Techn. Hochsch., Diss., 2001--Aachen.

University, Diss., 2003--Dortmund.

University, Diss., 1999--Saarbrücken.

Sammanfattning Examensarbete i redovisning och finansiering för Civilekonomprogrammet, 4FE17E – VT2020    Titel: Prestationsutvärderingens avspegling av institutionella logiker – En studie i revisionsbranschen Inledning: Kunskap om institutionella logiker är aktuellt för att förstå sig på en organisations agerande. Inom revisionsbranschen återfinns två institutionella logiker, vilka har möjlighet att ge en fingervisning om framtida vägval inom en föränderlig bransch. Det återfinns däremot en avsaknad av metodverktyg för att identifiera institutionella logiker i nutid. Syfte: Studiens syfte är att bedöma utvärderingsprocessens potential som verktyg för att identifiera befintliga institutionella logiker i en organisation samt beskriva hur dessa manifesterar sig irevisionskontexten. Metod: Genom en deduktiv ansats har idealtyper för såväl den professionella som den kommersiella logiken formats, dessa har därefter studerats empiriskt genom en intervjustudie angående utvärderingsprocessen. Utifrån resultatet i den empiriska studien sker en bedömning av utvärderingsprocessens potential som verktyg. Slutsats: Resultatet påvisar att båda logikerna är närvarande hos individer i urvalet. Revisorer med störst möjlighet att påverka utvärderingens innehåll tenderar att vara mer kommersiella, vilket influerar utvärderingen av medarbetare. Utvärderingsprocessen som verktyg visade potential då vi lyckats identifiera institutionella logiker på individnivå. Begränsningar återfanns även i form av svårigheter att identifiera institutionella logiker på organisationsnivå. Därmed uppmanar vi till vidare utveckling av verktyget samt en diskussion gällande användandet av logikbegreppet på en organisationsnivå. / Abstract Degree Project in Accounting and Corporate Finance, The Business Administration and Economics Programme, 4FE17E – VT2020 Title: The identification of institutional logics through performance evaluations – A study within the auditing industry   Introduction: Knowledge about institutional logics is current to understand an organizations behavior. Within the auditing industry two institutional logics are found, which has the possibility to predict the future choices within a changeable industry. However, there is a current lack of tools of methods to identify present institutional logics.   Purpose: The purpose of the study is to assess the potential of performance evaluation as a tool to identify existing institutional logics within an organization and describe how these manifests themselves in the audit context.   Method: Through a deductive approach ideal types for both the professional and the commercial logic have been formed, these have been studied through an interview study regarding the evaluation process. Based on the results of the empirical study, an assessment of the potential of the evaluation process as a tool is made.   Conclusions: The result shows that both logics are present within individuals in the sample. Auditors with the most influential power to affect the content of the evaluation tend to be more commercial, which influences the evaluation of employees. The evaluation process as a tool showed potential as we succeeded in identifying institutional logics at an individual level. Limitations were also found within the form of difficulties in identifying institutional logics at an organizational level. We therefore encourage further development of the tool and a discussion regarding the use of institutional logics as a concept on an organizational level.

Title: Football behind the scenes Subject: Självständigt uppsatsarbete inom företagsekonomi - FÖ6021, 15 hp. Authors: Ali Mourad och Samer Salman Keywords: Football club, budget, institutional logics, economic logic, sporting logic. Purpose: The purpose of this study is to describe how economical and sporting logics appear, and how they interact in an Allsvenskan football club's budgeting. Method: This study is based on a qualitative method with an abductive approach and has been conducted through semi-structured interviews with the help of four different respondents from four varying football clubs in the Allsvenskan. Theoretical framework: The theoretical framework consists of relevant theories that formed the basis for the work's operationalization scheme. The theories are based on institutional logics, the relationship between the logics, budget and its various processes and what financial and sporting conditions the Allsvenskan football clubs face. Finally, the analysis model that the study's analysis will be based on is included. Empirical: The study includes interviews with four different football clubs at the Allsvenskan level. The selection is based on that the participating football club has been competing in the Allsvenskan for at least seven consecutive years including this season. The respondents who represent each club have the position as either CEO, club manager or CFO. Conclusion: Football clubs are associations that actively work with budgets similar to regular companies. The clubs focus a lot on specifically two institutional logics when implementing their budget, finances and sports. It is along these that the club's goals are planned. An important aspect of the clubs' budget, that affects both the economy and the sports majorly, is audience and sponsorship income. These can vary frequently, and therefore the clubs follow up their budget and analyse it for possible adjustments. Football clubs are complex organizations, and in order to establish a stable budget, structural differentiation strategies can be preferable to get a clearer picture of both economic and sporting logics from the club's sub-activities.

