The topic of the work is an impact of digital self-tracking technologies such as wearable fitness trackers and smartphone self-tracking applications on an individual. I used the methodology of semi-structured interviews, conducted with students engaged in self-tracking and comparative discourse analysis, when data received from the interviews were compared with healthy lifestyle discourse, partly manifested in the Czech internet media portals. The research question of "How self-trackers perceive the impact of the technology of self-tracking on their physical activities and lifestyle, respectively differentiated among themselves in terms of impact and usage of self-tracking technology, and to what extent they perceive it similarly to the way self- tracking is presented in Czech internet media portals?" was answered in the following way: the participants were categorized as 'engaged' and 'sportspeople' users, and their relation to discourse was not complete, although they were using the conceptualization of a healthy lifestyle proposed by media. In addition, the work proposes a theoretical overview of the issue of self-tracking and discusses the possibilities for future research.

The purpose of this study is to investigate how secondary school art teachers wish to use Information Communication Technology (ICT) in their lessons, what their circumstances are, and finally, what is important for a successful integration of ICT in art teaching.This qualitative study is based on three semi-structured interviews with secondary schoolart teachers. The interviews are analysed in two ways. Firstly, with a theory-driven contentanalysis and secondly by using the TPACK (Technology, Pedagogical and ContentKnowledge) and SAMR (Substitution, Augmentation, Modification, Redefinition) models.The results of this study show that teachers’ attitudes towards digitalisation have a greateffect on how ICT is integrated into their teaching. It also shows that not all art teachers have access to the required equipment to meet their needs, or the technological knowledge necessary to properly integrate ICT into their teaching. Additionally, this study shows that the Swedish National Agency for Education’s intentions with digitalisation in art teaching are not consistently met by all art teachers. This study shows that while art teachers require both the equipment that meets their needsand the technological knowledge to use this equipment, the most important factor in asuccessful integration of ICT into art teaching is the teachers pedagogical and didactic skills.

Programmering har tillkommit till läroplanen nyligen i den svenska skolan. Både skolan och vårt samhälle i stort går mot en alltmer digitaliserad vardag. Framtiden ställer högre krav på vår digitala kompetens och skolan behöver anpassa sig efter dessa behov. Programmering är en del av denna digitala kompetensutveckling. Vi har genomfört den här studien i syfte att undersöka vilka intentioner lärare har med sin programmeringsundervisning när de undervisar elever i de tidiga skolåren. Vi har också undersökt vilka faktorer som påverkar dessa intentioner. Vi har samlat in datamaterial till studien genom att genomföra intervjuer med sex verksamma lärare. Som teoretisk utgångspunkt har vi använt oss av ett händelselogiskt perspektiv. Resultaten av studien visade att syftet med lärarnas programmeringsundervisning var att förbereda eleverna på den digitaliserade framtiden samt att utveckla matematiska förmågor. Faktorer som lärare beskrev påverkade dessa intentioner var lärarnas egna kunskaper, vilka möjligheter de såg med undervisning i programmering, tillgång till material samt läroplanen och tid till planering. / Programming is a subject that has recently been added to the curriculum in the Swedish school system. Both school and our society are heading towards a more digitalised day-to-day life. The future will require more digital competence and school needs to follow along this development. Programming is one part of this digital competence growth. The aim of this study is to examine what the intentions of teachers who teach programming to young students are. It will also examine what factors affect these intentions. In order to collect data for this study, six active teachers have been interviewed. The interviews were analysed within a theoretical framework based on determinants, intentions and actions. The results of the study have shown that the two main intentions are to prepare the pupils for the digitalised world in the future and to further the growth of various mathematical abilities. The factors that affect the intentions are the teachers’ own knowledge of the subject, the opportunities they saw when teaching programming, access to material and the curriculum and time to plan the lessons.

