Titler
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Design af levende billeder i film og tv-serierWille, Jakob Ion (Frederiksberg, 2015)[Flere oplysninger][Færre oplysninger]
Resume: Ph.d.-afhandlingen Film som Design undersøger, beskriver og kortlægger design og designerens arbejde i filmens og det levende billedes verden for på den baggrund at bidrage med indsigter i og foreslå analytisk håndtering af det, der bredt forstås ved det levende billedes design. Generelt behandler filmens teorier det levnende billedes stil og design som en reaktion på filmens eller tvseriens dominerende narrativ. Omvendt opfatter designtænkningen generelt filmens eller tv-seriens design som repræsentation af designartefakter. Mens disse forståelser i og for sig er rimelige, udtrykker de også en begrænset indsigt i filmisk design. Det primære mål for afhandlingen er derfor at udvide forståelsen og betydningen af design i den filmiske produktion og det filmiske værk. Dette sker gennem empiriske studier af film- og tv-produktioner og ved at overføre begreber og metodeforståelse fra designverdenen til filmens verden. Der tages på den måde hovedsageligt udgangspunkt i eksisterende filmvidenskabelig og designfaglig teori, der søges appliceret på filmens design for på den bagrund 1) at formidle og udvikle ny viden om området og foreslå anvendelsesorienteret metode til analytisk arbejde med dette samt 2) at revurdere og evt. revidere opfattelsen af designets betydning for skabelsen af det filmiske værk. På den måde tydeliggøres på den ene side designeren og designets betydning for skabelsen og oplevelsen af det visuelle værk, mens denne forståelse på den anden side søges instrumentaliseret i både praktisk anvendelsesorienteret og analytisk metode. For at differentiere sig fra mere kontekstorienterede diskurser arbejdes der i afhandlingen hovedsagligt med en formalistisk forståelse af det levende billede, inspireret af en poetik, hvor det levende billedes design primært opfattes som et resultat af kunstneriske eller designmæssige valg. Implicit i denne forestilling findes samtidig idéen om designeren som væsentlig medskaber (eller demiurg) af filmen eller tv-seriens fiktive univers. Disse og andre forestillinger fremstillet i afhandlingen sandsynliggøres gennem et empirisk materiale, der blandt andet indeholder studier af designarbejdet i så forskellige film som Lars von Triers Melancholia (2011) og Steven Spielbergs Minority Report (2001). Dertil bygger afhandlingen blandt andet på eksempler fra danske og internationale tv-serier samt på erfaringer fra et eksperimenterende samarbejde mellem manuskript- og producerelever fra Den Danske Filmskole, studerende fra Det Danske Kunstakademis Skole for Design og Danmarks Radio, TV-DRAMA. Endelig trækker afhandlingen på en bred vifte af eksempler på filmisk design fra det vestlige korpus af klassiske film fra George Méliès Le voyage à travers l’impossible (1904) til Stanley Kubricks 2001: A Space Odyssey (1968). URI: http://hdl.handle.net/10398/9106 Filer i denne post: 1
Jakob Ion Wille.pdf (16.57Mb) -
AddendumGarcía-Martínez, Mercedes; Carl, Michael; Mesa-Lao, Bartolomé; Alabau, Vicent; Ortíz-Martínez, Daniel; Koehn, Philipp (Edinburgh, 2014)[Flere oplysninger][Færre oplysninger]
Resume: This document is an extension of D5.4 as suggested in the second review report. It contains de- tails about the implementation of the nal prototype of the casmacat workbench and outlines the improvements of the workbench with respect of the previous deliverable 5.4. The objective of WP5 is to integrate the translation system and user interface and to develop the casmacat workbench. This deliverable shows the functional components of the workbench and describes their interaction possibilities in the last casmacat prototype. It also describes the most recent additions to the workbench. URI: http://hdl.handle.net/10398/9057 Filer i denne post: 1
Michael Carl_d5.5.pdf (1.100Mb) -
García-Martínez, Mercedes; Cheung Petersen, Dan; Tsoukala, Chara; Alabau, Vicent; Ortíz-Martínez, Daniel; Koehn, Philipp; Carl, Michael (Edinburgh, 2014)[Flere oplysninger][Færre oplysninger]
Resume: This document contains details about the implementation of the 3rd prototype of the casmacat workbench as well as the CRITT Translation Process Research Database (TPR-DB). It outlines the improvements of the workbench respect of the previous Deliverable 5.3. This deliverable will be updated in month 36 of the project with further improvements. URI: http://hdl.handle.net/10398/9056 Filer i denne post: 1
Michael Carl_d5.4.pdf (1.965Mb) -
Carl, Michael; García-Martínez, Mercedes; Hill, Robin; Keller, Frank; Mesa-Lao, Bartolomé; Schaeffer, Moritz (Edinburgh, 2014)[Flere oplysninger][Færre oplysninger]
