Introduction: Early supported discharge intervention offers strokerehabilitation in the home environment. Digitalisation in society may make it demanding to perform everyday activities in traditional ways. Considering that the use of technology now is part of our daily activities, occupational therapists need to maintain a client-centred practice and make sure that their own competencies in using the technology is adequate. Aim: The aim with this study is to explore occupational therapists' perceptions and experiences of interventions involving digital technology with post-stroke patients in early supported discharge settings. Method: A qualitative study with aphenomenological approach was carried out. Four interviews of occupational therapists were conducted. A qualitative content analysis approach was done for the analysis. Findings: Two main categories emerged which were interpreted into the theme Digitalization requires clinical reasoning. Many factors that involved the digitalization of today's society affected both the patients' occupations pre- and post-stroke and therefore also affected the OTs roles and work process. Conclusions: This study highlights that more knowledge is required regarding digital technology and enhancing competence and clinical reasoning within the occupational therapy practice process. Significance: This3study may provide a better understanding for the potential effects that digitalization has within occupational therapy practise.

Syfte: Syftet med denna studie var att beskriva arbetsterapeuters erfarenheter av digitalisering i arbetet med klienter med kognitiva funktionsnedsättningar. Metod: För att besvara studiens syfte användes kvalitativ metod. Data samlades in genom åtta semistrukturerade intervjuer med yrkesverksamma legitimerade arbetsterapeuter från olika verksamhetsområden inom offentlig sektor. Insamlade data analyserades genom kvalitativ innehållsanalys med induktiv ansats. Resultat: Analysen av den insamlade data resulterade i fyra kategorier: Att motivera till delaktighet i en alltmer komplex digital vardag, Att mötas digitalt medför för- och nackdelar, Pedagogiska interventioner utifrån digitala förutsättningar samt Behov av att följa med i utvecklingen. Resultatet beskriver nya arbetssätt som arbetsterapeuterna inkorporerat för att stödja klienternas delaktighet i samhället och hantering av digitala verktyg och tjänster. Resultatet beskriver även faktorer som inverkat på arbetsterapeuternas förvärvande av digital kompetens i syfte att bistå med digitala lösningar till sina klienter, då den digitala omställningen påskyndats av Covid-19 pandemin. Slutsats: Studien visade att arbetsterapeuterna tog stort ansvar att förvärva egen digital kompetens för att kunna stödja klienterna till delaktighet, samt att interventioner och mötesformer har behövts anpassas ur ett klientcentrerat perspektiv utifrån digitala förutsättningar. Vidare forskning behövs gällande digitala videomöten som alternativ till fysiska möten och hur de inverkar på arbetsterapeutisk bedömning samt intervention. / Aim: The purpose of this study was to describe the experience of digitalization for occupational therapists in their work with cognitive impairment clients. Method: To answer the purpose of the study, a qualitative method was used. Data was collected through eight semi-structured interviews with professional licensed occupational therapists from different areas within the public sector. The collected data was analyzed through qualitative content analysis with an inductive approach. Results: The analyzed collected data resulted in four categories: Motivating participation in an increasingly complex digital everyday life, Digital meetings entails pros and cons, Pedagogical interventions based on digital conditions and The need to follow the development. The result describes new ways of working incorporated by occupational therapists to support clients' participation in society as well as the management of digital tools and services. The result also describes factors that have influenced occupational therapists' acquisition of digital skills in order to provide their clients with digital solutions as the digitalization transition has been accelerated by the Covid-19 pandemic. Conclusion: The study showed that occupational therapists took great responsibility to acquire their own digital skills to support their client’s participation, and that interventions and meeting forms have had to be adapted from a client-centred perspective based on digital conditions. Further research is needed regarding digital video meetings as an alternative to physical meetings and the influence on occupational therapy assessment and intervention.

