141 research outputs found
The impact of digitalisation on the accounting economist
No full textTitel: Digitaliseringens påverkan på redovisningsekonomen Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Ester Elofsson & Matilda Wiklander Handledare: Jan Svanberg Datum: 2022-05-25 Syfte: Digitalisering och automatisering är en av samhällets starkaste förändringskrafterglobalt och allt fler av våra aktiviteter sker i den digitala världen. Inomredovisningsbranschen har resan mot digitaliseringen redan börjat och mycket pekar på atthastigheten i förändringen kommer att accelerera de närmaste åren. Syftet med studien äratt förklara hur digitaliseringen och dess utmaningar påverkar redovisningsekonomens yrke.Genom syftets utgångspunkt har följande forskningsfrågor skapats: Hur påverkardigitaliseringen redovisningsekonomens arbetsuppgifter? Vilka nya kompetenskrav ställs påredovisningsekonomen på grund av digitaliseringen? Metod: Studien baseras på en kvalitativ forskningsmetod som influeras av det hermeneutiskasynsättet. Data har samlats in genom semistrukturerade intervjuer där 11 styckenredovisningsekonomer deltagit som arbetar på små- och medelstora företag. Resultat och Slutsats: Studiens resultat visar att yrket har förändrats tack vare den digitalautvecklingen och kommer fortsätta i det spåret. Konkreta arbetsuppgifter som ändrats ärtill exempelvis fakturahantering och kompetenser som blir allt viktigare i framtiden är teknisk-och social skicklighet. Examensarbetets bidrag: Studiens bidrag till framtida forskning är att den har skapat förståelsekring hur den digitala utvecklingen har påverkat redovisningsekonomen och vilka utmaningar som deställts inför i och med det. Studien har även visat hur arbetsuppgifter och kompetenser har förändratsför redovisningsekonomer i och med digitaliseringen. Förslag till fortsatt forskning: Ett förslag är att undersöka hur högskoleutbildningarundervisar kommande redovisningsekonomer inom den digitala utvecklingen av yrket. Nyckelord: Digitalisering inom redovisningen, redovisningsekonom, framtiden inomredovisningen, utmaningar med digitalisering, digitaliseringens påverkan. Title: The impact of digitalisation on the accounting economist Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Ester Elofsson & Matilda Wiklander Supervisor: Jan Svanberg Date: 2022-05-25 Aim: Digitization and automation is one of society's strongest forces for change globally and more and more of our activities are taking place in the digital world. In the accounting industry, digitization has begun and there are many indications that the pace of change will accelerate in the coming years. The purpose of our study is to explain how digitalisation and its challenges affect the profession of accounting economist. Through the purpose these questions have been created:How does digitalisation affect the accounting economist's tasks? What new competence requirements are placed on accounting economists due to digitalisation? Method: The study is based on a qualitative research method that is influencedby the hermeneutic approach. Data have been collected through semi-structured interviews in which 11 accounting economists working at small and medium-sized companies have participated. Results and conclusions: The results of the study show that the profession has changed thanks to digital development and will continue on that path. Specific tasks that have changed arefor example invoice management and skills that will become increasingly important inthe future is technical and social skills. Contribution of the thesis: The study's contribution to future research is that it has created understandings about how digital development has affected the accounting economist and what challenges they face with it. The study has also shown how tasks and competencies have changed for accounting economists with the digitalisation. Suggestions for future research: Suggestions for further research are to investigate how higher education teaches future accounting economists with the digital development in the profession. Key words: Digitalization in accounting, accounting economist, future of accounting, challenges with digitization, the impact of digitalisation
Symfonikursen Live - Hur kan en ung publik förberedas inför en klassisk konsert?
