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Artificiell Intelligens i redovisningsprocessen : En kvalitativ studie av svenska medelstora företag / Artificial Intelligence in the accounting process : A qualitative study of Swedish medium-sized companiesLundgren, Johanna, Forsell, Emma January 2023 (has links)
Bakgrund: Vi befinner oss i nya tider där mycket grundas på teknologisk innovation. Organisationer har sedan långt tillbaka siktat mot att tilldela fler uppgifter till maskiner för att minska kostnader och förbättra effektiviteten. Det är även viktigt för att alltid kunna vara konkurrenskraftiga, skapa ett affärsmässigt mervärde och utveckla prestanda. Digitalisering är något som tar över marknaden och organisationer påverkas stort av detta. Arbete som utförs av humanitär kraft bidrar till höga kostnader för organisationen. Därmed har AI-styrda arbeten vuxit radikalt. Artificiell Intelligens (AI) möjliggör snabb datahantering och automatiserar repetitiva uppgifter som till exempel bankavstämningar och fakturahantering. Forskare är ense om att AI har stor potential och att rollen för AI inom ämnet redovisning kommer att öka mer och mer. Däremot visar tidigare forskning inte lika mycket på den praktiska tillämpningen av AI inom redovisningsprocessen hos företag. Syfte: Syftet med denna uppsats är att skapa förståelse om hur och varför/varför inte företag implementerar AI i redovisningsprocessen. Detta genom att ta reda på hur långt företag har kommit idag samt vilka delar av redovisningsprocessen som implementerar AI och motiven till implementeringen. Metod: Studien har genomförts med hjälp av en kvalitativ metod. Studien har vänt sig till redovisningsekonomer och ekonomiansvariga från medelstora företag. Det empiriska materialet har samlats in genom semistrukturerade intervjuer. Resultat och slutsats: Studien visar att företag inte arbetar mycket med AI inom redovisningsprocessen. Den enda delen är i bokföringsdelen, där leverantörsfakturahanteringen använder AI. Det främsta motivet till varför/varför inte AI implementeras mer är på grund av att det inte finns några bra AI-lösningar i redovisningssystemen. Ytterligare motiv som nämnts är kunskapsbrist, kostnad och låg prioritering. / Background: We are in new times where much is based on technological innovation. Organizations since a long time aimed to assign more tasks to machines to reduce costs and improve efficiency. This is in order to always be competitively advantageous, create added business value and develop performance. Digitalisation is something that is taking over the market and organizations are greatly affected by this. Human resources contribute to high costs for organisations. Thus, AI-controlled work has grown radically. AI enables fast data handling and automates repetitive tasks such as bank reconciliations and invoice processing. Researchers agree that AI has great potential and that the role of AI in the subject of accounting will increase more and more. However, research does not show as much on the practical application of AI within the accounting process of companies today. Purpose: The purpose of this study is to understand and investigate how and why companies implement Artificial Intelligence in the accounting process. Thus, the study aims to create an understanding of how far companies have come today as well as which parts of the accounting process implement AI and the motives for the implementation. Method: The study has been carried out using a qualitative method. The study is based on accounting economists and finance managers from medium-sized companies. The empirical material has been collected through semi-structured interviews. Results and conclusion: The study shows that companies do not work much with AI in the accounting process. The only part is in the accounting part, where the supplier invoice management uses AI. The main reason why it is not implemented or implemented more is because there are no good AI solutions in their accounting system. Additional motives mentioned are; lack of knowledge, costly, low priority.
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Införande av digitala medarbetare för att hjälpa eller ersätta mänskliga kollegor : En fallstudie av fyra svenska organisationers införande av robotiserad processautomation och artificiell intelligens / Implementation of Digital Co-Workers to Help or Replace Human Colleagues : A case study of four Swedish organizations which have implemented robotic process automation and artificial intelligenceHertin, Emma, Lindberg, Kristine January 2019 (has links)
Automation could help organizations make work processes more efficient. The automatization could be seen as a digital co-worker and it is done by robotic process automatization (RPA) or artificial intelligence (AI). There is an ongoing debate about the effect of implementation of automatization. Should the effect be seen as a threat or a possibility for organizations and employees? This study examines how organizations are working or should work with automatization and what automatization requires from the organization. Moreover, this study explores automatization in organizations by studying academic books and articles about digitalization and change management. Articles and books are researched in three focus areas. The focus areas are: Goalsetting and effects, Attitude and Communication. In the empirical observation this study presents the findings from four Swedish organizations from different industries based on the focus areas. This study concludes that the work with automatization varies between the researched organizations. All four organizations were in the beginning of setting up automatization and had a vision to automate more processes. It is essential to start automatizing a small process instead of a large process or many at the same time. Also, it is necessary to map out work processes before automatization can be considered, since automatization requires distinct explanation of a process. Automatization should be managed by a business department and not from an IT-department. However, good collaboration between the two departments is vital. Furthermore, the effects, now and further on, of automatization should be communicated to the employees by their manager. Employees should be involved as change agents to help communicate the considered change to their colleagues. No resistance to change was found in any of the four organizations, instead scepticism was found more relevant in changes caused by automatization.