Syfte: Att beskriva arbetsterapeuters erfarenheter av arbete med äldres digitala kompetens. Metod: En kvantitativ studiedesign med enkät användes som datainsamlingsmetod. Deltagarna bestod av 136 yrkesverksamma arbetsterapeuter inom olika verksamheter i Sverige. Deltagarna rekryterades utifrån ett icke-slumpmässigt urval, dels genom en förfrågan via e-post till Sveriges Arbetsterapeuters 24 lokala kretsar, dels genom ett inlägg i Facebook-gruppen ”Arbetsterapeuter på Facebook”. Resultat: Större delen av deltagarna (83,8%) ansåg att det ingår i arbetsterapeutens ansvar att stödja äldre klienters digitala kompetens. 56,6% av deltagarna arbetade mer sällan än en gång i månaden med äldre klienters digitala kompetens. Bland deltagarnas erfarenheter av interventioner relaterade till äldres digital kompetens var den vanligaste interventionen att använda, uppdatera och konfigurera digitala enheter. Strax under hälften av deltagarna (41,9%) uppgav att de kände sig bekväma i att arbeta med äldres digitala kompetens. Av de deltagare som inte kände sig bekväma efterlyste en majoritet kompetensutveckling inom ämnet. En majoritet av deltagarna (68,3%) ansåg att det finns behov av nya eller uppdaterade bedömningsinstrument som kan bedöma äldre klienters digitala kompetens i förhållande till aktivitet och delaktighet. Slutsats: Det finns ett behov av att tydliggöra arbetsterapeutens ansvarsområde, utveckla och införa nya bedömningsinstrument, förtydliga rutiner och riktlinjer samt att stärka kompetensutveckling inom området digital kompetens. / Aim: To describe occupational therapists' experiences of working with the elderly's digital competence. Method: A quantitative study design with a questionnaire was used as a data collection method. The participants consisted of 136 professional occupational therapists in various organisations in Sweden. The participants were recruited in a non-random sampling, partly through an inquiry via e-mail to the Swedish Association of Occupational Therapists’ 24 local circles, and partly through a post in the Facebook group "Occupational Therapists on Facebook". Results: A majority of the participants (83,8%) considered that it is part of the occupational therapist's responsibility to support older clients' digital competence. 56,6% of the participants worked less than once a month with older clients' digital competence. Among the participants' experiences of interventions related to the digital competence of the elderly, the most common intervention was to use, update and configure digital devices. Just beneath half of the participants (41,9%) stated that they felt comfortable working with the digital competence of the elderly. Of the participants who did not feel comfortable, a majority called for competence development. A majority of the participants (68,3%) considered that there is a need for new or updated assessments that can assess older clients' digital competence in relation to occupation and participation. Conclusion: There is a need to clarify the occupational therapist's area of ​​responsibility, develop and introduce new assessments, clarify routines and guidelines and to strengthen competence development within the area of digital competence.

Магистерская диссертация посвящена исследованию теоретических основ политики управления дебиторской задолженностью, проведен анализ структуры дебиторской задолженности на предприятии АО «ЭнергосбыТ Плюс», и на основе этого выявлены проблемы управления дебиторской задолженностью на предприятии и предложены мероприятия, направленные на их решения. / The master's thesis is devoted to the study of the theoretical foundations of the accounts receivable management policy, the analysis of the structure of accounts receivable at the enterprise of JSC "EnergosbyT Plus" was carried out, and on the basis of this, the problems of accounts receivable management at the enterprise were identified and measures aimed at solving them were proposed.

