Jeder sieht, dass auf dem mit unserer Veröffentlichungskultur wesentlich verbundenen Buchmarkt viel in Bewegung isr. Klar ist zugleich, dass das Rad der Geschichte nicht zurückgedreht werden kann. Moderne Kommunikationstechniken setzen sich durch und drängen juristische Schutzregelungen wie kulturelle Gewohnheiten in die Defensive, auch und gerade bei der Digitalisierung des Buchbestandes. Vor diesem knapp skizzierten Hinrergrund der sich wandelnden Texrkulrur lässt sich die Fragestellung verschärfen und fragen, welchen Sinn es hat, Handschrifren digital ins Nerz zu stellen, also solche Texte, die bis eben noch als exrrem schurzbedürftig und erklärungswürdig eingestuft wurden. Der gesamte kulrurelle Apparat, der sich um Handschriften herum entwickelt hat, geht nicht ohne Grund von der Annahme aus, dass nur Spezialisten Handschriften in der Rohform des historischen Dokumentes begreifen können, und dass eine Begegnung mir Handschriften nicht voraussetzungslos geschehen kann. Was also bringt deren Veröffentlichung online?

Fastighetsbranschen har generellt sett inte varit i samma digitala utvecklingsfas som hos andra branscher. Implementering av digitala teknologier har gått mycket långsammare. Sedan Covid-19 pandemins intåg har fastighetsbolagen behövt utveckla digital teknologi i en betydligt snabbare takt. Fler företagsledare framhåller att de satsar på digitalisering, men enligt tidigare studier är det lätt hänt att begreppet förväxlas med digitisering. Syftet med studien är att undersöka vad fastighetsbolagen menar med begreppet digitalisering och varför de har valt att digitalisera. Studien kommer även att titta på möjliga effekter digitaliseringen kan ha inom fastighetsbranschen. Denna studie har genomförts med intervjuer av fem fastighetsbolag i Sverige. Resultatet visar att inte alla fastighetsbolag delar samma uppfattning av begreppet digitalisering. Fyra av de fem tillfrågade bolagen har samma uppfattning och strävar efter att uppnå faserna digitalisering och digital transformation. De ser nyttan i digitaliseringen som är att utveckla affären genom förbättrade digitala kundupplevelser. För att lyckas med digitaliseringen betonar de att digital transformation behövs. En annan uppfattning hade respondenten från det privatägda bostadsbolaget som likställer digitalisering med digitisering. Respondenten menar att digitalisering inte är något nytt, utan bolagen har hela tiden arbetat med detta som är att ständigt förbättra verksamheten genom tekniken. På frågan varför fastighetsbolagen valt att digitalisera är digital teknologi och förändrade digitala kundbeteenden de främsta externa incitamenten. Utifrån tidigare studier och respondenternas svar verkar digitalisering kunna komplettera fastighetsbranschens affärsprocesser. Digitalisering kan öka effektivitet och minska kostnader, öka transparens, påskynda transaktionsprocesser, minimera risker samt bidra till minskad klimatavtryck i branschen. / The real estate industry has generally not been in the same digital development phase as other industries. Implementation of digital technologies has been much slower. Since the Covid-19 pandemic, real estate companies have needed to develop digital technology at a much faster pace, which has further increased the pressure to perform digitally. More business leaders emphasize that they are investing in digitalisation, however it is easy for the term to be confused with digitization. So what do real estate companies mean by the term digitalisation? There are no previous studies that examine what real estate companies mean by the term or what incentives are behind it. Hence, the purpose of this study is to investigate what real estate companies mean by the term digitalisation and why they have chosen to digitalise. The study will also look at possible effects digitalisation may have in the real estate industry. This study was conducted with interviews of five real estate companies in Sweden. The results show that not all real estate companies share the same view about the term digitalisation. Four of the five companies surveyed have the same opinion and strive to achieve the phases of digitalisation and digital transformation. They see benefits in digitalisation which is to develop the business through improved digital customer experiences. To succeed with digitalisation, they emphasize that digital transformation is needed. The respondent at the privately owned housing company had a different view of the concept and equates digitalisation with digitization. The respondent believes that digitalisation is not something new, the companies have always worked with this, which is to constantly improve operations through technology. When asked why real estate companies have chosen to digitalise, digital technology and changing digital customer behavior are the main external incentives. Based on previous studies and the respondents' answers, digitalisation seems to be able to complement the real estate industry's business processes. Digitalisation can increase efficiency and reduce costs, increase transparency, speed up transaction processes, minimize risks and contribute to reducing the climate footprint in the industry.