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Understanding Cryptocurrencies from a Sustainable Perspective : Investigating cryptocurrencies by developing and applying an integrated sustainability frameworkArps, Jan-Philipp January 2018 (has links)
With the invention of the cryptocurrency Bitcoin in 2009, the world's first blockchain application was developed. While academic research gradually begins to investigate cryptocurrencies more closely and attempt to understand their functioning, technology is rapidly evolving and ecosystems grow exponentially. The research is still scattered and chaotic and has not produced common guidelines. Therefore, the question remains: how sustainable cryptocurrencies and their digital ecosystems are.Only a few models and frameworks take a holistic view on digital sustainability. Only two frameworks were identified that take distributed ledger technologies (blockchain) or cryptocurrencies into consideration: the three governance strategies for digital sustainability of Linkov et al. (2018) and 10 basic conditions of sustainable digital artifacts according to Stuermer, Abu-Tayeh and Myrach (2016). These two frameworks were combined into a new integrated sustainability framework for cryptocurrencies. The developed integrated sustainability framework consists of four dimensions and 12 categories.Existing secondary data, self-conducted social media interviews and practical insights gained through an ASIC mining experiment were used to fill the framework with sufficient data. It confirms Bitcoin's sustainability problems in energy consumption and scalability, highlights Ethereum's great potential as a blockchain platform and explains the higher scalability and faster payment of Ripple and IOTA.While 2017 marked the temporary peak of the cryptocurrency hype, 2018 was a transformative year in which the leading cryptocurrencies were increasingly occupying more specialised niches.
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Digitisation & Lean Manufacturing : Changes in Manufacturing when the Products are getting Smarter and ConnectedRaymann, Roman January 2018 (has links)
Background – Through the progress in information and communication technology (ICT) new possibilities to connect smart objects via the internet arose. The number of connected devices had a strong growth in the past years and will continue rising fast in the next years as well. This new kind of smart and connected products (SCP) enables a lot of new product capabilities which have an impact on the creation of new customer value and competition on the market. Related to that, companies have to deal with digitisation and the affects for their products and manufacturing system. Purpose – The purpose of this thesis is to investigate changes in the manufacturing system when the products are getting smarter and connected. A special focus lays on the well-established Lean thinking approach. The results shall help to understand what new circumstances the decision to make the products smarter and connected will bring for a manufacturing department. Methodology – Relevant literature was reviewed to gain a theoretical framework. For gathering primary data, a qualitative case study was applied. Meetings with members of the case company’s management were arranged to conduct interviews. Additionally, observations were made during a guided tour through the production shop-floor and at a company presentation. The interview was recorded, transcribed and evaluated. Afterwards, the results from the case study were analysed and compared with theory based on the theoretical framework. Conclusions were made. Findings – The differences or changes in manufacturing because the products are getting smarter and connected are much more electronic components and software. Furthermore, new operating equipment is needed. The new circumstances require new knowledge and skills. Therefore, people have to be trained. New problems occur e.g. software problems. The use of Lean tools can be more difficult and time-consuming because of missing know-how and improvements itself are becoming more digital. Contribution – This thesis investigated the effects on the manufacturing system when the products get smarter and connected, which nobody did before. A practical case study with interviews, observations and secondary data from the company was applied. Limitations – The findings match reality based on data from the case company. Available time and access to data from the company’s side were limited. This means that the generalisation must be done with caution. However, it can be said that the findings may apply to many other industrial companies of similar size and similar products.
