Examensarbete, Civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, Företagsekonomi, 4FE17E, VT-2018. Författare: Jeanette Elbe och Ludvig Eriksson Handledare: Andreas Jansson Examinator: Karin Jonnergård Titel: Ekonomifunktionens roll för beslutsfattarna - Intern eller extern funktion i förhållande till organisationen? Sökord: Outsourcing, Ekonomisk administration, Kostnadslogiken, Strategiska logiken, Transaction Cost Economics, TCE, Resource-based View, RBV, Ekonomifunktionens roll   Bakgrund: Att betala en extern part för att utföra bolagets ekonomiska administration är ett växande fenomen och outsourcing av ekonomiska företagsprocesser är högaktuellt att förstå sig på. I outsourcinglitteraturen finns det två perspektiv som kan lyftas upp för att förklara outsourcingbeslutet och genom att studera beslutsfattarnas logik till outsourcingbeslutet tror sig författarna kunna bidra till en djupare förståelse inom ämnet.   Syfte: Studien syftar till att öka förståelsen för de logiker som ligger till grund för beslutsfattares outsourcingbeslut av den ekonomiska administrationen.   Metod och genomförande: Genom användandet av idealtyper bygger författarna upp två differentierade logiker för att utreda olika beslutsfattares förhållningssätt till outsourcing av ekonomisk administration - kostnadslogiken och den strategiska logiken. Logikerna har sedan studeras empiriskt genom en intervjustudie kopplad till ledande befattningshavare i medelstora företag lokaliserade i den småländska GGVV-regionen.   Slutsats: Studien visar att beslutsfattare som outsourcar större delar av den ekonomiska administrationen förhåller sig till kostnadslogiken. Den strategiska logiken är istället nära sammankopplad med den rationalitet som föreligger hos beslutsfattare som väljer att inte outsourca sin ekonomiska administration. Däremellan sker även ett möte mellan logikerna. De beslutsfattare som outsourcar mindre delar av den ekonomiska administrationen tar taktiska beslut vilket visar på ett yttrande gentemot kostnadslogiken. Dock blir det tydligt att det samtidigt finns ett bakomliggande strategiskt tankemönster i hur dessa beslutsfattarna resonerar kring ekonomifunktionen. Beslutsfattarna som omfattas av den strategiska logiken hämmas därför i dessa fall att outsourca större delar av ekonomifunktionens arbete. / Master Thesis in Business Administration, School of Business and Economics, Linnaeus University, 4FE17E, 2018. Author: Jeanette Elbe and Ludvig Eriksson Supervisor: Andreas Jansson Examiner: Karin Jonnergård   Title: The role of the accounting function for decision makers - An inhouse or outhouse function in relation to the organization? Keywords: Outsourcing, Accounting, Logic of cost, Strategic logic, Transaction Cost Economics, TCE, Resource-based View, RBV, The role of the accounting function   Background: Paying an external party to perform the company’s financial administration is a growing phenomenon and outsourcing of accounting and financial processes are highly relevant to understand. In the outsourcing literature, there are two perspectives that can be raised to explain the outsourcing decision, and by studying the decision makers’ logic to the outsourcing decision, the authors believe that they can contribute to a deeper understanding of the subject.   Purpose: The aim of this study is to increase the understanding of the logic that underlies decision makers' outsourcing decisions of the financial administration.   Method: Using ideal types, the authors build up two differentiated logics to investigate different decision makers' approaches to outsourcing of financial administration - the logic of cost and the strategic logic. The logics have been studied empirically through an interview study linked to senior executives in medium-sized companies located in the GGVV-area in the province of Småland in Sweden.   Conclusion: The study shows that decision makers who outsource major parts of the economic administration relate to the logic of cost. However, the strategic logic is closely linked to the rationality of decision makers who choose not to outsource their financial administration. In between, there is also a meeting between the logics. The decision makers who outsource smaller parts of the economic administration carry out tactical decisions, which indicates a relationship to the logic of cost. Anyhow, it becomes clear that there is an underlying strategic thinking pattern in how these decision makers argue about the financial function as a hole. The decision makers covered by the strategic logic are therefore in these cases hampered to outsource major parts of the financial administration.

