Informationssäkerhet är ett område som kommit att sättas alltmer i fokus hos organisationer. Tidigare har främst tekniska lösningar för att skydda viktig information fått uppmärksamhet, det är först på senare tid som informationssäkerhet har börjat uppfattas som ett komplext område som innefattar såväl tekniska, som organisatoriska och mänskliga faktorer. För att eftersträva en god informationssäkerhet inom organisationen bör ett grundligt arbete läggas på att utveckla informationssäkerhetspolicys och säkerhetsansvariga måste kontinuerligt utbilda och skapa medvetenhet hos anställda kring vilka hot som finns mot organisationen ifall informationssäkerhetsbestämmelser inte efterlevs. Huvudsyftet i föreliggande studie har varit att undersöka vilka faktorer som styr anställdas efterlevnad av informationssäkerhetspolicys. Ytterligare delsyfte har varit att undersöka hur den faktiska efterlevnaden av informationssäkerhetsbestämmelser avspeglar sig inom två vårdverksamheter i Landstinget i Östergötland. För att uppfylla studiens syfte har fallstudier genomförts där såväl observationer som intervjuer med personal legat till grund för datainsamlingen. Resultatet visar att säkerhetsmedvetandet och efterlevnaden av säkerhetsbestämmelser inom de undersökta organisationerna är tämligen god, men det finns skillnader i graden av efterlevnad. Resultaten visar att anställda i viss mån hoppar över säkerhetsbestämmelser för att effektivisera sitt arbete. Den vanligaste säkerhetsbestämmelsen som visade på bristande efterlevnad var att en del anställda slarvade med att logga ut eller låsa datorn då denna lämnades oövervakad. Faktorer som visat sig vara avgörande för ifall säkerhetsbestämmelser efterlevs eller inte är bland annat ifall den anställde anser att beteendet övervakas, hur väl medveten man är kring konsekvensen av att säkerhetsbestämmelser inte efterlevs, samt hur stor sannolikhet man anser det vara att hotet realiseras. Ytterligare faktorer som visat sig spela roll är ifall den anställde anser att säkerhetsbestämmelsen ligger i konflikt med andra intressen, såsom effektivitet eller bekvämlighet. För att kunna införa effektiva policyåtgärder krävs det därmed att policyutvecklare förstår vad som motiverar anställda till att följa säkerhetsbestämmelser och vilka värderingar som ligger bakom deras beteende. / Information security has grown into a field of study that has gained increasingly attention within organizations. In the early days focus of the field has primerly been on technical solutions in order to protect information. Only recently information security has come to be seen as a complex area including both technical, organizational and human factors. In order to strive for a high degree of information security within the organization, emphasis has to be placed on developing a functional information security policy. Just as important is that security managers continually educate and create awareness amongst employees with regards to existing threats if information security rules are not respected. The main purpose in regards to this study has been to investigate the determinants of employees' compliance with information security policies. A further aim of the study has been to examine how the actual compliance of information security regulations is reflected in two healthcare clinics in the county council of Östergötland. In order to fulfill the purpose of the study, case studies were carried out in the clinics, where both filed studies and interviews with staff members formed the basis for data collection. The results show that security awareness and compliance with safety regulations within the surveyed organizations are fairly good, but there are differences in the level of compliance. The results show that employees to some degree overlook safety rules in order to make their work more efficient. The most common security rule that showed non-compliance was where employees occasionally did not logg off or lock the computer as it was left unattended. Determinants that showed to have an influence on whether or not employees comply with information security policys are among other factors to what extent the employee belives that the behavior is being monitored, awareness about conseqences from not complying with the security rules, as well as to what extent one belives that the actual threat occurs. Additional determinants that were found to have an influence on the actual behavior with regards to compliance is to what extent the employee considers the regulations to be in conflict with other interests, such as efficiency or convenience. In order to introduce effective policy measures knowledge is needed where policy makers understand what motivates employees to comply with safety rules, as well as the values that underlie their behavior.