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Färdigställande av Sveriges digitala förrättningsarkiv : Effekter av skanning av äldre gällande förrättningsakterAndersson, Daniel January 2018 (has links)
När Lantmäteriet skannade sina förrättningsarkiv till det digitala arkivet Arken var syftet att få ett rikstäckande digitalt förrättningsarkiv. Lantmäteriet lagrar idag sitt förrättningsmaterial i Arken. Äldre gällande förrättningsakter, vidare benämnda akter om ej annat anges, som aldrig överlämnats till Lantmäteriet för skanning saknas dock fortfarande i Arken. Dessa akter arkiveras från 1972 och tidigare av respektive kommun som saknar kommunal lantmäterimyndighet i de så kallade byggnadsnämndsarkiven. Detta följde av att dåvarande lantmäteristyrelsen år 1917 gav kommuner möjlighet att bli stadsregisterförare och fastighetsbildare i stad eller samhälle på landsbygden. Behovet av att akterna kommer in i Arken är stort och genom skanning tillgängliggörs de och blir mer lätthanterliga för samtliga aktörer med intresse av dem. Digitalisering av de återstående akterna skulle bidra till att göra både förrättningshandläggning samt arkivering av akterna mer effektiv, tillgänglig och lätthanterlig för Lantmäteriet. Detsamma gäller för kommuner som arkiverar dem, såväl som för privatpersoner och andra myndigheter. Studien syftar besvara vilka effekter en skanning av de återstående akterna kan ha. Frågeställningar som användes var: 1) Hur kan handläggningen av lantmäteriförrättningar effektiviseras och 2) göras mer rättssäker genom skanning av byggnadsnämndernas akter som ännu inte skannats in i Arken? 3) Hur kan kommuner och andra aktörer på fastighetsmarknaden påverkas av skanning av dessa akter? Frågeställningarna besvarades genom inventering av akter samt intervjuer. Inventeringen verifierade de maskinellt uttagna antal akter som saknades i Arken och jämfördes med verkligheten i de kommuner som skannat sina akter. Tillsammans med detta utfördes en manuell inventering av respektive kommun, som inte skannat sitt arkiv. Intervjuerna beskrev förrättningars rättssäkerhet och kvalitet i handläggning och fastighetsregistret. Intervjuerna besvarade även vilka aktörer som kunde påverkas av skanning av de återstående byggnadsnämndsarkiven var samt hur aktörerna påverkades. Med resultatet visas effekterna av skanningen bland annat vara tidsbesparingar och effektivitet för många av de inblandade aktörerna. Rättssäkerhet och kostnadsbesparingar ansågs också kunna åstadkommas hos kommuner och Lantmäteriet genom skanning av de äldre akterna. Slutsatser som drogs i arbetet var att skanningen påverkar de som idag använder akterna positivt och att satsningar inom detta bör satsas på från kommunalt såväl som statligt håll. / When the Swedish Mapping, Cadastral and Land Registration Authority, Lantmäteriet, first digitised their archived cadastral procedures into the digital archive Arken, the aim was to create a national digital archive for cadastral procedures. Lantmäteriet now have their cadastral procedures digitised in Arken. Some municipalities still have their older analogue cadastral procedures from 1972 and before archived in the office of their local authority. For the cadastral procedure, this means the land surveyor is bound to contact the local authority to reach all information needed for the procedure. A digitisation of the remaining older cadastral procedures may improve their availability and make todays cadastral procedure more effective and manageable for Lantmäteriet. This also applies to other users of these older archived documents. This dissertation aims to answer the following questions: 1) How may cadastral procedures become more effective and 2) become more legally certain through a digitisation of the analogue archives? 3) Which impact may a digitisation of these older archives have on the real property market and the Swedish municipalities? The research questions were answered through inventory of cadastral procedures and personal interviews with local authorities and other actors, experienced of or influenced by these matters. The inventory helped answering the amount of work remaining in digitising these archives. The interviews answered which impact a digitisation of the material would have on different users of the information. Interviews were also used together to investigate both the legal certainty of cadastral procedures and the quality of the Swedish land registry. The result of the dissertation shows which impact a digitisation would have on different users of the information. The most common effect of digitisation was effectiveness in different aspects, such as timesaving and cost-effectiveness along with legal certainty. Conclusions from the dissertation are: all interviewed users of the older cadastral procedures are positive to a digitisation of the material. More effort in time and finance from the different Swedish local authorities and Lantmäteriet is needed and strongly recommended.
