Экономическая среда становится все более неопределенной. Особенно заметно это становится в условиях цифровизации, когда скорость взаимодействия с информацией значительно возросла. Чтобы сохранять и увеличивать свою конкурентоспособность компаниям приходится применять различные методы управления и модернизаций для достижения лидирующих позиций на рынке. В результате все больше компаний стремятся к цифровизации, которая позволяет оптимизировать процессы. Однако подобные изменения влекут за собой еще большую неопределенность. Поэтому компаниям становится особенно важно грамотно управлять и принимать решения в условиях неопределенности. Цель работы – разработка методических рекомендаций по управлению неопределенностью на современном этапе цифровизации экономики. Объектом исследования является совокупность подходов к управлению неопределенностью. Практическая значимость состоит в разработке алгоритма внедрения предложенных методических рекомендаций по управлению цифровой неопределенностью в деятельность компании. / The economic environment is becoming increasingly uncertain. This is especially noticeable in the conditions of digitalization, when the speed of interaction with information has increased significantly. In order to maintain and increase their competitiveness, companies have to apply various management methods and upgrades to achieve leading positions in the market. As a result, more and more companies are striving for digitalization, which allows optimizing processes. However, such changes entail even greater uncertainty. Therefore, it becomes especially important for companies to manage competently and make decisions in conditions of uncertainty. The purpose of the work is to develop methodological recommendations for managing uncertainty at the current stage of the economy digitalization. The object of the study is a set of approaches to uncertainty management. The practical significance lies in the development of an algorithm for implementing the proposed methodological recommendations for managing digital uncertainty in the company's activities.

Магистерская диссертация посвящена исследованию влияния финансовых технологий на страховой рынок Российской Федерации. Предметом исследования являются экономические отношения, формируемые под влиянием финтех инноваций на рынке страхования. Основной целью магистерской диссертации является разработка концепции, которая позволит модифицировать страховой рынок, на примере СПАО «Ингосстрах» в условиях развития финансовых инноваций в страховании на основе изучения теоретических и практических аспектов внедрения финансовых технологий в сфере страхования. В заключении подводятся общие итоги, делаются выводы по масштабам деятельности СПАО «Ингосстрах» и развитию дистанционных каналов обслуживания, значимость внедрения современных технологий в сферу страхования. / The master's thesis is devoted to the study of the cost management policy for the production and sale of enterprise products in order to increase its profitability and profitability. The subject of the study is the economic relations arising in the process of cost management. The main purpose of the master's thesis is to develop practical recommendations on cost management at the enterprise based on the systematization of existing scientific approaches to cost management. In conclusion, the results of the study are summarized, conclusions are drawn about the activities of LLC "Kurganavtotrans".

This thesis aims to evaluate the implementation of digital tools in terms of worker and manager experiences and perceptions at Stora Enso Packaging Solutions with respect to safety and where the opportunities for improvement are for these technologies to enhance the workplace safety through an external vantage point. The goal is to identify factors at the design and implementation phase of the digital tools and provide suggestions on improvements. The rapid ascent of digitalization in the workplace poses both remarkable opportunities and considerable challenges, particularly in the realm of Occupational Safety and Health (OSH). This study, entitled "Digitalization and Safety," performs a thematic analysis of the current digital operational safety framework within Stora Enso, focusing on the impacts of digitalization on safety measures by. By synthesizing extensive literature reviews with primary data collection methods, this research investigates common OSH challenges related to digitalization and evaluates the feasibility of integrating digital solutions to mitigate associated risks. The thesis covers three mills across three countries and involves the conducting of interviews with safety managers, production engineers, worksite employees, and also at the managerial level with business unit heads. The data is also collected via an anonymous survey regarding the safety work providing a holistic perspective of administrative and production sectors of the company. The data collected is analyzed using thematic analysis to generate various themes. A total of 25 themes were generated. Simultaneously, using the literature available, two theories are selected which are Human Factors Theory and Unified Theory of Acceptance and Use of Technology. The thematic analysis was conducted in a hybrid way, taking a stand in the deductive thematic analysis where the themes were based on the pillars of selected theories but completed with an inductive analysis where a total of 29 factors were found inductively. Findings reveal that while digital tools offer a potential paradigm shift in OSH management, their design and implementation require more attention for the seamless integration of digital tools that can enhance OSH measures without compromising human factors. These range from questions of data validity and generalizability to ethical and logistical concerns. The study concludes by offering multi-faceted recommendations, emphasizing the need for an interdisciplinary approach that puts humans at the center of this digital transformation. Delimitations of the study are also outlined, providing a transparent and nuanced lens through which the research should be interpreted. This study serves as a cornerstone for organizations navigating the intricate landscape of digitalization in OSH, offering both academic scholars and industry professionals an investigative analysis that bridges existing research gaps. It also lays the groundwork for future studies aimed at further unraveling the complexities of integrating digital tools in occupational safety and health environments.