The audit industry is under a digital transformation where various IT-tools are being frequently used by auditors at different experience levels. It is almost impossible to perform an audit with good results without using any IT-tools. Therefore, pressure is put on audit firms,both Big 4 and Non-Big 4 firms to stay ahead or at least up to date in terms of the digital development, implementation and usage of IT-tools to not fall behind its competitors. Educating the audit team members in the different information technology systems (IT) will be of great importance so that auditors can utilize new technology and enhance audit quality.This study contributes with practical knowledge by mapping out and describing in detail how and in which IT-tools auditors spend their time in during their commitments during a typical week. Secondly, the study provides insights on the current IT-knowledge among auditors, which is a factor that influences the use of IT-tools among auditors. Further, this also includes, getting an enhanced understanding of what type of IT-knowledge that is required today, for the audit team member at a specific level, ranging from associates to partners at Big 4 and Non-big 4 firms. Thirdly, the thesis will also discuss impacts of digitalisation and advanced technologies in auditing and give an update of to what degree advanced technologies has been implemented.This was possible to accomplish through an online questionnaire and interview sessions which implied that seven different types of software are used by auditors where Spreadsheet software is one of the most frequently used IT-tools. Auditors generally use software they are familiar with and a resistance towards new software exists. The study also highlights the discussion if the implementation and use of advanced technologies is as widespread as the auditing firms are picturing it. Additionally, there is still a general lack of IT-skills among auditors, and students seeing a future in the auditing profession would have to take responsibility over their own IT-knowledge increasement alongside with educators implementing more IT-courses for students studying Business administration.

The Stockholm County regional planning agency wants to develop its work on digitalisation in Regional Planning with a focus on ecological sustainability. The purpose of this report is to contribute to this work by comparing and identifying ways that digitalisation is treated in regional planning in order to achieve ecological sustainability. The concept of "digitalisation" refers to the process where technology and digital information becomes a part of the community. The concept of "smart city" was identified as interesting and was interpreted for a "smart region", and what this could entail. Starting points to the issues were gathered in a workshop with the Stockholm region's Growth and Regional Planning Administration, as well as in an interview with an expert. A study was conducted of the five metropolitan regions’ regional planning documents, and of literature on regional planning, digitalisation and ecological sustainability. Seven strategies for digitalisation and ecological sustainability in regional planning were identified on the basis of the regional planning documents. A digital platform was identified as a possible way to work with services that are linked to the strategies. In the literature analysis tools were found which were used to identify how the strategies of digitalisation can lead to increased environmental sustainability. After that it was discussed how the digital platform can interact with regional planning, as well as how the digital platform and the collaboration platform can be understood from a planning theoretical angle. / Stockholms läns regionala planeringsorgan vill utveckla sitt arbete med digitalisering inom regional planering med inriktning på ekologisk hållbarhet. Syftet med denna rapport är att bidra till detta arbete genom att jämföra och identifiera sätt som digitaliseringen behandlas i regional planering i syfte att nå ekologisk hållbarhet. Begreppet ”digitalisering” syftar på den process där teknik och digital information blir en del av samhället. Konceptet ”smart city” identifierades som intressant och tolkades om för en ”smart region”, och vad det skulle kunna innebära. Ingångar i frågorna skaffades i en workshop med Stockholmsregionens Tillväxtoch Regionplaneförvaltning, samt i en intervju med sakkunnig. Det genomfördes en studie av fem storstadsregioners regionplanedokument, och av litteratur om regional planering, digitalisering och ekologisk hållbarhet. Sju strategier för digitalisering och ekologisk hållbarhet i regional planering identifierades utifrån de regionala planeringsdokumenten. En digital plattform identifierades som ett möjligt sätt att arbeta med tjänster som är kopplade till strategierna. I litteraturen hittades analysverktyg vilka användes för att identifiera hur strategierna med digitalisering kan innebära ökad ekologisk hållbarhet. Efter det diskuterades hur den digitala plattformen kan samverka med regional planering, samt hur den digitala plattformen och samarbetsplattformen kan tolkas ur en planeringsteoretisk vinkel.

Maladministration at the South African Revenue Service (SARS) resulted in the loss of public trust and negative implications on voluntary tax compliance and may encourage taxpayers to partake in aggressive tax planning schemes. This maladministration also resulted in the degeneration of SARS systems whilst technology advanced internationally. Digitalisation at SARS is crucial to address aggressive tax planning that has become more advanced as a result of the mobility of the digital economy. This study used a qualitative research methodology based on exploratory research which involved literature reviews of textbooks and articles in order to provide recommendations of how digitalisation can be adopted by SARS with a specific focus on ensuring the effectiveness of the South African Reportable Arrangements legislation. The operation of the South African Reportable Arrangements legislation was explained in order to benchmark it against the design features and best practices recommended by the OECD in Action 12 of the BEPS project and to highlight how digitalisation can enhance these provisions. Recommendations made considered the current state of digitalisation at SARS, how other countries’ tax administrations have become more digitalised and practical concerns to be borne in mind when deciding the appropriate technology. The study found that there are a handful of recommendations remaining on how South Africa could improve reportable arrangement legislation without unnecessarily increasing the compliance burden. Digitalisation techniques that could be considered are advanced analytics, artificial intelligence, blockchain technology and Application Programme Interfaces. The study proposed, amongst others, that these could be adopted by SARS to be able to gather information from various sources in real time to identify further characteristics of aggressive tax planning, perform completeness checks on reported transactions and re-deploy resources to investigate pre-identified possible reportable transactions. / Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MPhil (International Taxation) / Unrestricted