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Digitalisering av brädspel : Hur automation av spelmekanik kan förändra sociala interaktioner vid spelande / Digitisation of Board Games : How the Automation of Game Mechanics Can Change Social Interaction During GameplayBengtsson, Ellen, Hoff, Isabelle January 2017 (has links)
När det kommer till brädspel är social interaktion och nöje kopplade. Brädspel och digitala versioner av dem används ofta parallellt och erbjuder därför en unik undersökningsmöjlighet. Automation är ett verktyg som ofta används för skapandet av digitaliserade brädspel, men hur påverkar det socialitet och hur skiljer det sig från fysiska brädspel? Detta är frågan som denna uppsats utforskar genom en observationsstudie av två versioner av brädspelet Ticket to Ride. Både den ursprungliga, fysiska versionen och en digital motsvarighet. Två grupper av spelare blev inspelade medan de spelade båda versionerna av spelet i olika ordning. Under observationen av spelsessionerna har sju olika spelmekaniker använts som infallsvinkel för att avgöra hur skillnader i social interaktion är kopplade till själva spelet. Dessa var turtagning (tid), spelyta (rymd), objekt (tillstånd), handlingar (strategi), regler (automatisering), bokföring och chans men även ej spelrelaterade interaktioner undersöktes. Två av spelmekanikerna visade sig ha störst påverkan på den sociala interaktionen i dem olika versionerna av spelet; regler och turtagning. Dessa två mekaniker var viktiga för inlärning av spelet och för att bibehålla fokus genom spelomgången. / Enjoyment and social interaction are closely connected, and board games can be synonymous with both of these things. Board games and digital versions of those games are often used in parallel, which offers a unique position of inquiry. Automation is a tool commonly used in the creation of digital board games, but how does it affect the sociality and how does it differ from physical board games? This is the question that this paper explores through an observational study of the game Ticket to Ride, both in its original, physical form as well as its digital counterpart. Two groups of players were recorded while playing both versions of the game in a different order. Throughout the observation of these game sessions, seven different game mechanics have been used as the lens to determine how the difference in social interaction is connected to the game itself. These game mechanics were turn-taking (time), game surface (space), object (state), actions (strategy), rules (automation), bookkeeping and chance, but social interactions unrelated to the game were also examined. Two of the seven game mechanics turned out to have the most effect on social interaction in the different versions of the game; rules and turn-taking. These two mechanics were important to the learning of the game and for maintaining focus throughout the game.
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Överflöd av information i vardagen : En studie om hur användare av sociala medier påverkas av och hanterar informationsstressEscanilla, Yoel, Åsberg, Linus January 2018 (has links)
We live in an increasingly digitised world in which the use of social media has grown rapidly. By 2016, 94% of all in between the ages of 15-24 and 84% of all in between the ages of 25-44 used social media daily in Sweden (Nordicom, 2017). This study seeks to problematise the constant connection to social media and investigate how the connection to social media affect stress levels in young adult’s daily lives and how they deal with the stress. Furthermore, the purpose is to contribute empirically to the impact digitisation has on society. To find out, we aim to answer the following two research questions: Are young adult social media users experiencing information stress and are there any potential causes? Does young adult, who frequently use social media, have any possible strategies for managing information stress? Theories used in this essay are self-determining theory, Fear of missing out (FoMO) and Situational non-use theory. The essay is a quantitative deductive study that collected empirical data through a web based survey. In order to measure information stress, an index has been created consisting of three variables: Feeling unable to handle the information flow, fear of missing updates and distraction in everyday life. In short, the majority of the participants in the survey experienced what we consider to be a high form of information stress in their daily lives. The increased digitisation and the ability to stay connected and contactable via mobile devices, according to the study, affect the high end users of social media so that they feel increased stress and discomfort in their everyday life.