No presente estudo examinou-se a influência da coordenação dos Sistemas Agroalimentares Locais (SIAL) na exploração dos ativos estratégicos territoriais (AET) para o desenvolvimento de vantagens competitivas sustentáveis. Para tanto, desenvolveu-se o framework da Construção Social de Vantagens Competitivas em Sistemas Agroalimentares Locais. Esse framework é sustentado por três abordagens teóricas, a Economia das Convenções, a Visão Baseada em Recursos e o Sistema Agroalimentar Local. A conjugação destas três vertentes teóricas permite entender o processo dinâmico de construção coletiva da qualidade de um produto agroalimentar oriundo de uma determinada região, pois proporciona um processo de complementaridade entre os ativos estratégicos territoriais e as formas de coordenação praticadas, bem como permite identificar os fatores de sustentação estratégicos envolvidos nessa complementaridade. Com intuito de validar esse framework, realizou-se um estudo multi casos na pecuária de corte, onde estudou-se a Indicação de Procedência da Carne do Pampa Gaúcho e o Programa de Carne Natural Certificada do Uruguai. Foram realizadas entrevistas em profundidade com os agentes de cada um dos casos, onde se verificou as quatro etapas que compõem o framework proposto, a motivação, a relevância, a coerência na ação coletiva e a legitimação. Os resultados mostraram que em ambos os casos estudados, as etapas do framework sinalizam condições favoráveis, indicando um possível desenvolvimento de vantagens competitivas. No caso específico da etapa referente à coerência da ação coletiva, onde ocorreu a principal contribuição desse estudo, identificou-se a presença de várias formas de coordenação ao longo do SIAL, e que essas formas fazem combinações entre si, gerando, consequentemente, uma complementaridade entre os AET. Por fim, conclui-se que o caráter compósito das formas de coordenação é pertinente para entender a complementaridade dos recursos, o que nos permite afirmar que as formas de coordenação influenciam na exploração dos ativos estratégicos territoriais. / In the present study, the influence of the coordination of Local Agrifood Systems (SIAL) in the exploration of territorial strategic actives (AET) for the development of sustainable competitive advantages was examined. For this purpose, a framework of the Social Construction of Competitive Advantages in Local Agrifood Systems was developed. This framework is supported by three theoretical approaches: Economy of Conventions, Resource- Based Perspective and Local Agrifood System. The conjugation of these three theoretical perspectives assists in the understanding of the dynamic process of collective construction regarding the quality of an agroalimentary product originated from a certain region. This occurs due to the fact that this conjugation provides a complementarity between the territorial strategic actives and the practiced coordination forms and it also allows the identification of strategic sustentation factors involved in this complementarity. With the objective of validating this framework, a study of multiple cases in the beef cattle industry was carried out, in which the Indication of Origin of the Meat of the Gaucho Pampas and the Uruguayan Program of Certified Natural Meat were studied. In-depth interviews with agents from both the cases were carried out. The four stages that compose the proposed framework: motivation, relevance, coherence in the collective action and legitimation were also verified. The results demonstrated that in both the cases studied, the stages of the framework point to favorable conditions, indicating a possible development of competitive advantages. In the specific case of the stage that refers to the coherence of collective action, in which resides the main contribution of this study, the presence of several forms of coordination throughout the SIAL could be identified and also the fact that these forms combine with each other, consequently generating a complementarity between the AET was observed. At last, it was concluded that the composite character of the coordination forms is pertinent in order for one to understand the resource complementarity. This allows one to affirm that the coordination forms have an influence in the exploration of territorial strategic actives.

