Purpose: The purpose of the essay and this study is to examine how digitization has affected the accounting profession and mainly the case company and their accounting work.  Research questions: (1) In what ways is the accounting profession changing as a result of the current rate of digitization? (2) How has the digitization of systems affected the work at different career levels within the case company? Method: The study is based on qualitative research where the empirical material has been collected through six interviews with people who are employed at the case company. Theory: The theory will be explained through the institutional theory, digitization, the accounting profession, strategy, structure, education, implementation of tools as well as a model of the organizational change.  Conclusion: The conclusion can be drawn that due to digitization the accountant's duties have changed and will continue to change in the future. The tasks have become more complex as the repetitive tasks have been automated and replaced by digital systems. It is important for companies to keep up with the development of digitization in order to survive in the labor market. / Syfte: Syftet med uppsatsen och studien är att djupdyka i hur digitaliseringen har påverkat redovisningsyrket och främst fallföretaget samt deras redovisningsarbete.  Forskningsfrågor: (1) På vilket sätt förändras redovisningsyrket till följd av den nuvarande digitaliserings takten? (2) Hur har digitaliseringen av system påverkat arbetet på de olika karriärsnivåer inom fallföretaget? Metod: Studien utgår från en kvalitativ forskningsansats där det empiriska materialet har insamlats genom sex stycken intervjuer med personer som är anställda på fallföretaget.    Teori: Teorin kommer att förklaras genom den institutionella teorin, digitalisering, redovisningsyrket, strategi, struktur, utbildning, implementering av verktyg samt en modell för organisationsförändring. Slutsats: Slutsatsen kan dras att på grund av digitaliseringen har redovisningsekonomens arbetsuppgifter förändrats och kommer fortsätta förändras i framtiden. Arbetsuppgifterna har blivit mer komplexa då de repetitiva uppgifterna har automatiserats och ersatts av digitala system. Det är viktigt för företag att hänga med i utvecklingen av digitaliseringen för att överleva på arbetsmarknaden.

Por meio de uma intensa exploração doutrinária, vem se discutindo as mutações do direito frente à explosão tecnológica no mundo e, em especial, à tecnificação das atividades de atuação do Estado. Diante dessa situação, exploramos na doutrina internacional e nacional o conceito de um instituto intimamente ligado à tecnificação da atividade Estatal chamado de discricionariedade técnica. Com esta exploração, temos o intuito de demonstrar que, além de esta doutrina ser plenamente aplicável no direito pátrio, a situação de fato correspondente à tecnificação pela aplicação ao direito dos conhecimentos científicos de engenharia, biologia, medicina, saúde pública, entre outros, impulsionado pelas agências reguladoras, demanda o seu reconhecimento como forma de controle e proteção dos direitos contra eventuais abusos e ilegalidades da Administração Pública e, especialmente, da Administração Pública Sanitária. Por isso, iniciamos com os conceitos da discricionariedade técnica em suas duas modalidades e, após isto, buscamos, nas mais recentes doutrinas, os conceitos e limites identificados para a atividade discricionária técnico-administrativa, além de exemplificar ao leitor, circunstâncias em que tal discricionariedade se impõe. Paralelamente à conceituação, demonstramos a correlação e a relevância do reconhecimento deste instituto para o direito sanitário, buscando exemplos existentes neste ramo jurídico para melhor ilustrar a pesquisa. Após conceituar e exemplificar, passamos, finalmente, a justificar a real relevância deste estudo levantando na doutrina os limites formais e materiais deste instituto, como maneira de fornecer ferramentas para a proteção dos direitos coletivos e individuais contra atos ilegais. / By means of an intense doctrinaire exploration, people have discussed the mutations of law before the technological explosion in the world and, especially, to the technological development of the activities which the State acts. Because of that situation, we have explored in the international and national doctrine the concept of an institute connected to the technological development of the State activity which is called technical discretionarity. With this exploration, we wish to demonstrate that, not only is this doctrine fully applicable in Paternal Law, actually the situation corresponding to the technical development by means of the application to the right of the scientific knowledge of engineering, biology, medicine, public health, among others, impelled by Regulatory Authorities, demands its recognition as a way to control and protect the rights against eventual abuses and illegalities of Public Administration and, especially, of Health Administration. Therefore, we began with the concepts of the technical discritionarity in its two modalities and, after that, we searched, in more recent doctrines, the concepts and identified limits for the technical-administrative discretionary activity, besides exemplifying the reader, circumstances in which such discritionarity is imposed. Parallel to the conception, we demonstrated the correlation and the relevance of the recognition of this institute for Health Law, looking for existing examples in this juridical branch in order to better illustrate the research. After classifying and exemplifying it, we finally started to justify the real relevance of this study raising in the doctrine the formal and material limits of this institute, as a way to supply tools for the protection of collective and individual rights against illegal actions.