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Den påtvingade digitaliseringen under covid-19 : Analys gällande den påverkande relationen mellan kund och leverantör under covid-19Rylander, Marcus January 2021 (has links)
Ett globalt virus spreds över hela världen och företag som baserat sin försörjning på att utkontraktera tjänster till deras kunder har blivit ifrågasatt om deras överlevnad och kundernas överlevnad. Syftet med denna studie är att se hur relationen har sett ut för utkontrakteringskunder och deras leverantörer. Ett annat syfte är att även få en inblick i hur skillnaderna har sett ut i arbetssätt innan, under och efter coronapandemin. Det som täcker arbetssättet är de digitala aspekter för företaget och ifall kunderna ansett att tjänsterna som deras företag har köpt av leverantörerna har levererat lika bra under pandemin som tidigare. Resultatet för studien har givit svar på frågor gällande relationen mellan kund och utkontrakteringsleverentör innan och under coronapandemin. Studien utförs genom användningen av en fallstudie med en kvalitativ metod. Datan för denna studie är framtagen genom kvalitativa intervjuer. Av de som blev intervjuade är det sex specifika kunder som använder sig utav en utkontrakteringsleverantör. Utöver de sex kunderna blev också en kund ifrån en konkurrent till utkontrakteringsleverantören intervjuad. I analysen och slutsatsen blir den transkriberade datan presenterad, som visar på hur företagen och leverantörerna lyckats adaptera sig till den framtvingade omställning som behövts. Detta i form av framgångsrika digitala verktyg som underlättat för mobiliteten i arbetet, distansmöten och fjärranslutningar. Begreppet kunden som ofta benämns under denna studie kommer att användas som en representativ deltagare åt företaget som köper sina tjänster av deras leverantör. Kunderna som blivit intervjuade kommer att användas under begreppet intervjudeltagare, vilket gör att dem skiljer sig åt. / A global virus spread worldwide and companies that based their livelihoods on outsourcing services to their customers have been questioned about their survival and the survival of their customers. The purpose of this study is to see what the relationship has been like for outsourcing customers and their suppliers. Another purpose is also to get an insight into what the differences have looked like in working methods before, during and after the corona pandemic. What covers the way of working is the digital aspects for the company and whether customers considered that the services that their company have purchased from the suppliers have delivered as well during the pandemic as before. The results of the study have answered questions regarding the relationship between the customer and the outsourcing provider before and during the corona pandemic. The study is carried out by using a case study with a qualitative method. The data for this study is produced through qualitative interviews. Of those who got interviewed, six are specific customers who use an outsourcing provider. In addition to the six customers, a customer from a rival to the outsourcing provider was also interviewed. In the analysis and conclusion, the transcribed data is presented, which shows how companies and suppliers managed to adapt to the forced transition that was needed. This in the form of successful digital tools that facilitated mobility at work, remote meetings, and dial-up connections. The customer as concept is often referred during this study and will be used as a representative participant for the company that purchases its services from their supplier. The customers interviewed will be used under the term interview participants, which makes them different.
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Digitisations effect on the inflation rate : An empirical analysis of possible digitisation channelsBuchheim, Viktor, Kedert, Mikael January 2016 (has links)
This thesis investigates the impact of a more digitised economy on the inflation rate. European countries have historically done well in reaching their inflation target. In recent years however, policymakers have been puzzled over low inflation rates that seem to be difficult to stimulate. Just recently the impact of digitisation on price stability has gained some interest in economic research however the lack of empirical evidence on this relationship is severe. Based on scarce literature and existing theories hypotheses were constructed to test certain digitisation channels effect on the inflation rate. By gathering relevant data on inflation and the identified digitisation channels for 17 European countries over an 11- year period, econometric models corresponding to the hypotheses were analysed. The estimated results show that digitisation have a varying net-effect on the inflation rate, demonstrating that digitisation plays a role in determining fluctuations in price stability when controlling for other macroeconomic factors. These findings indicate that policymakers should consider digital technological development when targeting inflation, even though the effects may be temporary.
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Bach digital: Ein „work in progress“ der digitalen MusikwissenschaftHausmann, Christiane 03 December 2019 (has links)
Der Beitrag zeichnet die inhaltlichtechnische Entwicklung der Komponistendatenbank Bach digital nach und erläutert ihre Zielsetzungen. Damit einhergehend werden einerseits die Herausforderungen und Probleme digitaler Langezeitprojekte benannt. Andererseits wird dargestellt, wie durch die Entwicklung eines komplexen digitalen Recherche-Instruments die Organisation und Präsentation von Forschungsergebnissen transformiert werden und welche Veränderungen sich dadurch für das musikwissenschaftliche Arbeiten und die Forschungskommunikation ergeben. / The article outlines the content-technical development of the composer-database Bach digital and explains the project goals. Consequently, on the one hand, the challenges and problems of digital long-term projects are identified. On the other hand, it is shown how the organization and presentation of research results are transformed by the development of a complex digital research instrument and which changes result from it for the musicological work and the research communication.
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