This thesis is not a life history of Archie Mafeje. Instead, it is an attempt to grapple with his ideas. This thesis is said to be a ‘biography’ insofar as it is dedicated to a study of one individual and his contribution to knowledge. In trying to understand Mafeje’s ideas and the intellectual and political environment that shaped them, the thesis relies on Lewis R. Gordon’s concept of ‘epistemic possibility’. The thesis comprises four main parts. Part I locates Mafeje and his work within the broader African intellectual and political environment. Part II evaluates his critique of the social sciences. Part III focuses on his work on land and agrarian issues in sub-Saharan Africa. Part IV deals with his work on revolutionary theory and politics. Broadly speaking, this thesis is the first comprehensive engagement with the entire body of Mafeje’s scholarship. Specifically, the unique perspective of this thesis, and therefore its primary contribution to the existing body of knowledge, is that it seeks to overturn the idea that Mafeje was a critic of the discipline of anthropology only. The view that Mafeje was a mere critic of anthropology is in this thesis referred to as the standard view or the conventional view. The thesis argues that Mafeje is best understood as criticising all of the bourgeois social sciences for being Eurocentric and imperialist. This is offered as the alternative view. The thesis argues that the standard view makes a reformist of Mafeje, while the alternative view seeks to present him as the revolutionary scholar that he was. This interpretation lays the foundation for a profounder analysis of Mafeje’s work. In arguing that all the social sciences are Eurocentric and imperialist, he sought to liquidate them and therefore called for ‘non-disciplinarity’. It should be noted that in this regard, the primary focus of this thesis consists in following the unit of his thought and not whether he succeeded or failed in this difficult task. / Sociology / D. Litt. et Phil. (Sociology)

No presente estudo examinou-se a influência da coordenação dos Sistemas Agroalimentares Locais (SIAL) na exploração dos ativos estratégicos territoriais (AET) para o desenvolvimento de vantagens competitivas sustentáveis. Para tanto, desenvolveu-se o framework da Construção Social de Vantagens Competitivas em Sistemas Agroalimentares Locais. Esse framework é sustentado por três abordagens teóricas, a Economia das Convenções, a Visão Baseada em Recursos e o Sistema Agroalimentar Local. A conjugação destas três vertentes teóricas permite entender o processo dinâmico de construção coletiva da qualidade de um produto agroalimentar oriundo de uma determinada região, pois proporciona um processo de complementaridade entre os ativos estratégicos territoriais e as formas de coordenação praticadas, bem como permite identificar os fatores de sustentação estratégicos envolvidos nessa complementaridade. Com intuito de validar esse framework, realizou-se um estudo multi casos na pecuária de corte, onde estudou-se a Indicação de Procedência da Carne do Pampa Gaúcho e o Programa de Carne Natural Certificada do Uruguai. Foram realizadas entrevistas em profundidade com os agentes de cada um dos casos, onde se verificou as quatro etapas que compõem o framework proposto, a motivação, a relevância, a coerência na ação coletiva e a legitimação. Os resultados mostraram que em ambos os casos estudados, as etapas do framework sinalizam condições favoráveis, indicando um possível desenvolvimento de vantagens competitivas. No caso específico da etapa referente à coerência da ação coletiva, onde ocorreu a principal contribuição desse estudo, identificou-se a presença de várias formas de coordenação ao longo do SIAL, e que essas formas fazem combinações entre si, gerando, consequentemente, uma complementaridade entre os AET. Por fim, conclui-se que o caráter compósito das formas de coordenação é pertinente para entender a complementaridade dos recursos, o que nos permite afirmar que as formas de coordenação influenciam na exploração dos ativos estratégicos territoriais. / In the present study, the influence of the coordination of Local Agrifood Systems (SIAL) in the exploration of territorial strategic actives (AET) for the development of sustainable competitive advantages was examined. For this purpose, a framework of the Social Construction of Competitive Advantages in Local Agrifood Systems was developed. This framework is supported by three theoretical approaches: Economy of Conventions, Resource- Based Perspective and Local Agrifood System. The conjugation of these three theoretical perspectives assists in the understanding of the dynamic process of collective construction regarding the quality of an agroalimentary product originated from a certain region. This occurs due to the fact that this conjugation provides a complementarity between the territorial strategic actives and the practiced coordination forms and it also allows the identification of strategic sustentation factors involved in this complementarity. With the objective of validating this framework, a study of multiple cases in the beef cattle industry was carried out, in which the Indication of Origin of the Meat of the Gaucho Pampas and the Uruguayan Program of Certified Natural Meat were studied. In-depth interviews with agents from both the cases were carried out. The four stages that compose the proposed framework: motivation, relevance, coherence in the collective action and legitimation were also verified. The results demonstrated that in both the cases studied, the stages of the framework point to favorable conditions, indicating a possible development of competitive advantages. In the specific case of the stage that refers to the coherence of collective action, in which resides the main contribution of this study, the presence of several forms of coordination throughout the SIAL could be identified and also the fact that these forms combine with each other, consequently generating a complementarity between the AET was observed. At last, it was concluded that the composite character of the coordination forms is pertinent in order for one to understand the resource complementarity. This allows one to affirm that the coordination forms have an influence in the exploration of territorial strategic actives.