Por meio de uma intensa exploração doutrinária, vem se discutindo as mutações do direito frente à explosão tecnológica no mundo e, em especial, à tecnificação das atividades de atuação do Estado. Diante dessa situação, exploramos na doutrina internacional e nacional o conceito de um instituto intimamente ligado à tecnificação da atividade Estatal chamado de discricionariedade técnica. Com esta exploração, temos o intuito de demonstrar que, além de esta doutrina ser plenamente aplicável no direito pátrio, a situação de fato correspondente à tecnificação pela aplicação ao direito dos conhecimentos científicos de engenharia, biologia, medicina, saúde pública, entre outros, impulsionado pelas agências reguladoras, demanda o seu reconhecimento como forma de controle e proteção dos direitos contra eventuais abusos e ilegalidades da Administração Pública e, especialmente, da Administração Pública Sanitária. Por isso, iniciamos com os conceitos da discricionariedade técnica em suas duas modalidades e, após isto, buscamos, nas mais recentes doutrinas, os conceitos e limites identificados para a atividade discricionária técnico-administrativa, além de exemplificar ao leitor, circunstâncias em que tal discricionariedade se impõe. Paralelamente à conceituação, demonstramos a correlação e a relevância do reconhecimento deste instituto para o direito sanitário, buscando exemplos existentes neste ramo jurídico para melhor ilustrar a pesquisa. Após conceituar e exemplificar, passamos, finalmente, a justificar a real relevância deste estudo levantando na doutrina os limites formais e materiais deste instituto, como maneira de fornecer ferramentas para a proteção dos direitos coletivos e individuais contra atos ilegais. / By means of an intense doctrinaire exploration, people have discussed the mutations of law before the technological explosion in the world and, especially, to the technological development of the activities which the State acts. Because of that situation, we have explored in the international and national doctrine the concept of an institute connected to the technological development of the State activity which is called technical discretionarity. With this exploration, we wish to demonstrate that, not only is this doctrine fully applicable in Paternal Law, actually the situation corresponding to the technical development by means of the application to the right of the scientific knowledge of engineering, biology, medicine, public health, among others, impelled by Regulatory Authorities, demands its recognition as a way to control and protect the rights against eventual abuses and illegalities of Public Administration and, especially, of Health Administration. Therefore, we began with the concepts of the technical discritionarity in its two modalities and, after that, we searched, in more recent doctrines, the concepts and identified limits for the technical-administrative discretionary activity, besides exemplifying the reader, circumstances in which such discritionarity is imposed. Parallel to the conception, we demonstrated the correlation and the relevance of the recognition of this institute for Health Law, looking for existing examples in this juridical branch in order to better illustrate the research. After classifying and exemplifying it, we finally started to justify the real relevance of this study raising in the doctrine the formal and material limits of this institute, as a way to supply tools for the protection of collective and individual rights against illegal actions.

Východiska k řešenínežádoucíchnásilných jevů jsou koncipována křest'anskou etikou, jeŽ májedinečnou propojenost s humánními aspekty, z kterých trvale vychází. V teoretické části je etika členěna optikou různýchteologů, filosofu čisociologů dřívě.iŠÍi dneŠnídoby. Empirická část předkládá aktuální výzkum ke školskésociální Práci, která k nám díkyCharlottě a Alici Garrigue Masarykové historicky patří. Tato ProÍ'esrríČinnost u nás po Ii. světové válce jižale nepokračovaia. K jejíabsenci jsou PřidánY relevantní reflexe, u výzkumu .ie analýza a sumarizace, Poslední slova Ch, MasarYkové nesla všem lidem úžasnéposelství ,,Zmocněte se cJobra, pravcla je přece krásná". Křest'anská etika má ve svém poslání stejný význam, KlíČováslova: dobro a zlo, vývoj křest'anské etiky, morálka, humanismus, Školskásociálrrí práce, stav dnešníspolečnosti zřetelný na dětech. negativa technického rozvoje, nutnost redukce nežádoucích násiJných jevů. Annotation Methods of handling undesirable violent phenomena are embedded in Christian ethics, which is inextricably linked to the humane aspects that it originates from. In the theoretical part of this work the ethics is divided by the perspectives oť various theologians, Philosophers or sociologists of previous and present times. The empirical Part Presents relevant research in...