Digitization has fundamentally changed the auditing profession. Audits are now performed using digital systems and tools that have revolutionized the audit process. Digitization has created opportunities to carry out a simplified audit process by simplifying the working method. For the leading audit firms, it is a basic precondition to adopt the digital tools in order to maintain competitiveness. This study aims to investigate and describe how digitalisation has changed the working methods of the audit process at the leading audit firms. The question asked in the study is how it has changed and what will be investigated is which working methods have changed and what the change has been. The study is characterized by aqualitative research approach in which eight semi-structured interviews were conducted, which together with the study's theoretical frame of reference form the basis for the study's produced results. Previous research states that working methods have changed and that this is the basis for the revision process, thus surveys are carried out with the results as a basis for ensuring the previous research. The results indicate that the audit process has been facilitated with the help of the digital tools that the audit firms' IT department works with to design. The working methods have changed because the auditor, with the help of digital tools and systems, has been given a different communication system and the handling of data has been facilitated. The result of the digitization also frees up time for the auditor, who devotes more value-creating time to the client, which may involve work as an advisor

This thesis investigates the important potential of Cooperative Intelligent Transport Systems (C-ITS) onmobility and society. C-ITS appears as a promising solution to reinvent transportation and become avital part of the ever-evolving environment as developments in technology continue to change the world.The goal of this study is to investigate how C-ITS can enhance and promote various forms of mobility.It additionally investigates at how C-ITS applications and policy objectives interact, highlighting C-ITS’contribution to the development of a sustainable society.A thorough examination of the current literature, case studies, and pertinent policies was conductedin order to analyse the possible advantages and difficulties related to C-ITS in detail. In order toprovide seamless communication and interaction between C-ITS systems and other devices, the researchemphasizes the importance of early integration and adoption of C-ITS as a solution. It also emphasizesthe need for standardization, interoperability, and collaborative efforts among stakeholders.Findings demonstrate that C-ITS has the capacity to support policies aimed at improving transportationsystems and mobility in the cities. C-ITS usage has enormous potential for influencing society andmobility. C-ITS reduces accidents while enhancing road safety through real-time communication. Byenhancing traffic flow and promoting alternative modes of transportation, it supports environmentalsustainability. It also has secondary effects such as reducing pollutants and improving air andnoise quality. Through the integration of numerous mobility choices and the provision of real-timeinformation, C-ITS improves accessibility. For implementation to be successful, privacy and securityissues as well as economic reasons must be taken into consideration. To solve the issues posed byconcerns about data privacy, security, and economic factors, however, strong policies, legislation,and safe data processing techniques are needed. C-ITS has the potential to help create a future oftransportation that is safer, more environmentally friendly, and more effective.In the concluding part, the paper suggests numerous possibilities for C-ITS research going forward.It advises combining policies and guiding documents to offer a clearer strategy for utilizing C-ITSsuccessfully. Additionally, creating more complex mathematical models that include equations can helpus comprehend the importance of the variables better. Iterative procedures integrated into detailedmodels allow for the comparison of many scenarios, addressing the various desires of stakeholders andexperts. Additionally, combining C-ITS with Vehicle-to-Everything (VoT) systems offer a chance toinvestigate the real advantages and make it simpler to make comparisons with other variables. Furtherresearch should be carried out on the likelihood of developing an automated mobility system.