No full textSyftet med denna studie är att undersöka hur eleverna som medverkar i Symfonikursen Live, en konsertförberedelsekurs utformad och utförd av Malmö Live Konserthus, påverkas av kursen och om kursen når upp till sina mål. Ytterligare vill studien undersöka hur man kan gå tillväga för att förbereda en ung publik för en symfonisk konsert. För att svara på studiens forskningsfrågor genomfördes i samband med kursens tre olika tillfällen gruppintervjuer med två klasser som medverkade i kursen. Den första gruppintervjun genomfördes direkt efter kursens första tillfälle med båda klasserna samtidigt på plats på elevernas skola. Den andra intervjun gjordes i samband med kursens andra tillfälle under elevernas studiebesök på Malmö Live. De sista intervjuerna genomfördes i vardera klassens klassrum dagen efter den konserten som utgjorde kursens tredje och sista tillfälle. Det så genomfördes även en kvalitativ intervju med den pedagog som utformade och genomförde kursen. Resultatet av studien visar att eleverna upplevde kursen positivt, och att de genom kursen blev nyfikna på det de gjorde, såg och mötte i kursen. Studien pekar även på att kursen har ytterligare utvecklingspotential i bland annat utökad reflektion, ökad interaktivitet under kursens konsert, och i samarbetet med andra musikpedagogiska instanser.The purpose of this study is to investigate how students who participate in Symfonikursen Live, a concert preparation course designed and executed by Malmö Live Concert Hall, are influenced by the course and whether the course attains its stated goals. The study will also explore how to prepare young audiences for symphonic concerts. To answers the study’s research questions group interviews were conducted in conjunction with the course’s three different stages with two of the classes that participated in the course. The first group interview was carried out immediately after the first stage of the course, with both classes simultaneously at the pupils’ school. The second interview took place during the second stage of the course, at the pupils' visits to Malmö Live. The third set of interviews were held in each classroom the day after the concert that constituted the third and final stage of the course. A final qualitative interview was also conducted with the educator who designed and led the course. The results of the course suggest that the students had positive experiences during the course, and that throughout the course they became curious about what they did and saw. The study also indicates that the course has additional development potential in, among other things, increased reflection for the students, increased interactivity during the course's concert, and in the collaboration with other music educational institutions
Experiments on oblique transition in wall bounded shear flows
No full textThis thesis considers laminar-turbulent transition in wall bounded shear flows, with a focus on transition emanating from a pair of oblique disturbance waves. The oblique waves interact nonlinearly and transfers disturbance energy into streamwise vortices, which generate streamwise streaks through a linear mechanism that operates also at conditions where stability theory predicts decay of all eigenmodes. If the strength of this transient growth is sufficient to produce streaks with an amplitude exceeding a threshold value, the streaks break down through what is describecl as a secondary instability operating on the streaks, which is not to be confused with the traditional secondary instability operating on finite amplitude waves.A survey of transition in plane Poiseuille and Blasius flows is presented together with a description of different methods for generating disturbances in a flow experiment. Details about the specific methods for disturbance generation used in the present in vestigations are also given.Experimental investigations of oblique transition in plane Poiseuille and Blasius flow have been made using hot-wire measurements and flow visualisations. The main effort in the experimental work has been in describing the structure of the flows, but also to determine the amplitude of individual frequency-spanwise wavenumber modes and their development during the transition process. During an initial stage of each experiment, messurements on the stability characteristics of single waves were compared to results from linear stability calculations.Spatial direct numerical simulations (DNS) together with numerical modelling of the vibrating ribbons used in the plane Poiseuille flow experiments helped to clarify the reason for symmetry properties observed in the measurements.A model experiment is also reported which wes designed to study the last stage in the oblique transition scenario. Stationary streamwise streaks of large arnplitudes were generated and the breakdown of the streaks was investigated both at unforced conditions and by forting with phase controlled time-dependent disturbances. Most of the experimental results were found to be in agreement with previous theoretical and numerical work.</p
Maktdistansstjärnan : - En studie om hur kulturell maktdistans påverkar affärsrelationen mellan japanska och multinationella företag
No full textABSTRACT Title: the Power distance star – A study on how cultural power distance affects the business relation between Japanese and multinational companies Level: Final assignment for Bachelor Degree in Business Administration Author: Therese Elofsson and Anna Nyström Supervisor: Jens Eklinder Frick and Jonas Molin Date: 2015 - January Aim: The purpose of this study is to compile available research regarding the cultural aspect power distance, as it is being displayed and handled in business-relations between Japanese and multicultural business contacts. The culture in Japan differs from the culture in the western world and several companies testify that the Japanese market is difficult to act and expand upon. This study aims to provide explanations to these difficulties from a power distance perspective. Method: This study has compiled the theoretical knowledge and research in a model called “the Power distance Star” (Figure 1), which is created and designed for this purpose. The theoretical model has been tested empirically through qualitative interviews with businessmen from Sweden and Japan. The model contains three sequential steps in the business