Background: in order to have an established long-term relationship between customer and bank, a lot is  required, including trust, satisfaction and other things. This study will therefore aim to provide factors that can affect the relationship between bank and customer Purpose:​  This study aims to study factors that can affect the relationship between banks and customers. which should further increase understanding of how this can have an impact on customers. The study will focus on factors that can prevent and worsen the relationship Method:​ To address the purpose of this study, qualitative methods were applied, specifically focusing on interviews that were conducted in two individual groups. Conclusion: Growth in banking has had a significant impact on operations and risk management. Compliance with Nurturing relationships with customers is important to increase satisfaction and trust. Banks must adapt to the digital environment while preserving customer integrity. the factors examined in the study have a significant role in how the relationship may develop

Datum: 2023-05-30 Nivå: Kandidatuppsats i Företagsekonomi, 15 hp Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet Författare: Axel Sedin, Daniel Eriksson, Max Hedström Titel: Digitalisering inom detaljhandeln - En fallstudie om hur digitalisering påverkar kundnärapersonal inom detaljhandeln Handledare: Peter Ekman Nyckelord: Digitalisering, detaljhandel, medarbetare, anställda Forskningsfråga: Vilka aspekter påverkar medarbetarnas upplevelser av digitalisering inomdetaljhandeln? Syfte: Syftet med studien är att undersöka vilka drivande aspekter som påverkar attityden tilldigitalisering, samt hur detta påverkar kundnära personal på svenska detaljhandelsföretag. Studienhar ett särskilt fokus på medarbetares individuella upplevelser, både positiva och negativa, till vilka aspekter som är av värde för att acceptera teknologi. Metod: Studien använder en kvalitativ metod där nio semistrukturerade intervjuer genomförts. Empiriskt material har sedan analyserats tematiskt med “Technology Acceptance Model" somangreppssätt. Slutsats: Studien identifierar flera aspekter som påverkar anställdas attityd till digitalisering inom detaljhandeln. Aspekter som effektivitet, upplevda fördelar, normer, bekantskap med tekniken, teknisk kreativitet och gränssnittens användarvänlighet påverkar positivt attityden till digitalisering. Datorångest, oro för personlig integritet och bristande självförtroende i tekniska färdigheter kan däremot leda till en negativ attityd och motstånd mot tekniken. Upplevda fördelar i form av minskad stress och bättre arbetsmiljö har identifierats, även om de inte direkt återspeglas i den teoretiska referensramen. Detta tyder på att traditionella modeller som TAM (Technology Acceptance Model) kan vara bristfälliga när det gäller att tolka sådana upplevelser. Upplevt nöje var inte en relevant aspekt som påverkar detaljhandelsanställda i samband med digitala verktyg, vilket kan bero på att de är mindre involverade i teknikimplementeringen. Detta skiljer detaljhandeln från andra branscher och är studiens mest framträdande fynd. / Date: 2023-05-30 Level: Bachelor thesis in Business Administration, 15 cr  Institution: School of Business, Society and Engineering, Mälardalen University  Authors: Axel Sedin, Daniel Eriksson, Max Hedström Title: Digitalization in the retail industry - A case study on how digitalization affects customer-facing personnel in the retail industry. Supervisor: Peter Ekman  Keywords: Digitalization, retail, co-worker, employee Research question: What aspects influence employees' experiences of digitization in the retail industry? Purpose: The purpose of the study is to examine the driving forces that influence the attitude towards digitalization and how it affects customer-facing personnel in Swedish retail companies. The study has a specific focus on employees' individual experiences, both positive and negative, regarding which aspects are valuable for accepting technology. Method: The study employs a qualitative method, where nine semi-structured interviews have been conducted. The empirical data has subsequently been analyzed thematically using a “technology acceptance model” approach. Conclusion: The study identifies several aspects that affect employees' attitudes toward digitalization in the retail industry. Aspects such as efficiency, perceived benefits, norms, familiarity with technology, technical creativity, and user-friendliness of interfaces positively influence the attitude toward digitalization. However, computer anxiety, concerns about personal privacy, and lack of self-confidence in technical skills can lead to a negative attitude and resistance to technology. Perceived benefits in terms of reduced stress and better work environment have been identified, although they are not directly reflected in the theoretical framework. This suggests that traditional models like TAM (Technology Acceptance Model) may be inadequate in interpreting such experiences. Perceived enjoyment was not a relevant aspect influencing retail employees regarding digital tools, possibly because they are less involved in technology implementation. This distinguishes the retail industry from other sectors and is the most prominent finding of the study.