Background and problem: The perception of luxury fashion has been shaped throughout history with well-known brands’ innovative strategies and designs. Along with its crafts and arts, exclusivity has been one of the main pillars of luxury fashion, creating the perception of luxury fashion products only being available to the ‘elite’; which has been feasible to maintain in an analog society. However, as luxury fashion brands have moved into the digital landscape; using digital channels such as e-commerce, social media, and disruptive technologies such as augmented reality, virtual clothing; distribution channels have opened up, contradicting traditional practises.  It has been found that it is the consumers’ perception that determines luxury brands separation from the ordinary. Raising the question of how consumers may perceive luxury fashion brands when operating in the digital landscape; since the use of digital channels and disruptive technologies contradicts with the characteristics defining luxury fashion, in particular exclusivity.   Purpose: In order to contribute to literature and create new understandings of the digitalisation of the luxury fashion industry; the purpose of this study is to explore how consumers perceive luxury fashion brands’ use of digital channels and disruptive technologies, specifically regarding the perception of exclusivity.                         Method: The study broadly followed an interpretivist research philosophy where qualitative data was collected by conducting eight semi-structured focus groups with Swedish luxury fashion consumers, born between the years of 1992-2000. The empirical findings were analysed through the general analytical approach, and thereafter discussed in relation to the frame of reference.  Conclusion: The findings suggest that consumers perceive that luxury fashion brands’ use of digital channels and disruptive technologies are diluting the perception of exclusivity, as luxury fashion becomes more accessible and visible with an increased attainability.

Die vorliegende Arbeit forciert die Steigerung der Leistungsfähigkeit netzautarker thermoelektrischer Systeme. Hierunter werden im Folgenden Apparate verstanden, die mittels thermoelektrischer Generatoren (TEG) thermische Energie in Elektroenergie umwandeln, um damit netzautark und dezentral elektrische Kleinstverbraucher an großtechnischen Anlagen und Maschinen zu speisen. Bei den elektrischen Verbrauchern kann es sich beispielsweise um Sensoren zum Vermessen unterschiedlicher Prozessgrößen handeln. Aber auch eine Energieversorgung von Geräten zur drahtlosen Datenübertragung und Aktoren mit entsprechend geringer Leistungsaufnahme ist mittels netzautarker thermoelektrischer Systeme technisch möglich. Zum Erreichen der Zielstellung werden die TEG zur Energieumwandlung nicht isoliert betrachtet, sondern der optimierte Systemaufbau ganzheitlich forciert. Denn zur Steigerung der Leistungsfähigkeit netzautarker thermoelektrischer Systeme müssen alle Komponenten betrachtet: Angefangen von den TEG über die notwendige Wärmekopplung bis hin zu weiteren Peripheriegeräten. Im Konkreten basiert die in dieser Dissertation dargelegte Entwicklungsarbeit zum einen auf einem mathematischen Modell zur Berechnung verlustbehafteter TEG-Wärmeübertrager-Systeme, zum anderen auf der Entwicklung eines effizienten Wärmeübertragers zur passiven Kühlung thermoelektrischer Module sowie der Darstellung und Diskussion eines Gleichstromwandler-Schaltkreises für die Regelung des Betriebszustands eines angekoppelten TEG.

Background: The Swedish retail pharmacy industry is a dynamic industry that has undergone many changes throughout the past decades. Presently, the pharmacy industry in Sweden consists of five nationwide pharmacy chains (Apoteket AB, Apotek Hjärtat, Kronans Apotek, Apoteksgruppen, and LloydsApotek), three strictly e-commerce pharmacy companies (Apotea, Meds, and Apohem), and 40 private players.    Problem: Due to digitalization, retail industries are nowadays dealing with customers that have different expectations and exhibit changed shopping behaviours. The retail pharmacy industry in Sweden has not been an exception to the trend of having to go through a digital transformation based on society changes and changed customer behaviour.    Purpose: The purpose of this paper is to research how the Swedish retail pharmacy companies have adapted to meet customer expectations and created value for the customer, as a result of digitalization.   Method: A qualitative approach with seven semi-structured interviews have been conducted on company representatives from the Swedish retail pharmacy industry.     Results: Despite the Swedish retail pharmacy industry being controlled by regulations put in place by the state, they have successfully managed to restructure their operations through their digitalization process. This has been done with the customer primarily in mind, through meeting their expectations and continuing to create value.