Denna studie handlar om molnbaserad ekonomistyrning i små och medelstora företag och hur en existerande ekonomistyrningsmodul kan utvecklas i ett molnbaserat redovisningssystem. Fallföretaget i studien är Fortnox AB som vid uppsatsens början hade en ekonomistyrningsmodul som ansågs bristfällig. Prototyping kommer vara en stor del av studiens ansats och den efterliknas med en utvecklingsstudie inom systemutveckling. Den prototyp som utformas och förädlas genom studiens gång ska bidra med att Fortnox får ett bättre redovisningsprogram att erbjuda samt att revisionsbyråer och slutanvändare kan utvinna en bättre ekonomistyrning ur deras redovisningssystem. En sådan här systemutveckling förutspås också få ett par effekter hos små och medelstora företag vilka studien även ska kartlägga.Resultat: En ekonomistyrningsmodul anses enligt denna studie behöva erbjuda anpassningsbarhet, användarvänlighet, enkelhet, överskådlighet, vitalitet, grafisk och designmässig attraktivitet samt interaktion för att få genomslagskraft. Enligt användarna av Fortnoxs redovisningssystem kan inte detta erbjudas fullt ut i nuläget. I händelse av att en ekonomistyrningsmodul utvecklas till att bli mer anpassad efter ovanstående punkter så kan både användaren, dennes verksamhet eller organisation påverkas samt att ett par övergripande effekter kan förekomma. Effekter som kan uppstå är förbättrade processer och informationsflöden, tidseffektivitet, större förståelse, intresse och trygghet för användaren, ”rätt” informationsanvändning samt att hela ekonomier och företagsklimat kan gynnas av mer framgångsrika SMF. / This study is about cloud-based management accounting systems in small and mid-sized companies, and how an existing management accounting module can be developed within a cloud-based accounting system. The case study company is a Swedish provider of accounting systems, Fortnox AB, which had a deficient management accounting module at the beginning of this report. The scientific prospect of this study will mainly be prototyping, which is the usual way to improve a system within system development. The prototype, refined and developed through this study, shall combine Fortnox with better software as well as accounting firms and users of the system shall be able to obtain more useful information in their management accounting processes. It is predicted that system developments will provide with positive effects and this study will also examine how these appear in small and mid-sized companies.Result: The cornerstones of a successful management accounting module are considered to be adaptability, user friendliness, simplicity, lucidity, vitality, interaction and attractiveness through graphical design. This module was, according to the users of Fortnox’s accounting system, deficient as this report took place. However, if the management accounting module is developed to become more adaptable based on the above stated improvements the users, their organisations and the entire economy can benefit from it. The effects could be improved processes and information flows, time efficiency, a wider understanding, interest and comfortability for the user, “right” information usage and that the entire economy can benefit from successful SMEs.

The implementation of electronic medical record (EMR) systems is a complex process that is receiving more focus in developing countries to support understaffed and overcrowded health facilities deal with the HIV/AIDS epidemic. This thesis research uses exploratory-grounded theory to study clinician perceived benefits of EMRs in antiretroviral therapy (ART) clinics at four hospitals in Ethiopia. The study is designed to understand the process, technology, social and organizational challenges associated with EMR implementation in resource-limited areas. The research found the attitude of ART clinicians towards the implementation of EMR systems to be overwhelmingly positive. The data showed that perceived benefits of EMRs are improved continuity of care, timely access to complete medical record, patient care efficiency, reduced medication errors, improved patient confidentiality, improved communication among clinicians, integration of various HIV programs, timely decision support and overall job motivation. Conversely, drawbacks to EMR implementation include productivity loss and negative impact on the interaction and relationship between clinicians and their patients. The study proposes a conceptual framework classifying key components for successful EMR implementation in Ethiopia.