Resume: D1.3 marks the final CASMACAT report on user interface studies, cognitive and user modelling covering the completion of tasks T1.5 (Cognitive Modelling) and T1.6 (User Modelling) as part of Work Package 1. Within tasks T1.1 to T1.4, a series of experiments have established a solid understanding of human behaviour in computer-aided translation, focusing on the use of visualization options, different translation modalities, individual differences in translation production, translator types and translation/postediting styles. Additionally, the bulk of this experimental data has been released as a publicly available database under a creative common license and further details on this can be found in D1.4. In parallel to these more holistic studies, a second set of experiments aimed to examine some of these factors in a constrained laboratory setting. These focused on the underlying psycholinguistic processing and cognitive modelling of translators’ activity to capture reading difficulty, verification and perplexity during translation and post-editing. This deliverable combines these earlier empirical findings with experiments conducted in Year 3 of the project and grounds translation within a broader theoretical framework associated with human sentence processing and communication. As well as broadening our general understanding of bilingual cognitive processing, there were two major objectives behind the experimental investigations in Year 3. The first was to evaluate the utility of providing translators with Source-Target word alignment information through spatially-direct visual cues. The second was to determine what, if any, differences arise from expertise by comparing the results between a group of bilinguals and a group of professionally trained translators on the same translation-related tasks. URI: http://hdl.handle.net/10398/9059 Filer i denne post: 1
Michael Carl_d1.3.pdf (2.686Mb) -
The Implications for Whole Farm Risk ManagementFriis Pedersen, Michael (Frederiksberg, 2013)[Flere oplysninger][Færre oplysninger]
Resume: This thesis analyzes the institutional framework around risk management in Danish agriculture, with the two main sectors, the hog and the dairy sector in mind, and it suggests a new more active role for the cooperatives in these sectors, with regard to the reallocation of price risk among members. The thesis consists of a general introduction, three linked but independent and self-contained papers and a conclusion. The first paper introduces a measure of credit capacity using Data Envelopment Analysis. This is a novel application of a well-known methodology from production economics on financial issues. The paper was motivated by the fact that most literature on risk management explains the rationale for risk management activities such as hedging, with increased ability to obtain finance via debt. However, no hedging had been performed on the output side for Danish pig or dairy farms, while access to debt capital seemed abundant. It seemed that farmers may have been thinking “Why hedge, if you can borrow?” The perception of the abundant availability of liquidity in the form of credit reserves may have been an explanation for the absence of other risk management activities in the sectors and why a measure and empirical analysis of the development in credit capacity was needed. However, existing measures of access to credit had focused on the dichotomous question of whether firms are financially constrained or not, while the relative unconstrainedness of firms (farms) would have explained the absence of risk management. An analysis of some 92,000 farm accounts from 1996 to 2009 found that access to credit roughly doubled during the period. This may have been an important explaining factor for the (absent) development of risk management institutions. URI: http://hdl.handle.net/10398/8817 Filer i denne post: 1
Michael Friis Pedersen.pdf (1.612Mb) -
Behavioral Aspects and the Impact of Personal CharacteristicsStæhr, Simone (Frederiksberg, 2017)[Flere oplysninger][Færre oplysninger]
Resume: This thesis is broadly concentrated on decision making under uncertainty. It seeks to investigate how agents in financial markets make decisions at the individual level and how these decisions can sometimes be affected by personal traits and cognitive biases rather than being perfectly rational. The primary focus is on financial analysts in the task of conducting earnings forecasts while a secondary focus is on investors’ abilities to interpret and make use of these forecasts. Simply put, financial analysts can be seen as information intermediators receiving inputs to their analyses from firm management and providing outputs to the investors. Amongst various outputs from the analysts are forecasts of earnings. According to decision theories mostly from the literature in psychology all humans are affected by cognitive constraints to some degree. These constraints may lead to unintentional biases in the decision making and the magnitude of these constraints does sometimes vary with personal traits. Therefore, to the extent that financial analysts are subjects to behavioral biases their outputs to the investors are likely to be biased by their interpretation of information. Because investors need accuracy in the financial forecasts on which they base investment decisions they may end up losing money as a consequence of biased forecasts. Thus, relying primarily on decision theories such as social comparison theory and theories on confirmation bias this thesis investigates how and why pronounced biases in financial analysts’ forecasts documented at the market level by prior literature occur at the individual level and which personal traits interact in this process. URI: http://hdl.handle.net/10398/9492 Filer i denne post: 1