Die Digitalisierung wird die Art und Weise der Führung nicht disruptiv verändern. Die Einführung und Umsetzung der Digitalisierung beeinflussen und werden gleichzeitig beeinflusst durch die spezifischen Ausprägungen der Technologie, die Führung, die Unternehmenskultur, die Organisation, die Kommunikation und die Kompetenzen der Mitarbeiter . Durch die Recherche der aktuellen Literatur und vor allem mithilfe der qualitativen Inhaltsanalyse in Bezug auf die selbst durchgeführten Experteninterviews wird deutlich, dass die Führung und damit die Motivation der Mitarbeiter von den oben genannten Faktoren in nahezu gleichem Maße beeinflusst werden. Der direkte Zusammenhang der einzelnen Faktoren wird von allen befragten Experten bestätigt. Die bereits in der Literatur genannten und von den Experten als wesentliche Einflussfaktoren klassifizierten Merkmale der Technologie, Kultur, Führung, Organisation, Kommunikation und Kompetenz können als latente Merkmale beschrieben werden. Diese sind nicht direkt beobachtbar und zudem in ihrer theoretischen Bedeutung häufig kompliziert sowie erklärungsbedürftig. Daher werden die latenten Merkmale mithilfe von Indikatoren und Objekten näher beschrieben. Die Merkmale, Indikatoren und Objekte sowie ihre Beziehung zueinander beschreiben Elemente einer optimalen Führung, die eine hohe Motivation bei den Geführten hervorruft, und den Einfluss neuer Technologien berücksichtigt. Zusammenfassend stellt der Verfasser in dieser Arbeit ein Führungsmodell zur Verfügung, um zukünftige abstrakte oder konkrete Entscheidungen bei der Umsetzung der Digitalisierung im Unternehmen in ihrer Auswirkung auf Führung zu verstehen. Das Modell zeigt Handlungsalternativen und Zusammenhänge sowie potenzielle Konflikte. Es ermöglicht damit eine angepasste und optimierte Unternehmensführung.:Zusammenfassung 4 Danksagung 5 Inhaltsverzeichnis 6 Abbildungsverzeichnis 9 Tabellenverzeichnis 10 Anhangsverzeichnis 11 Abkürzungsverzeichnis 12 1. Einführung 13 2. Gliederung der Arbeit 15 3. Forschungsstand 17 3.1. Begriffsbestimmung 17 3.2. Führung 19 3.2.1. Führungsdimensionen 21 3.2.2. Transaktionale und transformationale Führung 22 3.2.3. Charismatische Führung 23 3.2.4. Führungssubstitute 24 3.2.5. Digitale Führung 25 3.2.6. Shared Leadership 25 3.2.7. Virtuelle Führung 26 3.2.8. Agile Führung 27 3.2.9. Anforderungen an Führungskräfte 27 3.2.10. Führungskräfte im digitalen Umfeld 29 3.3. Motivation 30 3.4. Unternehmenskultur und Ethik 33 3.5. Digitalisierung 35 3.5.1. Motive zur Digitalisierung 38 3.5.2. Hindernisse zur Digitalisierung 40 3.5.3. Digitale Kommunikation 40 3.5.4. Arbeitsformen im digitalen Umfeld 42 3.6. Arbeitsorganisation und Produktionssysteme 44 3.6.1. Herausforderungen im Lean Management 45 3.6.2. Führungskultur im Lean Management 46 3.6.3. Digitalisierung von Produktionssystemen 46 3.7. Fazit zum Forschungsstand 48 4. Forschungsfrage und Forschungsziel 50 5. Forschungsdesign 51 5.1. Grounded Theorie 53 5.2. Qualitative Inhaltsanalyse 54 5.3. Theoretische Vorüberlegungen zur Inhaltsanalyse 54 5.3.1. Vorgehensweise der Inhaltsanalyse 55 5.3.2. Festlegung der Untersuchungsfrage 56 5.3.3. Grundsätzliche Strukturierungsdimensionen 56 5.4. Das