Ziel der Arbeit ist die Entwicklung und Prüfung eines semantischen Informationssystems zur Unterstützung des Informations- und Wissenstransfers bei kollektiver, internetbasierter Informationsarbeit – sowohl innerhalb des Teams, als auch in dessen Übertragung in das Unternehmen. Als Informationssystem wird dabei ein System verstanden, welches die menschlichen Aufgabenträger, die organisationale und technische Ausgestaltung, aber auch die zu unterstützende Aufgabe determiniert und beinhaltet und von der Systemumwelt abgrenzt. Der Fokus der Arbeit ist in den Gegenstandsbereich der Wirtschaftsinformatik einzuordnen. Die Wirtschaftsinformatik besitzt nach dem Verständnis des Autors einen transdisziplinären Charakter und der Nukleus der Fachdisziplin ist als Intermediär verschiedener beteiligter, angrenzender Disziplinen zu verstehen. So sind bei der Betrachtung der avisierten Arbeit ebenso Einflüsse der Betriebswirtschaftslehre, der Informations- und Kommunikationstechno- logie, soziologischer sowie psychologischer Aspekte und nicht zuletzt linguistischer Grundlagen von Interesse für das Resultat bzw. Einflussdimensionen des Ergebnisses.

The aim of this study was to better understand how academics manage their personal information and therefore to have a basis for planning for appropriate support by librarians. There did not appear to be any current relevant research but from a review of previous studies, in which the predominant management strategy included a card personal index, a model was drawn up and validated by a number of academics would be using electronic personal indexes to manage their personal collections. The research methods selected for this study were in-depth interviews and a questionnaire survey. The main findings were that academics do not use a personal index (card or electronic) to manage their personal collections and they also use a language different from that of librarians to describe their activities of personal information management. Academics manage their information by organising their personal collection according to their working subject framework. to expand their collections they work outwards from items of known quality or follow the advice of colleagues to locate such items. To become aware of the new material in the library (or elsewhere), academics prefer to browse new journals and books, rather than use a subject index. Databases are used for confirmation of reference details and citation indexes are used to work outwards from documents of known quality. The output of references is by the use of word processing software with a few academics using bibliographic software just for this function. The conclusion of the study were that academics manage their personal information in a dissimilar way to that expected by librarians. Academics are managing ideas not documents and their methods of personal information management reflect the need to manage these ideas and the associated connective thought process. Librarians can better assist academics by designing library services that facilitate academics' ideas management. Suggestions for improved support include the development of services that enable browsing, the linking of ideas between research publications in different disciplines and the provision of a service to confirm reference details.

Ce travail de recherche repose sur l’hypothèse selon laquelle les TICE (Technologies de l’Information et de la Communication pour l’Éducation), Internet et d’autres développements de systèmes d’information, modifient fondamentalement et en profondeur, l’approche du contexte du management des archives et de la documentation en Afrique. Notre étude porte sur le développement en cours des technologies de l'information en général et sur l’usage des TICE en particulier dans l’enseignement supérieur africain tout en mettant l'emphase sur les dispositifs sénégalais mis en œuvre à l'EBAD (École de bibliothécaires, Archivistes et Documentalistes de Dakar, Sénégal) et leur réception chez les professionnels africains. Un tel bouleversement numérique implique nécessairement de nouvelles méthodologies pensées pour l' « action informationnelle », les pratiques à distance, et de nouveaux savoir-faire dans le traitement, la gestion, la recherche et la diffusion de l’information. C'est pourquoi les professionnels africains de l’information-documentation sont conduits aujourd’hui à s’impliquer et à s'adapter dans un nouveau rôle de médiateurs de l’information, qui suppose l’acquisition et la maîtrise de nouvelles compétences éducatives, informationnelles, documentaires et sociotechniques. Rôle des professionnels africains d’autant plus indispensable que la majeure partie de nos concitoyens sont analphabètes, à plus de 60%, notamment dans les langues où les ressources du Nord sont écrites.Or, il est admis que ces compétences ne peuvent être acquises que par la formation, et c’est la raison pour laquelle nous nous sommes fixé comme objectifs, à travers nos trois