Syftet med studien var att beskriva arbetsterapeuters upplevelser av stöd och hinder i den fysiska miljön i deras arbete inom kommunal hälso- och sjukvård. Som metod användes en kvalitativ ansats för att få en samlad bild av upplevelser hos arbetsterapeuter. Intervjuform var semistrukturerad och det insamlade datamaterialet analyserades enligt kvalitativ innehållsanalys.. I resultatet framkom fyra kategorier: Geografiska avstånd kan bidra till aktivitetsbalans, Den fysiska miljön kan underlätta och stimulera arbetet, Avstånd över geografiska områden kräver tid och planering och Den fysiska miljön kan komplicera arbetsuppgifter. Dessa kategorier tydde på att fysiska dimensioner i form av avstånd, rum, föremål och digitala miljöer verkade både stödjande och hindrande i arbetsterapeuternas dagliga arbete. Slutsats: Resultatet ansågs bidra till ökad förståelse och fördjupad kunskap om arbetsterapeuters upplevelser av stöd och hinder inom den fysiska miljön i arbetet inom kommunal hälso- och sjukvård. / The aim of this study was to describe occupational therapists experiences of enablers and barriers within the physical environment in their work in municipal healthcare. A qualitative interview study was chosen as method in the pursuit of gathering a comprehensive understanding of the experiences of occupational therapists. The form of interview was semi-structured. Of the results emerged four categories; Geographic distance can support activity balance, facilitating and stimulating factors of the physical environment, distance over geographical areas is time consuming and challenges planning and the physical environment can complicate work tasks. These categories indicated that the physical dimensions of distances, rooms, objects and digital environments can act both as enablers and barriers in different contexts. Conclusion: The results were considered to contribute to the increasing knowledge of occupational therapists experiences in the field of municipal healthcare.

Digitaliseringen betraktas som en transformerande kraft i samhället med en betydande inverkan på revisionsbranschen. Revisionsarbetet utvecklas alltmer till att ske digitalt. Tidigare forskning har framhållit att revisorernas kompetensbehov har förändrats på grund av den tekniska utvecklingen. Revisionen har fungerat som en kontrollerande insats som säkerställer att den finansiella informationen är tillförlitlig. Syftet med studien är att öka förståelsen på hur digitaliseringen har förändrat revisorns arbetssätt. För att besvara syftet har studien använt en kvalitativ metod där åtta semistrukturerade intervjuer med auktoriserade revisorer utfördes, från både mindre och större revisionsbyråer. Den teoretiska referensramen och empirin följer en struktur av revisionsprocess, digitalisering och kompetensbehov. Resultaten visar att digitaliseringen har haft en positiv inverkan på branschen och att effektivitet är en av dess främsta fördelar. Respondenterna upplever att digitaliseringen har förbättrat revisionsprocessen då arbetsutförandet har effektiviserats genom den ökade användningen av digitala verktyg. Vidare visar studien att det finns positiva konsekvenser av digitaliseringen inom revision. I enlighet med detta hävdar revisorerna i denna studie att digitala verktyg enbart bör betraktas som hjälpmedel vid revision. Respondenterna efterfrågar även att International Standards on Auditing, ISA, uppdateras för att bättre anpassas till den digitala utvecklingen, utan att hämma företagets förmåga att implementera nya tekniker. Slutsatsen av studien visar på möjligheter till att en ökad användning av digitalisering i revisionsprocessen kan leda till förbättrad revisionskvalité. / The process of digital transformations is regarded as game-changing power in the community, affecting the audit sector considerably. Digitalization is rapidly transforming the nature of audit work. Prior studies have emphasized that technological advancements have altered the competencies required of auditors. The primary function of the audit is to guarantee the credibility of financial data. The audit sector is one among others that is continually evolving in response to digitalization. The aim of the study is to enhance the comprehension of how the process of digitalization has transformed the approach of auditors towards their work. To achieve this aim, a qualitative method was used, in which eight certified auditors were interviewed through semi-structured means, from both smaller and larger audit organizations. The theoretical framework and empirical data follow a structure of audit process, digitalization, and competence needs. The analysis is grounded on the participants’ responses and relevant theory. The results indicate that the digitalization has yielded favorable outcomes for the industry, with enhanced efficiency being a significant benefit, and the respondents opine that the audit process has been enhanced by the adoption of digital technologies, leading to a more streamlined work execution.  Nonetheless, the study indicates that digitalization in auditing has both advantageous and disadvantageous outcomes. The auditors opine that drawbacks of digitalization can be remedied by implementing conventional audit techniques. Therefore, the auditors participating in this study contend that digital instruments must only be deemed as auxiliary aids to auditing. The participants additionally urge for the modernization of International Standards on Auditing, ISA, to effectively accommodate digital advancements, while not hampering the organization's capacity to implement new technologies. The conclusion of the study reveals that a higher utilization of digitalization during the audit process, can lead to improved audit quality.