The thesis sets out to examine a digitization project of an obsolete art database that was issued by the Finnish joint municipal authority Finlands Svenska Förbund för Utbildning och Kultur (SÖFUK) and KulturÖsterbotten through questions on obsolescence, the reasoning behind using an obsolete database for so long, elements that characterize digitization work in municipal settings and the challenges such a project brings forth. The SÖFUK art database functions as a case study that is being examined through action research supported by previous research on obsolescence and the different approaches to digitization within the humanities; mass, critical, and slow digitization. The goal of the digitization project is to transfer the data from the old MS Access 97 art database to the modern solution Katalogen, and to take new photographs of the artworks because of their unfavourable quality. The goal is hence to digitize the art database anew. The steps taken to digitize the art database are described throughout the digitization process. With the help of a constructed analytical tool supported by previous research on obsolescence, the old art database is analyzed and discussed to answer the question on which types of obsolescence that could be found regarding the database. The thesis is also supported by previous research on the digitization approaches mass, critical and slow digitization, with slow digitization being the favoured approach for the nature of this digitization project. The results show that various findings of obsolescence could be noted in the old art database. Elements of digitization in municipalities can be linked to communication, time management and cooperation. The challenges vary from light being reflected in plexiglass while photographing to difficulties localizing artworks in the municipalities. Why the obsolete art database was used for so long by SÖFUK and KulturÖsterbotten was that an external resource was needed to do the tedious work of localizing the artworks and travel to the fourteen municipalities to photograph each artwork.

Små och medelstora företag med bristande ekonomiska förutsättningar brukar ha problem med att standardisera sitt arbete samt minska sina slöserier på grund av uppdaterade arbetsinstruktioner, en oorganiserad arbetsmiljö och produktionsprocessen. 5S är ett leanverktyg som kan implementeras i syfte att förbättra produktionsprocessen och arbetsmiljön samt reducera slöserier. Implementering av 5S leder även till ökad produktivitet och effektivitet i produktionen. Många SME företag har problem med att implementera 5S eftersom det är en metod som behöver anpassas specifikt till varje företags olika förutsättningar. Välutformade arbetsinstruktioner är ett bra sätt att standardisera sitt arbete men i nuläget är de flesta SME företag oenade om i vilken media arbetsinstruktionerna ska vara utformade i. I dagsläget är pappersinstruktioner den dominanta varianten bland SME företag. Med tanke på att digitalisering ökar inom företag bör man utforska möjligheterna med digitala arbetsinstruktioner. Syftet med arbetet är att utföra en undersökning på hur arbetsinstruktioner ska vara utformade samt en implementering av lean verktyget 5S för ett effektivt och standardiserat arbetssätt. Med utformningen av arbetsinstruktionerna menas specifikt i vilken media arbetsinstruktionerna ska utformas i för att uppfylla målet. För att uppnå syftet utformades samt tillämpades pappers- och digitala arbetsinstruktioner i företaget Conflux AB. En litteraturstudie utfördes i syfte att få en djupare förståelse inom implementationer av 5S. Sedan implementerades 5S tillsammans med produktionschefen och operatörerna i företaget för att försöka minska slöserier samt öka effektiviteten. Resultatet av detta arbete visade att implementationen av 5S och välutformade arbetsinstruktioner ledde till en förbättrad arbetsmiljö, ökad effektivitet och produktivitet samt minskade slöserier enligt intervjuerna med operatörerna som tog plats hos Conflux AB. Vidare förklarade operatörerna att arbetsinstruktionen i papper föredrogs över den digitala arbetsinstruktionen. Detta på grund av att pappersinstruktionen var lättillgänglig och tydlig med tanke på den detaljerade nivån. Dessutom saknade företaget utrustning för att kunna utnyttja den digitala arbetsinstruktionen till dess fulla potential. Förbättringsförslagen som togs fram var bland annat att testa olika kombinationer av placering av maskiner i produktionen. Ett annat förbättringsförslag som togs fram var inköp av utrustning för användning av den digitala arbetsinstruktionen. / Small and medium companies with insufficient financial conditions often struggle with standardizing their work and reducing waste due to outdated work instructions, disorganized work environment, and production flow. 5S is a lean tool that can be implemented to organize the production flow and work environment, as well as reduce waste. Implementing 5S also leads to increased productivity and efficiency in production. Many SME companies face challenges in implementing 5S because it is a method that needs to be tailored specifically to each company's different conditions. Well-designed work instructions are a good way to standardize work, but currently, most SME companies are unsure about the medium in which work instructions should be designed. Currently, paper instructions are the dominant variant among SME companies. Considering the increasing digitization within companies, it is worth exploring the possibilities of digital work instructions. The purpose of this work is to conduct a study on how work instructions should be designed and to implement the lean tool 5S for an efficient and standardized work approach. The design of work instructions specifically refers to the medium in which work instructions should be designed to achieve the goal. To achieve the purpose, both paper and digital work instructions were designed and applied in the company Conflux AB. A literature study was conducted to gain a deeper understanding of 5S implementations. Subsequently, 5S was implemented together with the production manager and operators in the company in an effort to reduce waste and increase efficiency. The results of this work showed that the implementation of 5S and well-designed work instructions led to an improved work environment, increased efficiency and productivity, as well as reduced waste, according to the interviews with the operators at Conflux AB. Furthermore, the operators explained that they preferred the paper instructions over the digital work instructions. This was because the paper instructions were easily accessible and clear, especially in terms of detail. Additionally, the company lacked the necessary equipment to fully utilize the digital work instructions. Improvement suggestions that were developed included testing different combinations of machine placements in the production flow. Another improvement suggestion was the procurement of equipment to enable the use of the digital work instructions to their full potential.