Simone Stæhr.pdf (3.062Mb) -
explaining incremental changeMoschella, Manuela; Tsingou, Eleni (Frederiksberg, 2013)[Flere oplysninger][Færre oplysninger]
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Implications for Early Option Exercise and Realized VolatilityJensen, Mads Vestergaard (Frederiksberg, 2016)[Flere oplysninger][Færre oplysninger]
Resume: A call option on a stock is a common and widely used derivative. On an average trading day in 2015, more than 800,000 such options traded on the Chicago Board Options Exchange, the largest options exchange in the United States. Each option grants its owner the right to buy 100 of a specific stock at a pre-specified price, no later than a pre-specified date. For example, an option can grant the right to buy 100 General Electric shares for USD 31 each no later than October 21, 2016. An interesting issue is determining when an option is optimally exercised. Merton (1973) shows that in a world without frictions, a call option should never be exercised early, but only at expiration or just before the underlying stock pays a dividend. Chapter one of this thesis shows that suffciently severe frictions can make early exercise optimal. Short-sale costs especially represent an important driver of early exercise. Chapter two shows that when option owners exercise early, it predicts stock returns, consistent with option owners acting on private information. Chapter three does not include options but shows that demand shifts in the shorting market for stocks predict the volatility of the affected stocks, which is consistent with increases in differences of opinions among market participants. URI: http://hdl.handle.net/10398/9386 Filer i denne post: 1
Mads Vestergaard Jensen.pdf (4.740Mb) -
Olai Hansen, Bodil; Keiding, Hans (København, 2004)[Flere oplysninger][Færre oplysninger]
Resume: We consider a simple model of international trade under uncertainty, where production takes time and is subject to uncertainty. The riskiness of production depends on the choices of the producers, not observable to the general public, and these choices are influenced by the availability and cost of credit. If investment is financed by a bond market, then a situation may arise where otherwise identical countries end up with different levels of interest and different choices of technique, which again implies differences in achieved level of welfare. Under suitable conditions on the parameters of the model, the market may not be able to supply credits to one of the countries. The introduction of financial intermediaries with the ability to control the debtors may change this situation in a direction which is welfare improving (in a suitable sense) by increasing expected output in the country with high interest rates, while opening up for new problems of asymmetric information with respect to the monitoring activity of the banks. Keywords: Capital outflow, financial intermediaries, moral hazard JEL classification: F36, D92, E44 URI: http://hdl.handle.net/10398/7498 Filer i denne post: 1
wpec072004.pdf (112.4Kb) -
Eamets, Raul; Mygind, Niels; Spitsa, Natalia (København, 2006)[Flere oplysninger][Færre oplysninger]
Resume: Presently, legal regulation of participation of employees – financial participation as well as participation in decision-making – is not well developed in Estonia. On the one hand, it is due to the fact that no tradition of employee participation could have been formed after Estonia became independent because different, contrary political aims, e.g. development of the free-market economy and promotion of national elites, were given priority. Although employee ownership emerged during the early stage of privatization, it was a temporary phenomenon. Earlier experience with employee participation in decision-making was considered to be a relict from the time under Soviet rule and, therefore, to be discredited and not worth following. On the other hand, the solution of current employment and social problems is not associated with a higher level of participation of employees. URI: http://hdl.handle.net/10398/7112 Filer i denne post: 1