études empiriques, de dresser dans un premier temps l’état des lieux de la formation dans les LIS africaines, puis en interrogeant des professionnels de l'information, d’analyser leurs pratiques et leurs usages de l'information et des dispositifs de formation à distance, leurs besoins propres en formation et enfin nous esquissons les bases d’une réflexion prospective sur les perspectives d’avenir des métiers de l'information documentation en Afrique, dans des environnements complexes et en perpétuel mouvement. / This research work is based upon the assumption that the ICTEs (Information and Communication Technologies for Education), Internet and other Information systems developments bring about a deep and fundamental change to the approach of the overall context of archive and documentation management in Africa. Our survey concerns the current development of information technologies in general and particularly the use of ICTEs in higher education in Africa, focussing on the mechanisms implemented at the School for Librarians in Dakar, Senegal, “EBAD” (École des bibliothécaires, Archivistes et Documentalistes de Dakar) and the way they are received by the African specialists. Such a significant digital upheaval necessarily implies new methodologies devised for “informational activities”, remote work and new know-hows in the processing, management, research and sharing of information. For that reason, African information and documentation specialists are now led to get involved and adapt to their new role of information mediators, which implies that they acquire and master new educational, informational, documentary and sociotechnical capabilities.This new role of African specialists is all the more necessary as the vast majority of our fellow citizens are illiterate (more than 60%, particularly in languages used by northern countries for the exchange of cultural resources and information).Now these capabilities can admittedly be acquired only by training; this is why we have set our goals through our three empirical studies: firstly, to review the current state of training in the African LIS, secondly by asking the specialists questions, to assess their practice of information and distance learning methods and to identify their own training needs. Thirdly, we are laying the base for the reflection on future prospects of jobs in the field of information / documentation in Africa, in complex and ever-changing environments.

Byggprocesser och produktionen av byggmaterial orsakar stora delar av världens och Sveriges växthusgasutsläpp. För att uppnå en hållbar utveckling är det av stor vikt att minska klimatpåverkan från byggnadskonstruktioner. Genom att göra klimat- och livscykelanalyser av byggnader i tidiga designskeden ökar möjligheten att påverka design, material- och produktval för att minska klimatpåverkan. I denna studie undersöktes hur byggnadsinformationsmodeller (BIM) och BIM-metodik kan användas för ökade möjligheter att effektivt utföra klimat- och livscykelanalyser av ingående byggnadsmaterial iterativt under projekteringsprocessen. Två 3D-modeller importerades till två verktyg för klimat- och livscykelanalyser, Bidcon och One Click LCA. Mängdavtagningen från objekten i modellen till båda LCA-verktygen fungerade automatiskt medan kopplingen mellan objekten och databaser med miljöpåverkansdata för byggobjekt och material innebar mycket handpåläggningsarbete. Processerna förutsätter att modellerna innehåller någon information om de ingående materialen i modellens objekt, vilket därför bör kravställas under projekteringen. För att kopplingen mellan materialbeskrivningar och databaser i LCA-programmen ska ske mer automatiskt bör materialen eller objekten benämnas standardiserat, till exempel med BSAB-koder, ett klassifikationssystem från Svensk Byggtjänst. Benämningarna bör sedan kunna kopplas automatiskt till poster i databaser för effektivare klimat- och livscykelanalyser.  Även intervjuer utfördes, i syfte att undersöka hur metodiken för integrering av BIM och LCA kan tillämpas i byggprojekt. Möjligheten att tillämpa detta i konsultföretag beror på beställarens krav samt i vilka skeden och discipliner konsulterna arbetar. Integreringsprocesser av BIM- och LCA-verktyg borde kombineras med interdisciplinära möten för bättre resultat. Detta tillsammans med ökad efterfrågan på klimat- och livscykelanalyser, exempelvis för att uppnå miljöcertifieringar, kan öka motivationen att använda metodiken. På så sätt kan byggnadsinformationsmodellering användas för effektivare klimat- och livscykelanalyser vilket bidrar till minskad klimatpåverkan från byggnadskonstruktioner. / Construction processes and the production of building material cause a large part of the emissions of greenhouse gases around the world. To achieve a sustainable development it is of great importance to reduce emissions from construction projects. Doing climate analyses and life cycle assessments of building materials during early design phases could