Digitalisering anses vara den enskilt största förändringsfaktorn i världen och har medfört betydande utveckling i samhället. Den svenska arbetsmarknaden har påverkats i stor utsträckning av digitaliseringen, då den lett till radikala förändringar för organisationer samt yrkesroller, däribland redovisningskonsulter. Tidigare forskning redogör för att digitalisering medfört både möjligheter och utmaningar för redovisningsbranschen. Studiens huvudsakliga syfte är att undersöka hur digitalisering inom redovisningsbranschen påverkar redovisningskonsulters yrkesroll. Studiens avsikt är att bidra till ökad förståelse för den inverkan digitaliseringen har haft på redovisningskonsulters verksamheter, arbetssätt, arbetsuppgifter samt kompetenser och därmed vilka möjligheter respektive utmaningar som uppkommit för yrkesrollen. Studien utgår ifrån en kvalitativ metod där 14 semistrukturerade intervjuer med redovisningskonsulter från diverse byråer har utförts. Det empiriskt insamlade materialet har jämförts med institutionell teori och legitimitetsteori samt tidigare forskning för att nå en slutsats. Studiens slutsats är att digitaliseringen har medfört en rad olika möjligheter samt utmaningar kopplade till redovisningskonsulters arbetssätt, arbetsuppgifter, kompetenser samt deras verksamheter. Ett förslag till vidare forskning inkluderar att studera förändringen digitaliseringen har haft på redovisningskonsultens yrkesroll över tid. Studien är skriven på svenska. / Digitalization is considered to be one of the most significant advancements in modern society. The Swedish labor market has been greatly impacted by the radical changes brought forth by digitalization as it continues to shape processes within organizations and professional roles, particularly in the field of accounting. This study aims to investigate the impact of digitalization in the accounting industry and its effects on the role of accounting consultants. The study also seeks to further the understanding of existing literature and their explorations of how digitalization influences the work procedures, job assignments, and competencies of accounting consultants' and their companies. In addition, data gathered during this study will evaluate any challenges highlighted by digitalization within the accounting profession. The study will utilize qualitative research methods by analysis of 14 semi-structured interviews. The participants of the interviews include accounting consultants from various agencies in Sweden. Empirically gathered material will be compared to institutional theory and legitimacy theory along with previous research to reach a conclusion. The study concludes that digitalization has resulted in various opportunities and challenges linked to accounting consultants' work procedures, job assignments, competencies, and operations. A suggestion for further research includes studying the change digitalization has had on the accounting consultant's professional role over a period of time. This study is written in Swedish.

The convergence of empathy and digitalization has become a focal point of exploration in society. As traditional modes of interaction evolve in the face of technological advancements, the interplay between human empathy and the digital world unfolds in intricate ways.  Empathy, which is considered a cornerstone of human connection and relationships in the aspect of social work, is now navigating the digital landscape. The fusion of empathy and digitalization as two forces introduces both opportunities and challenges, shaping the dynamics of relationships and societal structures.  The purpose of this study is to investigate the intersection of empathy and digitalization, examining how they interact and mutually influence each other in practical social work. Six semi-structured interviews were conducted with professionals, consisting of four practitioners and two researchers. The findings reveal both posibillities and challenges associated with digitalization in social work and its impact on the empathy of social workers. Respondents perceive favorable prospects for enhancing empathic abilities through digitalization, citing innovation and efficiency as potential benefits. Simultaneously, they underscore the importance of collaboration in implementing digital tools and the need to critically analyze the how, why, and when of digitalization to enhance, rather than diminish, empathic capabilities.

Digitalization is a topic that affects most of the industries as well as the society overalltoday. Within this topic, the use of mobile technology devices, such as smartphones,allows organizations to perform tasks in an anytime-anywhere situation – usually calledenterprise mobility. The Swedish Police Authority see the potential of this technologyshift that is happening and are currently focusing on developing tools to support thedaily operations. The debriefing process for the intervention police is an area wheredigitalization and mobility could improve the efficiency. However, it is today unknownwhat technical solution could support the operations, what features it should include,and how it should look.The purpose of this study was to investigate how mobility can support the debriefingprocess in forms of efficiency for the polices in field from an exploratory point of view.An inductive research approach was chosen together with a case study researchmethod. Semi-structured and unstructured interviews were held with 35 participantsfrom different parts of the organization to get both a breadth and depth of knowledge.The delimitation was made to study the Swedish Police Authority and more in detail theintervention police. The current debriefing process was observed and mapped in thefirst part of this study, followed by part two which included a technical specification andprototyping of a mobile debriefing tool based on interviews and observations. Thefindings from part one and part two resulted in a proposed specification of a mobiledebriefing tool for what it should include and how it should look.The study shows that the proposition of a debriefing tool can increase the efficiency forthe Swedish Police Authority by reducing the duplication of work, increase the usabilityfor the users, reduce the risk for human errors, and reduce the dependency ofstationary workplaces for debriefing. The debriefing tool includes quality assurance ofthe information gathered through a structured working process at the same time. Thefactors mentioned above can also be linked to reduced time spent on the tasks whileretain or even increase the quality of the results – which in this case is the debriefingreport.