Made available in DSpace on 2015-05-14T12:36:44Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 13775909 bytes, checksum: a65f9a9446bb61eaf79c21106539a9be (MD5) Previous issue date: 2013-07-31 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This document presented the relationship between Digital TV - through their interactivity - and virtual tours, regarding the presentation of remote locations based on the methodology employed in virtual tours of Google Street View. Briefly expounded the evolution of some issues necessary for the proper understanding of the project as: Virtual Tour, Google Street View, Tourism and Digital TV, drawing parallels and points of encounter between these social and cultural phenomena, and present a reflection on using conceptual image at the expense of its use as a visual representation only. This research was presented a possible adaptation to the Digital TV visitation to remote places through 360° panoramic tours. As validation of the hypothesis, an application was developed for Digital TV containing a virtual tour to a museum in the light of the methods used to develop virtual tours to the internet in order to demonstrate their use successfully in this new platform. As a complement, a WEB system was developed able to generate this NCL application, suitable for Digital TV. / Este trabalho apresentou a relação entre a TV Digital - através de seus recursos de interatividade - e passeios virtuais, no que tange a apresentação de lugares remotos tendo como base a metodologia empregada nos passeios virtuais do Google Street View1. De forma resumida explanou a evolução de alguns temas necessários ao bom entendimento do projeto como: Passeio/Tour virtual, Google Street View, Turismo e TV Digital, traçando paralelos e pontos de encontro entre estes fenômenos sociais e culturais, além de apresentar uma reflexão sobre o uso da imagem conceitual em detrimento do seu uso como representação exclusivamente visual. Foi apresentado nesta pesquisa um formato possível de adaptação à TV Digital de visitação a lugares remotos através de Tours panorâmicos 360°. Como validação da hipótese levantada, um aplicativo foi desenvolvido para TV Digital contendo um passeio virtual a um museu à luz dos métodos utilizados para desenvolvimento de passeios virtuais para internet, a fim de demonstrar o seu uso com êxito nessa nova plataforma. Como complemento, foi desenvolvido um sistema WEB capaz de gerar essa aplicação no formato NCL, próprio para TV Digital.

No presente estudo examinou-se a influência da coordenação dos Sistemas Agroalimentares Locais (SIAL) na exploração dos ativos estratégicos territoriais (AET) para o desenvolvimento de vantagens competitivas sustentáveis. Para tanto, desenvolveu-se o framework da Construção Social de Vantagens Competitivas em Sistemas Agroalimentares Locais. Esse framework é sustentado por três abordagens teóricas, a Economia das Convenções, a Visão Baseada em Recursos e o Sistema Agroalimentar Local. A conjugação destas três vertentes teóricas permite entender o processo dinâmico de construção coletiva da qualidade de um produto agroalimentar oriundo de uma determinada região, pois proporciona um processo de complementaridade entre os ativos estratégicos territoriais e as formas de coordenação praticadas, bem como permite identificar os fatores de sustentação estratégicos envolvidos nessa complementaridade. Com intuito de validar esse framework, realizou-se um estudo multi casos na pecuária de corte, onde estudou-se a Indicação de Procedência da Carne do Pampa Gaúcho e o Programa de Carne Natural Certificada do Uruguai. Foram realizadas entrevistas em profundidade com os agentes de cada um dos casos, onde se verificou as quatro etapas que compõem o framework proposto, a motivação, a relevância, a coerência na ação coletiva e a legitimação. Os resultados mostraram que em ambos os casos estudados, as etapas do framework sinalizam condições favoráveis, indicando um possível desenvolvimento de vantagens competitivas. No caso específico da etapa referente à coerência da ação coletiva, onde ocorreu a principal contribuição desse estudo, identificou-se a presença de várias formas de coordenação ao longo do SIAL, e que essas formas fazem combinações entre si, gerando, consequentemente, uma complementaridade entre os AET. Por fim, conclui-se que o caráter compósito das formas de coordenação é pertinente para entender a complementaridade dos recursos, o que nos permite afirmar que as formas de coordenação influenciam na exploração dos ativos estratégicos territoriais. / In the present study, the influence of the coordination of Local Agrifood Systems (SIAL) in the exploration of territorial strategic actives (AET) for the development of sustainable competitive advantages was examined. For this purpose, a framework of the Social Construction of Competitive Advantages in Local Agrifood Systems was developed. This framework is supported by three theoretical approaches: Economy of