No description available.

Background and problem: Skatteverket is a government authority where accounting is an essential part of providing a legitimate system and accounting is the starting point for taxation. Digitization has increased rapidly and is one of the most important development force in the society. Because of the importance of the digitalization is the question now how it’s going to affect other authorities and companies. Is digitalization replacing some of the tasks that the human does today? Is the digital development only useful or are there parts that are not as good? This development has led to major changes within Skatteverket, as well as the development of digitization on accounting and that’s why this is interesting to examine. Research question: How has Skatteverkets employees been influenced by the development of digitization? And which pros and cons can the employees see within digitization and accounting? Purpose: The purpose of this study is to see how Skatteverkets employees have been influenced by the development of digitization, and also to see how their work has been influenced at the accounting. The study should also include the pros and cons of digitization. Method: This empirical study consists of semistructured interviews and email interviews with six respondents working at Skatteverket’s headquarters in Solna. What has been discussed with the respondents is how the accounting look today, how digitization has affected them and their future plans for digitization within their industry. Conclusion: The conclusion of this study is that both Skatteverket and accounting has been affected by the development of digitization. Digitization has contributed with both advantages and disadvantage, you can now report in a more correct way. In the study, it has noted that the digitization is increasing all the time, it is difficult to predict the evolution of digitization. The biggest change for Skatteverket is that you have gone from manual reporting to mechanical report.

FNsteel i Linköping tillverkar spännlina, en produkt som används av prefab-industrin för tillverkning av förspända betongelement t.ex. håldäck, balkar, bjälklag och järnvägsslipers. Vid tillverkningen drar man valstråd i tråddragningsmaskiner som reducerar valstrådens tvärsnittsarea och ökar längden samtidigt som tråden får en annan metallstruktur. Den dragna tråden slås sedan till tre- eller sjutrådig spännlina. Vid tillverkningen svetsar operatörer ihop valstrådar och hanteringen av valstråden är idag manuell. Företaget vill i framtiden automatisera sin svetsprocess vid skarvning utav valstrådar då det är ett tungt och ensidigt arbete för operatörerna samt för att kunna öka produktiviteten. Examensarbetet är ett produktutvecklingsprojekt som innehåller en analys utav tillverkningen idag och förslag på standardisering för att kunna automatisera samt konstruktionsunderlag för automatisering av vissa moment i processen. Under arbetets gång har det identifierats att processen inte är mogen för att automatiseras utan att företaget först behöver ta fram en standard för hur processen ska se ut för att kunna möjliggöra en automatisering av hela svetsprocessen. Ett antal moment i processen kräver fortsatt arbete för att möjliggöra automatiseringen av processen, samtidigt som det redan idag är möjligt att automatisera vissa delar av processen då dessa enkelt kan standardiseras. Konceptlösningen som tagits fram består av pneumatiska cylindrar, konstruerade trådklämmor och hydraulisk trådklippare. / FNsteel in Linköping manufactures wire rod, a product used by the prefabricated industry for the manufacture of prestressed concrete elements eg. hollow cores, beams, beam joints and railroad slides. In manufacturing, a wire is drawn through a wire drawing machine that reduces the wires cross sectional area and increase the length while the wire is given a different metal structure. The drawn wire is then turned to three or seven-wire wire rod. In manufacturing, operators weld together wire threads and the handling of the wire is today manual. In the future, the company wants to automate its welding process by splicing of wire threads as there is a heavy and one-sided work for operators, and also in order to increase productivity. The thesis work is a product development project that contains an analysis of the manufacturing process today and suggestions for standardization to automate, as well as design documentation for automation of certain elements of the process. During the course of the process, it has been identified that the process is not mature for automation without the company first having to come up with a standard for the process to enable automation of the entire welding process. A number of elements in the process require continued work to enable automation of the process, while it is already possible to automate certain parts of the process as these can easily be standardized. The conceptual solution developed consists of pneumatic cylinders, engineered wire clips and hydraulic wire cutters.