Cette thèse reconstruit la participation des jeunes et les articulations culturelles des jeunes dans les écoles ouest-allemandes à travers une collection de plus de 7 500 journaux scolaires archivés à la Bibliothek für Bildungsgeschichtliche Forschung (BBF) de Berlin. Afin d'aider à façonner la communauté scolaire et d'apprendre à agir de manière démocratique, les journaux scolaires ont été introduits après 1945 par les Alliés en collaboration avec le conseil des élèves, en particulier dans les écoles secondaires. Ce faisant, certaines préformes réussies du passé ont été poursuivies. Pour la première fois, cet ouvrage retrace l'évolution des journaux scolaires dans la première moitié du XXe siècle, puis se concentre sur les développements des années 1950 et 1960. A partir du milieu des années 1950, les rédacteurs en chef des journaux de l'école ont revendiqué avec succès leur indépendance vis-à-vis du conseil des élèves, dont les possibilités de codécision ont été désillusionnées à un stade précoce. Contrairement au conseil des élèves, les journaux scolaires ont témoigné de possibilités de co-design et d'articulation à établir nettement moins problématiques et plus fructueuses et ont ainsi contribué au développement de cultures scolaires plus fortement influencées par la libéralisation et la participation. Il est présenté dans le présent document pour les thèmes de formation au cours de la période couverte : en vue (1) de la discussion sur la technologie et les développements scientifiques et techniques pendant la Guerre froide, (2) de l'occupation avec les Etats-Unis et son influence culturelle, et (3) des confrontations avec les développements culturels des jeunes. L'ouverture croissante de l'école aux expressions culturelles des jeunes est examinée tant au niveau de la thématisation que sur le plan matériel sous la forme d'une analyse des artefacts. A cet effet, la communication symbolique sur les pages de titre des journaux scolaires sera analysée. Les efforts productifs présentés pour la liberté d'opinion dans les écoles illustrent également l'importance des journaux étudiants pour la relation enseignant-élève et le développement de structures participatives dans les écoles. Les travaux confirment la pertinence des journaux scolaires pour la reconstruction des cultures des jeunes ou des cultures des pairs dans les écoles et en tant que source productive pour les jeunes et la recherche scolaire. Les journaux scolaires sont également un phénomène international et transnational. Pour des recherches plus approfondies, ce document fournit un premier rapport de recherche complet pour l'Europe occidentale ainsi qu'une présentation pour la RDA et les Etats-Unis. / Die Arbeit rekonstruiert jugendliche Mitgestaltung und jugendkulturelle Artikulationen in westdeutschen Schulen entlang eines umfassenden Bestandes an Schülerzeitungen. Zur Mitgestaltung der Schulgemeinschaft und zum Erlernen demokratischer Handlungsweisen wurden Schülerzeitungen von den Alliierten zusammen mit der Schülermitverantwortung (SMV) insbesondere an Gymnasien eingeführt. Erstmals wird hier auch die Entwicklung der Schülerzeitungen in der ersten Hälfte des 20. Jahrhunderts nachgezeichnet. Schülerzeitungen zeugten gegenüber der Schülermitverantwortung (SMV) von deutlich unproblematischer und erfolgreicher zu etablierenden Mitgestaltungs- und Artikulationsmöglichkeiten und trugen zur Entwicklung von stärker durch Liberalisierung und Partizipation geprägte Schulkulturen bei. Dies wird für prägende Themen in der behandelten Zeit dargestellt: mit Blick auf (1) die Diskussion von Technik und naturwissenschaftlich-technischen Entwicklungen während des Kalten Krieges, (2) auf die Beschäftigung mit den USA und ihrem kulturellen Einfluss sowie (3) auf die Auseinandersetzungen mit jugendkulturellen Entwicklungen. Die zunehmende Öffnung der Schule für jugendkulturelle Ausdrucksweisen wird sowohl thematisch als auch auf materieller Ebene untersucht. Dazu wird u. a. die symbolische Kommunikation auf Titelblättern von Schülerzeitungen analysiert. Die dargestellten produktiven Bemühungen um Meinungsfreiheit in der Schule verdeutlichen auch die Bedeutung von Schülerzeitungen für das Lehrer-Schüler-Verhältnis. Die Arbeit bekräftigt die Relevanz von Schülerzeitungen für die Rekonstruktion von Jugendkulturen bzw. peer cultures im schulischen Raum sowie als ertragreiche Quelle für die Jugend- und Schulforschung. Schülerzeitungen sind darüber hinaus ein internationales und auch transnationales Phänomen. Für weitere Forschungen wird daher zudem ein erster umfassender Forschungsbericht zu Schülerzeitungen in Westeuropa, in der DDR und in den USA gegeben. / This doctoral thesis reconstructs youth participation and youth-cultural articulations at West German secondary schools. After 1945, the Allies introduced student newspapers along with student councils in order to foster the acquisition of democratic behaviors and codetermination of the school community. This project first offers a thorough documentation of the development of student newspapers in the first half of the 20th century, and then focuses on their development in the 1950s and 1960s. By the mid-1950s, the editors of the student newspapers had claimed independence vis-a-vis student councils. Student newspapers, meanwhile, bespoke far less problematic, and more successful, potentials for participation and youth-cultural articulation. They thereby contributed to school cultures more strongly influenced by liberalization and participation. The following defining themes from the era are presented in these articles: (1) the discussion of technology and natural science/technical developments during the cold war, (2) engagement with the USA and its cultural influence, and (3) involvement with youth-cultural developments. The increasing opening of schools for youth-cultural forms of expression is examined on both thematic and material levels. In addition, newspaper elements such as the symbolic communication in title pages will be analyzed. The productive efforts toward freedom of opinion in schools show the importance of school newspapers in terms of the teacher-student relationship and the development of participatory structures in schools. This project underlines the relevance of school newspapers for the reconstruction of youth cultures and peer cultures in schools in addition to being sources for youth research and school research. Moreover, school newspapers are an international and transnational phenomenon. Areas for further research are indicated in a literature review for Western Europe a consideration of the GDR and the USA.