This report analyzes the challenges faced by small-scale farmers and explores potential solutions to help them adapt to new technologies while maintaining their traditional farming practices. The research delves into the daily life journey of small-scale farmers, including their agricultural practices and the rural community. The author conducted 20 days of field research in a rural area of China and discovered that many of these small farms operate on a tight budget, and farmers rarely use machines to cultivate their land. The thesis project offers a complete solution with a weather station, soil sensor, and app. The weather station is shared by the entire village and provides real-time weather data to farmers. Soil sensors, owned by farmers and placed near crops, provide real-time data on soil moisture, temperature, and nutrient levels. The app provides a user friendly interface for farmers to access the data collected by both the soil sensor and weather station. This project provides a vision to help farmers manage their crops better and accurately forecast their crop yield.

Title: Digitization in accounting  Introduction: Digitization has shaped society in recent decades, which has had significant effects on corporate financial reporting. The work role has changed as new accounting systems have been introduced and become an aid for ongoing accounting. The accounting systems are not completely easy to implement in companies, which has meant that smaller companies risk lagging behind in the digitization of their tasks. Purpose: The purpose of the study is to describe how the accounting economist's tasks with ongoing accounting in smaller companies have changed as a result of digitalization. Method: This study has an abductive approach, which was chosen because it was considered most relevant to this essay and to gain a deeper understanding of how the accountant's duties have changed. A qualitative method was used where the interviews were semi-structured. Conclusion: Based on the study, it appears that the accounting economists' manual tasks in smaller companies have been digitized, but that they still do a lot themselves. Digitization has led to their work tasks becoming more efficient, productive and flexible. However, none of the respondents have digitized their processes to 100 percent and none of them have automated any work tasks to a greater extent. / Titel: Digitalisering inom redovisning Inledning: Digitaliseringen har format samhället de senaste decennierna, vilket har fått betydande effekter på företags ekonomiska redovisning. Arbetsrollen har förändrats i takt med att nya affärssystem införts och blivit ett hjälpmedel för den löpande redovisningen. Affärssystemen är dock inte helt enkla att implementera i företag, vilket har gjort att mindre företag riskerar att halka efter i digitaliseringen av sina arbetsuppgifter. Syfte: Syftet med studien är att beskriva hur redovisningsekonomens arbetsuppgifter med löpande redovisning i mindre företag har förändrats till följd av digitaliseringen. Metod: Denna studie har en abduktiv ansats, vilket valdes för att det ansågs mest relevant till denna uppsats för att få en djupare förståelse kring hur redovisningsekonomens arbetsuppgifter har förändrats. En kvalitativ metod användes där intervjuerna semistrukturerades. Slutsats: Utifrån studien framgår det att redovisningsekonomernas manuella arbetsuppgifter i mindre företag har digitaliserats men att de fortfarande gör mycket själva. Digitaliseringen har lett till att deras arbetsuppgifter har blivit mer effektiva, produktiva och flexibla. Däremot har ingen av respondenterna digitaliserat sina processer till 100 procent och ingen av dem har automatiserat några arbetsuppgifter i större utsträckning.