<p>Deontic Action Logic Multi Agent System (DALMAS) är en typ av</p><p>multiagentsystem där agenternas handlingar regleras av ett normativt system. Teorin</p><p>för DALMAS bygger på deontisk logik, och normer i det normativa systemet</p><p>uttrycks i termer av Kanger-Lindahls teori om normativa positioner. Syftet med</p><p>detta arbete är att försöka reda ut vilka eventuella fördelar ett normativt system kan</p><p>ge samt hur man ska kunna skapa effektivt sådant. Går det att skapa ett normsystem</p><p>som kan lösa samma problem som ett konventionellt MAS löser? För att kunna</p><p>jämföra de olika normsystemen har kriterier för hög effektivitet tagits fram.</p><p>Testresultaten visar bl.a. att ett enkelt normsystem fungerar bättre än inget alls.</p><p>Tester av den befintliga prologimplementationen har också gjorts vilket har bidragit</p><p>till förslag till förbättringar av DALMAS-arkitekturen och implementationen.</p>

Logistic Culmination – One or Two Sides of the Coin? An Observation From a Different Point of View   Logistic culmination can be compared to a stretched rubber band. If combat units moves in direction away from the supplies the rubber band will gradually stretch. The rubber band will eventually burst and at that point the logistic culmination will be a fact. But if the rubber band was to be let go before bursting, it will instead be contracted. At the maximum contraction point the rubber band will for a split second be wider. Could this metaphor show that there exists an opposite way of reaching logistic culmination?   This essay borrows an old culmination concept from astronomy and utilizes it within logistic culmination. Astronomic culmination has two underlying perspectives, the upper and lower culmination point, in contrast to logistic culmination which only has one perspective. These two points are connected by being each other’s opposites.   By setting the current meaning of logistic culmination as the upper culmination point the author aims at finding out the lower culmination point and examines the connection between these two points.   The examination is built on a statement that there exist two underlying perspectives within logistics, just as in astronomy with the upper and lower culmination point. If the examination of the concept will succeed a wider understanding of how logistic culmination occurs could be achieved. If the lower logistic culmination point can be verified it could mean that logistic culmination within military science can change, which also could affect military planning.   The statement taken has with logic assumptions showed that there are two underlying perspectives in logistics just like astronomy. Logistic culmination as it is explained today has given only half of the meaning compared to how this concept ought to be viewed according to this essay. This essay gives the concept logistic culmination more precision compared to the former meaning.

This article deals with the recognition of recurring multivariate time series patterns modelled sample-point-wise by parametric fuzzy sets. An efficient classification-based approach for the online recognition of incompleted developing patterns in streaming time series is being presented. Furthermore, means are introduced to enable users of the recognition system to restrict results to certain stages of a pattern’s development, e. g. for forecasting purposes, all in a consistently fuzzy manner.

The present article dedicates itself to fuzzy modelling of data-inherent structures. In particular two main points are dealt with: the introduction of a fuzzy modelling framework and the elaboration of an automated, data-driven design strategy to model complex data-inherent structures within this framework. The innovation concerning the modelling framework lies in the fact that it is consistently built around a single, generic type of parametrical and convex membership function. In the first part of the article this essential building block will be defined and its assets and shortcomings will be discussed. The novelty regarding the automated, data-driven design strategy consist in the conservation of the modelling framework when modelling complex (nonconvex) data-inherent structures. Instead of applying current clustering methods the design strategy uses the inverse of the data structure in order to created a fuzzy model solely based on convex membership functions. Throughout the article the whole model design process is illustrated, section by section, with the help of an academic example.

This article proposes knowledge-based short-time prediction methods for multivariate streaming time series, relying on the early recognition of local patterns. A parametric, well-interpretable model for such patterns is presented, along with an online, classification-based recognition procedure. Subsequently, two options are discussed to predict time series employing the fuzzified pattern knowledge, accompanied by an example. Special emphasis is placed on comprehensible models and methods, as well as an easy interface to data mining algorithms.