Conventions, Resource- Based Perspective and Local Agrifood System. The conjugation of these three theoretical perspectives assists in the understanding of the dynamic process of collective construction regarding the quality of an agroalimentary product originated from a certain region. This occurs due to the fact that this conjugation provides a complementarity between the territorial strategic actives and the practiced coordination forms and it also allows the identification of strategic sustentation factors involved in this complementarity. With the objective of validating this framework, a study of multiple cases in the beef cattle industry was carried out, in which the Indication of Origin of the Meat of the Gaucho Pampas and the Uruguayan Program of Certified Natural Meat were studied. In-depth interviews with agents from both the cases were carried out. The four stages that compose the proposed framework: motivation, relevance, coherence in the collective action and legitimation were also verified. The results demonstrated that in both the cases studied, the stages of the framework point to favorable conditions, indicating a possible development of competitive advantages. In the specific case of the stage that refers to the coherence of collective action, in which resides the main contribution of this study, the presence of several forms of coordination throughout the SIAL could be identified and also the fact that these forms combine with each other, consequently generating a complementarity between the AET was observed. At last, it was concluded that the composite character of the coordination forms is pertinent in order for one to understand the resource complementarity. This allows one to affirm that the coordination forms have an influence in the exploration of territorial strategic actives.

Det har blivit allt mer populärt på senare tid med inredning av hemmet, och det finns idag stora möjligheter med virtuell 3D, vilket gör projektet relevant för tiden vi lever i. Projektet handlar om att skapa en första prototyp av en möblerbar 3D-miljö med tillhörande användarvänligt gränssnitt som ska kunna användas i Mios varuhus. Prototypen bygger på två demofilmer av applikationen där gränssnittet och användarens interaktionsmöjligheter har visualiserats i en vanlig skärm, och 3D-miljön i en 3D-skärm, dessa har sedan synkats med varandra för att ge ett helhetsintryck av applikationen. Gränssnittet skulle vara så pass användarvänligt att Mios kunder själva skulle kunna använda applikationen och med hjälp av speciella 3D-skärmar och renderingstekniker skulle miljön framstå som verklig. Projektet startade med en förstudie, med intervjuer och research. Teorier kring användarvänlighet, virtuell verklighet och framtagning av målgrupp togs fram som grund för arbetet. Teorier kring användarvänlighet tillsammans med ett scenario gjorde att gränssnittet kunde utvecklas utifrån användarvänlig design. Prototypen har presenterats för användare, resultaten tyder på att intresset var stort både bland Mios kunder och anställda på varuhuset i Kalmar. Resultaten från enkäterna bidrog också med information för en framtida utveckling av applikationen. Även användarvänligheten styrktes i enkätsvaren. 3D-miljön som skapades innehöll ett djup och kunde enligt presentationen på användare kunde förklaras som att den upplevdes som verklig. / We are becoming more interested in furnishing in our homes, and there is big opportunities with Virtual 3D, which makes this project relevant for the time we live in. The project is about making a first prototype of a furnish-able 3D environment with integrated user friendly interface to be trailed by Mio for use in their shops. The prototype builds on two demonstration movies of the application where the interface and the users interaction options has been visualized in a standard LCD computer monitor and are synchronized with a 3D environment showing in an auto stereoscopic display. The interface was designed to be user friendly so that Mio´s customer themselves should be able to use the application and with help of special 3D-monitors and rendering techniques the environment should be experienced as in reality. The project started with a feasibility study with interviews and research. Theories taken as the basis for the project were about usability, virtual reality and how to find the right users. Theories around usability together with a scenario made it possible to develop the interface from a user friendly point of view. The prototype has been presented to users, the result indicates that there was a big interest for both the customers of Mio and the employees of Mio in Kalmar. The result from the presentation also contributed to information aiding development of the application in the future. Even the usability was improved by the results of the presentation. The 3D environment that was made contained a depth dimension and according to the user results, it could be described as a real experience.