Syfte: Syftet med studien är att identifiera digitaliseringens påverkan på revisorers kompetensutveckling över tid för att undersöka hur de tekniska kompetenskraven påverkat revisorsprofessionens traditionella kompetenser. Studien kommer att bidra till ökad kunskap om hur revisorer påverkas av digitaliseringen som råder. Metod: I studien har urvalet bestått av företagen som ingår i Big Four, det vill säga, Deloitte, PwC, KPMG och Ernst & Young. Det empiriska materialet härstammar från samtliga bolags årsredovisning från 2021/2022 respektive 2011/2012 eller 2013/2014 och rekryteringsannonser från 2022 respektive 2011 eller 2012. Studien har tillämpat en kvalitativ metod där en innehållsanalys genomförts av datamaterialet med kodorden digitalisering, kompetens, medarbetare, personal, utbildning och utveckling. Vidare utgår studien från en induktiv ansats. Slutsats: Studien visar att digitalisering påverkar revisorers kompetensutveckling. Företag implementerar tekniska lösningar som samhället efterfrågar och leder till att revisorernas kompetens utvecklas mot det tekniska. Detta genom utbildningar och revisorns egna ansvar att hålla sig uppdaterad inom den tekniska utvecklingen. Digitaliseringen har även ställt krav på en ökad riskhantering som revisorerna behöver ha i åtanke när ny teknik implementeras inom organisationen de verkar inom. Originalitet/värde: Utifrån tidigare forskning är ämnet kring digitalisering inom revision relativt outforskat. Fokus har inte lagts till stor del på revisorns perspektiv, utan en del tidigare forskning har fokuserat på de risker nya arbetssätt skapar och därav ska denna studie bidra med ytterligare kunskap om hur revisorns roll i kunskapsavseende förändrats i takt med samhällets digitalisering. / Purpose: The purpose of the study is to identify the impact of digitization on auditors' competence development over time in order to investigate how the technical competence requirements have affected the traditional competences of the auditor profession. The study will contribute to increased knowledge about how auditors are affected by the digitization that prevails. Methodology: In this study, the sample consists of the companies that are part of the Big Four, i.e., Deloitte, PwC, KPMG and Ernst & Young. The empirical material originates from every of these companies' annual reports from 2021/2022 and 2011/2012 or 2013/2014 respectively and recruitment advertisements from 2022 and 2011 or 2012 respectively. The study has applied a qualitative method where a content analysis was carried out of the data with the keywords digitization, competence, employees, staff, training and development. Furthermore, the study is based on an inductive approach. Findings: The study shows that digitization affects the development of auditors’ skills. Companies implement technical solutions that society demands and lead to the auditors' competence developing towards the technological development. This is done through educations and the auditor's own responsibility to keep up-to-date in the technical field. Digitization has also placed demands on increased risk management, which auditors need to keep in mind when new technology is implemented within the organization they operate within. Originality/Value: Based on previous research, the subject of digitization in auditing is relatively unexplored. The focus has not been placed largely on the auditor's perspective, but some previous research has focused on the risks new working methods create and therefore this study will contribute with additional knowledge about how the auditor's role in terms of knowledge has changed in step with the digitization of society. This thesis is written in Swedish.

This study focuses on teachers' implementation work based on the national digitization strategy 2017 in Swedish primary schools. The purpose of the study was to study teachers' limitations and possibilities in the implementation of the digital tools. The study is based on interview responses from five primary school teachers. We have used Lennart Lundquist's implementation theory to analyze our data. The results of the study showed that the teachers had the digital tools that were needed, but what was lacking was time and resources for a successful implementation process.