l’âge estimé et l’âge chronologique, en appliquant un protocole standardisé et certifié ISO-9001 pour s’affranchir des biais inhérents à la préparation. Le second objectif est d’apprécier l’impact des affections taphonomiques trop souvent négligées. La collecte des données à partir de préparations histologiques dentaires représente une opération coûteuse en temps et constitue un obstacle majeur pour conduire des études cémentochronologiques. Nous nous fixons comme autre objectif d’expérimenter un logiciel de comptage semi-automatique, fruit d’une collaboration entre anthropologues (UTML) et développeurs (FEI Visualization Sciences Group). Pour atteindre ces buts, l’étude porte sur 2000 lames histologiques réalisées à partir de 400 canines. 200 canines sont issues de collections de référence dont l’âge, le sexe, l’intervalle postmortem et la durée d’inhumation des sujets sont connus. Afin d’apprécier l’influence de la taphonomie sur la lisibilité et la précision et d’étudier l’applicabilité de la méthode à du matériel ancien, 200 canines extraites de sujets archéologiques datés entre le XIIe et le XVIIIe siècle sont intégrées à l’étude. Précision et exactitude sont approchées pour chaque classe d’âge et en tenant compte des intervalles post-mortem et des affections taphonomiques, mettant ainsi en évidence une fiabilité qui est fonction de l’âge du sujet, mais aussi de l’état de conservation des tissus. Ce travail vise, sur un échantillon standardisé conséquent, à amener une discussion sur les performances de la cémentochronologie à l’échelle individuelle et populationnelle, à apporter des recommandations et proposer un modèle de prédiction pour minimiser les différences entre âge estimé et âge chronologique. / Age at death estimation is a fundamental component of creating a biological profile in forensic and bioarchaeological contexts. Cementochronology based on annual deposition of acellular cementum is one of the most effective ageing techniques, and its accuracy, i.e. the agreement between estimated age and chronological age, is acknowledged in many publications. However, the lack of standardization slows down the adoption of this method and hinders the evaluation of its precision that remains unknown as well as the impact of taphonomical processes. The first objective of this thesis is to measure the agreement between cementum estimates, i.e. the precision, and then to assess the accuracy through the evaluation of the quality of the accordance between chronological age and estimates based on a standardized and ISO-9001 certified protocol to overcome bias due to sample preparation. The second objective is to gauge the impact of taphonomical effects too often neglected. Counting cementum increments on histological preparations is time-consuming and represents a major difficulty to perform cementochronological studies. Another goal is to experiment a semi-automatic program resulting from a col-laboration between anthropologists (UTML) and software developers (FEI Visualization Sciences Group). To achieve these goals, our study is based on 2000 histological sections from 400 canines. 200 canines are derived from reference collections with documented age, sex, postmortem interval and burial duration. In order to grasp the influence of taphonomy on slices readability and on precision and to investigate the applicability of this method on ancient material, 200 canines extracted from archaeological assemblages dated between the XIIth century and XVIIIth century are included in the study. Accuracy and precision are assessed for each age group in considering post-mortem intervals and taphonomical conditions and show a reliability influenced by age but also by tissue preservation. This work aims, on a large standardized sample, to discuss cementochronology’s performance for individual and population approaches, to provide recommen-dations and to propose a prediction model to reduce differences between estimated age and chronological age.