enable more sustainable design and material choices. This thesis focuses on Swedish conditions. During this study it was investigated how Building Information Modeling/Management (BIM) can be used to improve possibilities of doing efficient life cycle assessments (LCA) of buildings and included materials, during the whole design phase. Two 3D building models were transferred to two software tools, Bidcon and One Click LCA, for climate analysis and life cycle assessment of the building components. Quantity take-off from the model objects to the tools worked automatically while the connection between the material descriptions and databases inside the tools had to be done manually. The process requires information about the materials in the model to work. To make the connections more automatic, material descriptions need to be more standardized and connect to entries in the databases. Moreover interviews were held to investigate how the methods of integrating BIM with LCA can be used in construction projects. For consulting firms this depends on the demands from the client and which stages of the project the consultants work in. LCA-methods based on BIM should be combined with interdisciplinary meetings for better results. This together with an expanding demand for LCA could increase the motivation to use these methods, which enables reduction of climate impact from buildings.

No description available.

Detta forskningsarbete lyfter den problematik somdebatterats kring proveniensprincipen och den ombildningdenna princip har mött sedan digitaliserings ankomst.Studiens avsikt var att påvisa vilken innebörd principen haridag i en modern informationsförvaltning och deninformationshantering som sker där. Syftet var även attundersöka hur informationsförvaltningen arbetar proaktivtmed att garantera proveniens i all sin informationshantering,samt belysa hur proveniens förstås i förhållande till valet avmetod kring informationshanteringen.Undersökningen var kvalitativ och utfördes på tiokommunarkiv i form av att varje kommuns kommunarkivariedjupintervjuades. I undersökningen har även planer kringinformationshantering en studerats. Studien konstaterar vilkaförenklingar som digitaliseringen inneburit kring att säkerställa proveniens, där automatiserad och utvecklad metadataskapat verklig proveniens som kan påvisa informationenssamband med den process och det sammanhang där den harbefunnit sig. Uppsatsen diskuterar även de bekymmer somuppstår då digitaliserad information ordnas på helt andra sättän tidigare och vilka konsekvenser detta får för hur vi skaförhålla oss till och förstå proveniens.Resultatet visar att informationsförvaltningarna kan borga föryttre proveniens vad gäller arkivmaterialet men inte helahandlingsbeståndet. Studien fastslår vidare att inreproveniens som en spegling av organisationens verksamhetmåste förstås utifrån hela handlingsbeståndet och desslogiska ordning, snarare än utifrån arkivmaterialets synliga.Undersökningen konstaterar även betydelsen av proaktivitetkring arbetet med att tydliggöra informationens processuellakontext, samt tidig metadataapplicering ochsystemutveckling som behåller metadata genom allaprocesser. Uppsatsen understryker slutligen att detta inte görsi den utsträckning som är nödvändig. / This essay describes the debate about the principle ofprovenance and its multiple forms, and the transformationsof these forms, due to the coming of electronic informations.The thesis intended to explain the definitions of the principlein a modern information management and there explore howthey operate proactively to assure provenance.The qualitative investigation was carried out at tenmunicipality final archives, where each municipalityarchivist was being interviewed. The study expounds in whatway the digitisation has simplified the methods to conductassured provenance, where automated metadata shows therelationships of the information to function and process. Theessay also debates the difficulties that appear when digitalinformation are being organized in different ways thananalogue information, and how this fact requires a newinterpretation of the principle of provenance.The researcher concludes that the investigated archives,ensure respect des fonds when it concerns the content of thearchives, but not when it comes to the whole content of theinformation management. The result of the study also showsthat the respect of original order as a reflection of theorganization, has to be understood throughout all content ofthe management and its logical order, rather than the visiblecontent that the archives embrace. Furthermore the thesisobserves the importance of proactivity, regarding theclarification of the relationships between the information andthe processes that produce and use them. This could beachieved with early application of metadata and developmentof systems that keep metadata trough all processes. Theconclusion of the essay is that this is not pursued in theextension that is required.