Cette étude constitue une interprétation de la philosophie de la logique de W. V. Quine à l’aune de ce que nous considérons comme étant un problème fondamental qui la gouverne et dont on peut considérer qu’elle en constitue une réponse. Ce problème a trait à la compatibilité entre logique et paroissial. Il admet la formulation condensée suivante : soit il y a un sens à dire que la logique est paroissiale, mais alors le paroissial se trouve être une restriction et est en droit éliminable ; soit le paroissial n’est pas une restriction et est inéliminable, mais alors il n’y a aucun sens à dire que la logique est paroissiale. Le problème se nourrit de ce que la qualification de la logique comme paroissiale fait l’objet d’une revendication explicite et délibérée par Quine, i.e. n’est ni de l’ordre d’une concession, ni de l’ordre d’un moment argumentatif dialectiquement résorbable. En d’autres termes, Quine revendique et cherche à se donner les moyens de revendiquer ce contre quoi une conception « universaliste » de la logique comme celle de Frege lutte, ordonnée qu’elle est à un présupposé ou une prémisse anti-paroissialiste d’unicité de la logique. Affirmer que Quine cherche à se donner les moyens de revendiquer la paroissialité de la logique, c’est dire qu’il prit tout à fait au sérieux les arguments anti-psychologistes de Frege contre toute conception paroissiale de la logique. Plus généralement,cette étude et la lecture de la conception quinienne de la logique que nous y proposons sont organisées par le principe d’une lecture frégéenne de Quine : si nous voulons comprendre ce que signifie de dire que la logique est paroissiale chez Quine, alors il faut revenir à Frege, que ce soit par la manière dont Quine s’y oppose ou par la manière dont il s’approprie certains thèmes et principes fondamentaux de la conception frégéenne de la logique. Cette étude consiste alors à mettre au jour et à examiner les raisons et les modalités de la revendication par Quine d’une paroissialité de la logique. Tout en étant ordonnés au traitement du problème de l’incompatibilité apparente du paroissial et de la logique, les cinq chapitres qui la composent parcourent successivement la critique de « Truth by Convention » du projet syntaxique de Carnap et de son principe de tolérance (chapitre 1), la philosophie de la notation logique de Quine (chapitre 2), le point de vue anthropologique en matière de logique que Quine fait sien (chapitre 3), le critère d’engagement ontologique (chapitre 4) et, enfin, la définition substitutionnelle de la vérité logique (chapitre 5). / This study is an interpretation of W.V. Quine’s philosophy of logic taken as an answer to what we consider to be a fundamental problem. This problem has to do with the compatibility between logic and parochial. It can be briefly expressed in the following manner: either that there is sense in saying that logic is parochial, but the parochial therefore happens to be a restriction and could be eliminated, or that the parochial is not a restriction and could not be eliminated, but that there is thus no sense in saying that logic is parochial. The problem is fueled by the fact that Quine explicitly and deliberately claims logic to be parochial. Such a qualification is neither a concession nor an argumentative moment that could be dialectically reduced. In other words, what Quine claims – and is seeking means to claim – is precisely that which a “universalist” conception of logic like Frege’s challenges, since it assumes an anti-parochial premise concerning the uniqueness of logic. Quine seeks means to claim the parochiality of logic in the sense that he seriously considered Frege’s anti-psychologist arguments against all parochial conceptions of logic. More generally, this study – and the understanding of Quine's conception of logic that it promotes – follows the principle of a Fregean reading of Quine: if one wants to understand what it means to say that logic is parochial in Quine, one has to go back to Frege, either through Quine’s opposition to him or through his appropriation of certain themes and fundamental principles of the Fregean conception of logic. Connected to the problem of the apparent incompatibility of logic and the parochial, the five chapters contained within this study successively explore the criticism of Carnap’s syntaxical project and of its principle of tolerance found in “Truth by Convention” (chapter 1); Quine’s philosophy of logical notation (chapter 2); the anthropological point of view in logic that Quine makes his own (chapter 3); the criterion of ontological commitment (chapter 4) and the substitutional definition of logical truth (chapter 5).