relationship, from the first impression to a long-term relationship, as well as two independent aspects; conflict-management and decision-making. The model forms the structure for the theoretical and empirical chapters and the results and findings are discussed in a concluding analysis. Result and Conclusions: The results show that theoretical research and empirical data conforms in most ways, though theory fails to address and mediate the importance of some of the more abstract areas, like how to communicate. Information regarding manners and habits that may seem un-academic or prosaic is often omitted from academic research, although our empirical research stresses them as crucial for business-making in Japan. The study concludes that several aspects of Japanese behavior and tradition may seem odd if one does not understand the underlying reason to why Japanese behave the way they do. Suggestions for future research: This study has not taken into account the potential biases and anomalies caused by female interaction. Thus, it would be interesting to empirically test the Power distance Star on a company where some of the interviewees are female, to see if their experiences of power distance in Japanese-related businesses differ from that of our male respondents. It would also be interesting to conduct a study on power distance from the Japanese perspective where a high level of power distance would be the outset and standard throughout the complete study. Suggestions for future research and discussions regarding present gaps in academic research are presented in the analysis. Contribution of the thesis: The contribution of this study is that it has compiled available academic research regarding power distance into a model that easily and transparently explains and addresses the importance of some prosaic actions and traditions that the Japanese have. Key words: Power distance, Japan, Communication, CultureSammanfattning Titel: Maktdistansstjärnan – En studie om hur kulturell maktdistans påverkar affärsrelationen mellan japanska och multinationella företag Nivå: C-uppsats i ämnet företagsekonomi Författare: Therese Elofsson och Anna Nyström Handledare: Jens Eklinder Frick och Jonas Molin Datum: 2015– januari Syfte: Syftet med studien har varit att sammanställa forskning rörande den kulturella aspekten maktdistans såsom den uttrycks och hanteras i affärsrelationer mellan japanska och multinationella företagsparter. Kulturen ser olika ut i Japan och västvärlden och ett flertal företag vittnar om att den japanska marknaden är svår att agera och växa på. Den här studien söker svar på anledningarna till detta utifrån ett maktdistansperspektiv. Metod: Studien har sammanställt den teoretiska forskningen i den nyskapade syntesmodellen Maktdistansstjärnan (Figur 1) vilken sedan testats empiriskt genom kvalitativa intervjuer med affärsmän från Sverige och Japan. Modellen innefattar tre sekventiella steg från första intrycket till en långsiktig relation samt två fristående aspekter, konflikthantering och beslutsfattande. Både teoretiska och empiriska data presenteras utifrån modellens struktur och sammanförs sedan i en diskussionsanalys. Resultat & slutsats: Resultatet visar att teori och empiri överensstämmer i de flesta fall, men att teorin misslyckas med att fånga upp och förmedla betydelsen av en del abstrakta och svårforskade områden som till exempel hur man kommunicerar. Information som kan anses vara trivial och vardaglig har vi inte funnit mycket akademisk forskning om, vår empiriska undersökning visar dock att kunskap om även dessa aspekter är nödvändiga vid affärer med japanska företag. Studien visar att flertalet aspekter angående japaners beteende och traditioner kan uppfattas som ologiska och udda om man inte har kunskap om dess bakomliggande innebörd. Förslag till fortsatt forskning: Den här studien har inte tagit hänsyn till eventuella kvinnliga bias och skillnader vilket innebär att forskning rörande hur kvinnor upplever maktdistans i affärer med Japan vore intressant att studera. Vidare skulle det vara möjligt att studera maktdistans mellan japaner och västerlänningar ur ett omvänt perspektiv, det vill säga med det japanska tankesättet som utgångspunkt. Ytterligare förslag på vidarestudier och forskningshål diskuteras i analysen. Uppsatsens bidrag: Studies bidrag är att den sammanställt forskningen rörande maktdistans i en lättöverskådlig modell samt att den förklarar och belyser vikten av en del vardagliga handlingar och traditioner som japaner har. Nyckelord: Maktdistans, Japan, Kommunikation, Kultu
Non-uniform distribution of myosin-mediated forces governs red blood cell membrane curvature through tension modulation.
No full textThe biconcave disk shape of the mammalian red blood cell (RBC) is unique to the RBC and is vital for its circulatory function. Due to the absence of a transcellular cytoskeleton, RBC shape is determined by the membrane skeleton, a network of actin filaments cross-linked by spectrin and attached to membrane proteins. While the physical properties of a uniformly distributed actin network interacting with the lipid bilayer membrane have been assumed to control RBC shape, recent experiments reveal that RBC biconcave shape also depends on the contractile activity of nonmuscle myosin IIA (NMIIA) motor proteins. Here, we use the classical Helfrich-Canham model for the RBC membrane to test the role of heterogeneous force distributions along the membrane and mimic the contractile activity of sparsely distributed NMIIA filaments. By incorporating this additional contribution to the Helfrich-Canham energy, we find that the RBC biconcave shape depends on the ratio of forces per unit volume in the dimple and rim regions of the RBC. Experimental measurements of NMIIA densities at the dimple and rim validate our prediction that (a) membrane forces must be non-uniform along the RBC membrane and (b) the force density must be larger in the dimple than the rim to produce the observed membrane curvatures. Furthermore, we predict that RBC membrane tension and the orientation of the applied forces play important roles in regulating this force-shape landscape. Our findings of heterogeneous force distributions on the plasma membrane for RBC shape maintenance may also have implications for shape maintenance in different cell types
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