Made available in DSpace on 2009-11-18T19:01:21Z (GMT). No. of bitstreams: 1 dissertacaopdf1.pdf: 1043836 bytes, checksum: 6ae64937eb15e2846fa0b189f6435d97 (MD5) Previous issue date: 2007 / The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because of its direct relation to the normative process and because it represents the essence of doctrines and theories relating to the Science of Accounting. Each country¿s set of rules diverges when it comes to creating and evidencing Accounting Statements, and that¿s why the harmonization of the International Accounting Rules is becoming more important among accountants: as an answer to the world qualitative and quantitative demand for information. When managers, answering a great variety of incentives, manipulate or manage the disclosure of accounting information, they show that the management of accounting information begins to represent a purposeful intervention in the process of elaboration of financial and economic statements with the intention of obtaining some private benefit. In this context, Accounting Regulation performs an important function in the technical procedure of professionals in the area and in the development of practices convergent with international standards, which, in their turn, are already in force. The present study, which is exploratory and non-experimental, aims at presenting and analyzing the process of accounting regulation under the perspective of rules and of the choice of accounting practices as an answer by regulated entities on a tridimensional perspective. The establishment of interaction among diverse fields, through interdisciplinarity, aims at bridging the gap between the fields of law and accounting by articulating concepts and cognitive schemes in a process of mutual enrichment. The research concludes that it is possible to apply concepts from Miguel Reale¿s Tridimensional Theory of Law in the study of accounting regulation. / A escolha de padrões contábeis capazes de definir a forma mais adequada para o reconhecimento, mensuração e divulgação das informações econômico-financeiras ao público externo constitui um dos grandes desafios da comunidade contábil. Dessa forma, a análise dos Princípios Fundamentais de Contabilidade e da Estrutura Conceitual da Contabilidade se torna relevante pela direta relação com o processo normativo e por representar à essência das doutrinas e teorias relativas à Ciência da Contabilidade. Os conjuntos normativos de cada país apresentam divergências na forma de elaborar e evidenciar as Demonstrações Contábeis, motivo pelo qual a harmonização das Normas Internacionais de Contabilidade (NIC) vem ganhando importância no meio contábil, em resposta à demanda qualitativa e quantitativa de informações em âmbito mundial. Os gestores ao manipularem ou gerenciarem a divulgação de informações contábeis em atendimento a uma grande variedade de incentivos, demonstram que o gerenciamento da informação contábil passa a representar uma intervenção proposital no processo de elaboração das Demonstrações Econômico-Financeiras, com a intenção de obter algum benefício particular. Nesse contexto, a Regulação Contábil exerce importante papel na conduta técnica de profissionais da área e no desenvolvimento de práticas convergentes com os padrões internacionais que, por sua vez, já se constitui numa realidade. O presente estudo, de caráter exploratório e não-experimental, tem por objetivo apresentar e analisar o processo de regulação contábil sob o enfoque normativo e da escolha de práticas contábeis como resposta dos entes regulados, numa perspectiva tridimensional. O estabelecimento da interação de disciplinas diversas, por meio da interdisciplinaridade, visa romper o isolamento entre as disciplinas contábil e jurídica, articulando conceitos e esquemas cognitivos em um processo de enriquecimento mútuo. A pesquisa conclui que é possível aplicar as concepções advindas da Teoria Tridimensional do Direito, de Miguel Reale, no estudo da regulação contábil.