Den här studien syftade till att undersöka om mental arbetsbelastning kan påverka benägenhetenatt begå konjunktionsfelet vid sannolikhetsbedömningar, trots att man fått ledtrådarsom synliggjort konjunktionsregeln. Detta undersöktes med en experimentell mellangruppsdesign.I studien deltog 57 deltagare, varav 27 i experimentgruppen och 30 i kontrollgruppen.Deltagarna var i huvudsak studenter på universitetsnivå. Grupperna hade en jämn könsfördelning.Vad gäller ålder så var medelvärdet i kontrollgruppen 24.8 och medelvärdet i experimentgruppenvar 30.7. Samtliga deltagare fick utföra ett datorbaserat test. Båda gruppernastest bestod av sannolikhetsbedömningsuppgifter, felstavningsuppgifter, samt en tilläggsuppgiftdär deltagarna ombads ange om ett visst ord förekommit i tidigare fråga eller ej. Experimentbetingelseninnehöll dessutom en visuospatial arbetsminnesuppgift. Resultatet visade attmental arbetsbelastning inte ökade antalet konjunktionsfel vid sannolikhetsbedömningar dådeltagarna fått ledtrådar som synliggjort konjunktionsregeln. Slutsatsen visar att det inte behövervara mer resurskrävande för arbetsminnet att göra normativa bedömningar och att tillgodogörandetav konjunktionsregeln är robust mot mental arbetsbelastning. Framtida forskningskulle kunna undersöka vilken betydelse ett visst antal ledtrådar har för om tillgodogörandetav konjunktionsregeln påverkas av mental arbetsbelastning. / The aim of this study was to investigate whether mental workload can affect the tendency tocommit the conjunction fallacy in probability assessments, despite having read clues that exposethe conjunction rule. This was investigated with an experimental between-group design.In total, the study had 57 participants, whereof 27 in the experiment group and 30 in the controlgroup. The groups were equally balanced concerning sex. The average age in the controlgroup was 24.8 years compared to 30.7 years in the experiment group. All participants performeda computer-based test. Both groups’ test consisted of tasks with probability assessments,discovering misspelled words and an additional task about estimating whether a certainword had occurred during the previous task. The experimental condition also consisted ofa visuo-spatial working memory task. The result indicated that mental workload did not increasethe number of conjunction fallacies committed in probability assessments, given thatthe participants had read clues that expose the conjunction rule. From this result, the conclusionis drawn that normative judgments are not necessarily more demanding for the workingmemory, also that the utilization of the conjunction rule is resistant to mental workload. Futureresearch might investigate what impact a certain number of clues has for whether theutilization of the conjunction rule is affected by mental work load.

Object of the thesis Transformation of Financial Statements in Accordance with the International Financial Reporting Standards is to compile financial statements of the company in accordance with internationally recognized standards International Financial Reporting Standards (IFRS) and analyse differences between presentation of accounting information compiled according to Czech Accounting Standards. First part Theoretical Grounds concentrates on general accounting reporting requirements. Second part deals with the transformation itself and serves as an interpretation of related IAS/IFRS standards’ requirements. Thesis provides fair view on company’s financial position and serves as a tool for comparison of its performance with outlandish entities that report in compliance with IFRS principles.