Technological revolutions have occurred for markets and industries since the rise of organized communities and societies. In the past few years a technological revolution has been in process with the growth of digitalized markets. This has resulted in a shift of analog business becoming digitalized. Digitization is a structural change for industries and the Swedish economy is affected by it. This put a demand on many industries to adapt digitalized techniques, in order to stay competitive and survive this technical shift. Adapting to a technical revolution puts pressure on the business strategies and requires companies to model new ones. With the digitization, new requirements have arisen for companies to create new business models, value chains and ways of organizing activities, in order to manage the business strategies. Digitization has been seen to change innovation processes and some experts believe it will change whole markets. The accounting industry is one of the industries that has been seen to have a growth in digitalization and is expected to grow even more. The accounting industry is like many other industries are experiencing the need for a change due to digital technologies. Therefore, this study aims to investigate how digital accounting businesses could set up a general business model, in order to be a successfully digitalized business. This has been conducted through a multiple case study, with the aim to provide generalized findings of business model elements and barriers/facilitators for digitalization affecting the business model. The multiple case studies has been conducted through interviews with different accounting companies, that market themselves as digitalized actors. The findings of the research indicate that digitalization had a direct affect on how companies should strategically organize a business. Many of the implications on digitalized accounting will have direct impact on strategies, actions and processes. The digitalization will require company cultures, which are digitalization friendly. Some of the found results are: digitization will give accounting companies digital accounting tools, knowledge sharing and communication channels. It will put pressure on employees for having different knowledge than analogue businesses and more expertise skills. Digitalization it is estimated to affect the offerings provided to customers. The digitalization is also most likely to have key partners, targeted customer segment, cost structure and revenue streams specific for being digitalized. Digitalization of the accounting industry is likely to change the market from being a supplier driven to becoming demand driven and new actors with less accounting knowledge could get a opening for entering the market. And there are many barriers and a few facilitators for being a digitalized accounting business. This has been taken in consideration when mapping a general business model for a digital accounting firm in this report.

Renting, as one of the most common and long-existed collaborative consumption methods, recently gained attention in the fashion industry as a perfect candidate to minimize overconsumption in the fashion industry. However, the business perspective of clothing rental gained less focus in academic literature. This research aims to present, analyze and discuss the key components of clothing rental business models and the influence of digital platforms on clothing rental to gain a deeper understanding of the rental business in fashion. Qualitative research was conducted based on the case studies of five clothing rental companies. The analysis of the collected data was based on the 360° business model framework and the literature. The study results showed the key components of fashion rental business models in value creation, value proposition, value delivery, value capture, value communication, and the influence of digital platforms on the rental business. Findings show the potential to extend towards a mainstream mode of consumption that provides entrepreneurial initiative.

Real estate lags behind other industrial sectors in technology adoption and digitalization of its products and services. The current qualitative study looks at the digitalization efforts in a major German real estate firm – RealT Group. The firm, through its activities in real estate, aims to promote value-added digital products and services to new and existing customers.  To facilitate this study structured study, the research proposes a key question: How can real estate organizations adapt and implement innovation diffusion to provide value, and improve the accessibility of financial products for real estate investors? Further, the study aims to identify factors that play a role in the digitalization of the sector and to better understand the underlying reasons for the lag in the adoption of digital technologies. The proposed questions are answered using three theoretical frameworks that look at the diffusion of innovation, technology adoption by users, and by relevant stakeholders in the firm. Analysis of the generated data reveals several key factors retarding digitalization. Key amongst them is the seniority in the age of employees and investors, which makes them reluctant to change the existing workflow. However, younger employees and investors are more engaged with digital change and welcome the infusion of digital technologies. Prior user experiences play a key role in the adoption of new technologies.  Top-down infusion of new technologies by senior management was accepted albeit with reservations. Technology was better accepted where solution providers engaged the employees and stakeholders from the beginning and allowed trials for some time. It was observed that when the firm facilitated these conditions, the chances of successful adoption were significantly higher. Complexity in technological solutions meant that employees and investors needed to reskill themselves; something the employees were ready to do if it improved their chances of career progression  The size and reach of the firm through its products and services and employees with prior experience in the sector point to important industry-wide findings: high-net-worth investors are older, prefer to work in secrecy through middlemen and avoid complex solutions to the investment workflow. However, reducing the barrier to entry might reveal that younger investors with better technological skills could speed up the digitalization process.