Användandet av digitaliseringsteknologier har blivit allt vanligare i supply chain management. Denna studie undersöker utmaningar och möjligheter med digitalisering av transportsektorn. Projektets genomförande grundar sig på litteraturstudier av akademiska artiklar. Artiklarna erhölls via Internetbaserade databaser som exempelvis Diva-portal, Google Scholar, KTH Primo, ScienceDirect, Scopus och Springer. Dessutom intervjuades fem doktorander och representanter från olika företag för att få en djupare inblick och förståelse för sektorn och dess utmaningar samt möjligheter. Resultaten tyder på att det förekom varierande drivkrafter till digitalisering av transportsektorn, såsom: ökad effektivitet och produktivitet, minskade kostnader och miljöpåverkan samt förbättrad kundupplevelse. Implementeringen av digitaliseringsteknologier skapar också många möjligheter, exempelvis förbättrad spårbarhet och säkerhet i leveranskedjan, mer automatiserade och snabbare processer samt ökad tillgänglighet och flexibilitet för kunder. För en framgångsrik implementering av digitaliseringsteknologier inom transportsektorn krävs övervinnande av flera utmaningar. Dessa inkluderar tekniska hinder som systemintegration och it-säkerhet, samt kulturella och organisatoriska hinder som bristande samarbete mellan aktörer och motstånd mot förändring. Slutligen konstateras att det är viktigt att transportföretagen arbetar aktivt med att övervinna dessa utmaningar och dra nytta av de möjligheter som digitaliseringen erbjuder. En stegvis implementering tillsammans med ett öppet samarbete mellan aktörer i sektorn kan bidra till en smidig övergång till en digitaliserad transportsektor. Detta kan förbättra både effektiviteten och hållbarheten i branschen. / The use of digitalization technologies is increasingly prevalent in supply chain management. This study explored the challenges and opportunities of digitizing the transport sector. The project was based on literature studies of academic articles. These articles were found through internet based databases such as Diva Portal, Google Scholar, KTH Primo, ScienceDirect, Scopus, and Springer. Additionally representatives from various companies and PhD students were interviewed to gain a deeper understanding of the sector and the challenges and opportunities they face. The results indicated that there were various driving forces for the digitization of the transport sector including increased efficiency and productivity, reduced costs and environmental impact, and improved customer experience. Implementing digitization technologies also creates many opportunities such as improved traceability and security in the supply chain, more automated and faster processes as well as increased accessibility and flexibility for customers. For a successful implementation of digitalization technologies in the transportation sector, several challenges need to be overcome. These include technical barriers such as system integration and IT security, as well as cultural and organizational barriers. Which include a lack of collaboration between stakeholders and resistance to change. In conclusion it is essential that the transport companies actively work to overcome these challenges and take advantage of the opportunities that digitization offers. A gradual implementation, combined with open collaboration among stakeholders in the sector, can contribute to a seamless transition to a digitalized transportation sector. This can improve both the efficiency and sustainability of the industry.

The paper deals with how an ongoing continuous minor organizational change affectsmanagement and operating core (IT analysts and controllers), as well as the communicationbetween the actors in the middle of an implementation of a digital control tool. The study isqualitative and the respondents in the company are interviewed in the middle of the ongoingimplementation. This is beneficial as the answers become more truthful and the risk ofpost-construction and rationalization is reduced. Based on the acquired theory and empiricalevidence, we have found that the implementation of the new digital control tool affects theactors in different ways during the implementation process. We have also found out that theopinions are divided in several cases. The experience differs mainly regarding whether thestrategy is clear or not. The management believes that there is a clear strategy, while theoperating core (IT analysts and controllers) believes that it is unclear and that they are ratherencouraged to use the tool, but that there is no concrete execution plan for how to proceed.Communication, lack of time and lack of resources are commonly occuring and somethingthat should be addressed. Through meaningful communication and prioritization of resources,the company can streamline implementation, reduce human resistance and get the entireorganization on board with the change.

No description available.