The aim of this thesis is to investigate if an automation of the manual packaging process at Legosan AB is profitable. Legosan AB, located in Kumla, performs subcontract work of dietary supplements and medical products to companies within Europe. The chapter portal robot is used in the other. As there are several options in the choice of packaging robot the suggestions of improvement are divided into two different designs. Other machines and equipment necessary for the different suggestions of improvement are showed and their measurements are presented. The chapter ends with a problem discussion. Nulägesanalys describes how the manufacturing process and the packaging process operates today and aims to give a good understanding of the processes, layouts and material flows. This is showed through layout sketches, process mapping and a frequency study. The chapter ends with a specification of requirements. In the chapter Förbättringsförslag two different suggestions of improvement is presented in two different designs that is present by layout sketches and process descriptions. Also the investments and measures are described in the different suggestions. In the first suggestion a four-axis pallet robot is used while a kartesian iii The analysis of investments shows the costs that appear due to the implementation of the suggestions of improvement. In addition pay-off time is calculated and a capitalization calculation is shown. In the chapter Slutsatser och Rekommendationer pros and cons for the different suggestions are discussed. Finally a solution is recommended.

Trenden går mot att västvärlden utsätts mer och mer för hård konkurrens från lågkostnadsländer inom tillverkningsindustrin. Det krävs därför att företagen arbetar med olika strategier och metoder som får dem att fortfarande vara lönsamma utan att behöva omlokalisera. I den här rapporten utreds ett exempel på hur en investering med hjälp av förbättringsarbete inom ergonomi, kvalitet, flexibilitet och lönsamhetsbedömt underlag kan hjälpa ett industriföretag att sänka sina kostnader på lång sikt och bli mer konkurrenskraftiga.

To Begin Something New A Conceptual Analysis of Hannah Arendt’s Space of Appearance This essay is about Hannah Arendt’s political philosophy and uses her book, The Human Condition, as its main point of reference. Specifically it’s Arendt’s theory of political action and how it manifests in the world that is going to be explored. The method of the essay is a conceptual analysis and the aim is to answer the following question: “What is ‘the space of appearance?’” The purpose of this essay is twofold. Firstly, to expand on Arendt’s political philosophy. Secondly, it is an attempt to map Arendt's insights into the political turmoil of her time on to ours. To - through Arendt’s writing - find the tools to make clear what often seems cryptic. One of the core ideas that this essay depends on is a reading of The Human Condition through the lens of Arendt’s doctoral thesis, Love and Saint Augustine. Here she describes the concept of love in the work of the Christian philosopher, Saint Augustine of Hippo, as desire of something good. In this essay I then use this understanding of “love as desire” to describe why humans act politically. The essay revolves around Arendt’s notion that political action depends on the plurality of man and that a multitude of people acting together within “the space of appearance” creates the processes of unfolding events which constitute human history. The ability to create and reshape history is seen by Arendt as one of the core abilities that make up the human condition. But to create history, a desire for change is needed. By following this argument I come to the conclusion that those with the real potential to use this ability are the ones most oppressed and marginalized by tyrannical regimes or power structures. At the end of the essay I conclude with presenting two paramount crises that humanity is currently facing: The crisis of climate change and the large scale obsolescence of labor through automation. Instead of making an attempt to propose a solution to these crises, I argue that a lack of ability or willingness to act politically is what blocks potential possibilities for these challenges to be overcome.

Syftet med arbetet är att skapa en bild av matematiklärares uppfattning om automatisering av multiplikationstabellerna samt att redogöra för både för- och nackdelar med automatiserad kunskap. Syftet är även att belysa och diskutera olika automatiseringsmetoder som på olika sätt främjar eller hindrar elevernas matematikutveckling. Det gjordes en digital enkätundersökning där urvalet utgörs av 333 frivilliga matematiklärare representerade från olika undervisningsnivåer. Resultatet visar att matematiklärare anser att det är nödvändigt att eleverna automatiserar multiplikationstabellerna för att få en chans att utvecklas inom matematiken på bästa sätt, men att det kan ske på olika sätt, med olika metoder. Den mest fördelaktiga metoden verkar vara att kombinera färdighetsträning med att lära ut beräkningsstrategier för att kunskapen ska bestå.

Examensarbetet har haft till syfte att undersöka om ett undervisningsmaterial, i form av ett multiplikationsspel, kan ligga till grund för att elever i årskurs 2 får ett ökat intresse att lära sig automatisera multiplikationstabell 2-5, samt multiplikationstabell 10. Genomförandet har inneburit att eleverna i en årskurs tvåa har spelat multiplikationsspelet under en sju veckors period. Under denna sju veckors period har eleverna gjort tre multiplikationstest, samt en elevenkät, som har sammanställts tillsammans med en lärarenkät under resultadelen. Resultaten visar att majoriteten av eleverna har förbättrat sitt resultat på multiplikationstesten under denna sju veckors period. Eleverna anser att det har varit roligt att spela multiplikationsspelet och läraren ser värdet av att fortsätta använda multiplikationsspelet.

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.

No description available.