theoriegenerierende Experteninterview 57 5.4.1. Definition der Fragen für die Experteninterviews 57 5.4.1.1. Leitfragen 57 5.4.1.2. Komplementärfragen 58 5.4.2. Sampling der Experten 59 5.4.3. Transkription der Interviews 61 5.4.4. Auswertung der Interviews 61 5.4.5. Ergebnisse der Experteninterviews 67 6. Design des Führungsmodells (Spezifikation, Operationalisierung und Messung) 70 6.1. Vorgehensweise zur Gestaltung des Führungsmodells 70 6.2. Spezifikation der verwendeten Begriffe im Führungsmodell 71 6.2.1. Indikatoren der Technologie 73 6.2.1.1. Digitalisierungsstrategie 73 6.2.1.2. Automatisierungsgrad 73 6.2.1.3. Technische Assistenzsysteme 74 6.2.1.4. Informationstransparenz 74 6.2.1.5. Entscheidungshoheit 74 6.2.2. Indikatoren der Kultur 75 6.2.2.1. Digitalisierungsgrad 75 6.2.2.2. Diversität 76 6.2.2.3. Globalisierung 76 6.2.2.4. Flexibilität 76 6.2.2.5. Werteströmungen 76 6.2.2.6. Demografischer Wandel 77 6.2.3. Indikatoren der Führung 77 6.2.3.1. Führungsstil 78 6.2.3.2. Führungsinstrumente 78 6.2.3.3. Arbeitszeit 78 6.2.3.4. Arbeitgeberimage 78 6.2.3.5. Grundsätze und Prinzipien 79 6.2.3.6. Mitarbeiterzufriedenheit 79 6.2.4. Indikatoren der Organisation 79 6.2.4.1. Spezialisierung der Organisation 80 6.2.4.2. Formalisierung der Organisation 80 6.2.4.3. Standardisierung der Organisation 80 6.2.4.4. Zentralisierung der Organisation 81 6.2.4.5. Konfiguration der Organisation 81 6.2.4.6. Partizipation in Organisationen 81 6.2.4.7. Virtualisierung der Organisation 82 6.2.5. Indikatoren der Kommunikation 82 6.2.5.1. Wege der Kommunikation 83 6.2.5.2. Inhalte der Kommunikation 83 6.2.5.3. Politik der Kommunikation 84 6.2.6. Indikatoren der Kompetenz 84 6.2.6.1. Fachlich-methodische Kompetenzen 84 6.2.6.2. Sozial-kommunikative Kompetenzen 85 6.2.6.3. Personale Kompetenzen 85 6.2.6.4. Aktivitätsbezogene Kompetenzen 85 6.2.6.5. Kognitive Kompetenzen 85 6.3. Operationalisierung des Datenmaterials 87 6.4. Messung der Indikatoren 88 6.4.1. Statistische Beschreibung der Indikatoren und der Merkmale 88 6.4.2. Deskriptive Statistik der Indikatoren und latenten Merkmale 90 6.4.2.1. Statistische Auswertung der Technologieindikatoren 91 6.4.2.2. Statistische Auswertung der Kulturindikatoren 92 6.4.2.3. Statistische Auswertung der Führungsindikatoren 93 6.4.2.4. Statistische Auswertung der Organisationsindikatoren 94 6.4.2.5. Statistische Auswertung der Kommunikationsindikatoren 96 6.4.2.6. Statistische Auswertung der Kompetenzindikatoren 97 6.4.3. Statistische Auswertung der latenten Merkmale 98 6.5. Führungsmodell 100 6.5.1. Konstruktion des Modellrahmens 100 6.5.2. Konstruktion der Modellstruktur 102 6.5.3. Das Führungsmodell 103 6.5.3.1. Modellbaustein der Technologie 104 6.5.3.2. Modellbaustein der Kultur 104 6.5.3.3. Modellbaustein der Führung 105 6.5.3.4. Modellbaustein der Organisation 106 6.5.3.5. Modellbaustein der Kommunikation 106 6.5.3.6. Modellbaustein der Kompetenz 107 6.5.4. Anwendung des Modells 108 6.5.5. Bewertung des Modells 109 6.5.6. Plausibilitätsprüfung 109 6.5.6.1. Fallbeispiel 1: Aktuelles Szenario 110 6.5.6.2. Fallbeispiel 2: Transformationsszenario 112 6.5.6.3. Fallbeispiel 3: Zukunftsszenario 114 7. Fazit 116 8. Literaturverzeichnis 118 9. Anhang 133