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Klauberg, Theis; Muravska, Tatyana; Mygind, Niels; Rezepina, Irina (København, 2006)[Flere oplysninger][Færre oplysninger]
Resume: This report outlines main trends in employees' financial participation in Latvia including historical, socioeconomic and legal background. A special emphasis is placed on privatization during the transition period which shaped an environment for employees’ financial participation and influenced the current state of employee share ownership and profit-sharing. Attitudes of social partners and the government will be addressed. The report will show why the transition process lead to a low level of employees’ financial participation and the indifference and ignorance of policy makers concerning the development of financial participation. URI: http://hdl.handle.net/10398/7114 Filer i denne post: 1
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Darškuviené, Valdoné; Hanisch, Stefan; Mygind, Niels (København, 2006)[Flere oplysninger][Færre oplysninger]
Resume: Participation of employees in decision-making in Lithuanian companies has its roots in trade union movement as well as in the practice of managing companies under Soviet rule. After Lithuania regained independence, employee ownership was used to facilitate privatization. A notable success was establishment of a number of employee-owned companies that were formerly state-owned enterprises during the first stage of privatization. However, no stronger tradition of employee participation has evolved. Current legal regulation of participation of employees - financial participation, as well as participation in decision-making - is not well developed and does not provide for stronger incentives. The solution of current employment and social problems by the Government, ruling parties as well as social partners is not associated with a higher level of participation of employees. Financial participation is viewed mainly as a way of employee motivation as initiated by managers and current owners of companies. URI: http://hdl.handle.net/10398/7110 Filer i denne post: 1
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Impact and ConsequencesOlsen, Carsten Allerslev (Frederiksberg, 2018)[Flere oplysninger][Færre oplysninger]
Resume: This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the auditors’ auditing efforts, which are made in conjunction with the impact of the enforcement of auditors and limitations on the auditors’ liability. However, research indicates that strict enforcement is a prerequisite for ensuring compliance with accounting regulations (Hail and Leuz 2006, Daske et al. 2008, 2013, Ernstberger et al. 2012, Christensen et al. 2013, Leuz and Wysocki 2016). Nevertheless, enforcement remains at the discretion of the individual member states, which has led to heterogeneous enforcement despite recent attempts to strengthen and harmonise it (Hirtz et al. 2012, Christensen et al. 2013, Brown et al. 2014). This heterogeneous enforcement has created a particular need to understand how enforcement influences financial reporting if the primary users must be able to use it as a reliable source of information. This issue is investigated in the following three papers that compose this dissertation. URI: http://hdl.handle.net/10398/9613 Filer i denne post: 1
Carsten Allerslev Olsen.pdf (3.634Mb) -
A study of enforcement activities in 17 European countriesJohansen, Thomas Riise; Plenborg, Thomas; Buhrkal, Hans Peter Lindegaard; Olsen, Søren Kok (København, 2014)[Flere oplysninger][Færre oplysninger]
URI: http://hdl.handle.net/10398/9037 Filer i denne post: 1
Financial-repoting-enforcement.pdf (522.9Kb) -
Lessons from the UKMallin, Chris; Mullineux, Andy; Wihlborg, Clas (København, 2004)[Flere oplysninger][Færre oplysninger]
Resume: In 1992 the Cadbury Committee report on the financial aspects of corporate governance was published. The Committee had been established following the failures of a number of high profile businesses in the UK which had shaken confidence in the market. Some nine years later, in 2001, the collapse of Enron sent shockwaves through the US market. As a result of the Enron collapse and various other high profile scandals in the years since its occurrence, the US is examining its own corporate governance structures and provisions to determine how these might be improved and help avoid another Enron. The EU similarly is developing principles and legislation to improve corporate governance, and scandals such as Royal Ahold and Parmalat have helped drive further governance reforms. In this paper we detail the development of corporate governance codes in the UK and the adaptation of similar codes in the EU. We discuss the role of the financial sector in corporate governance and how principles for regulation and supervision of the financial sector complement codes of conduct and legislation in the area of corporate governance. JEL Classification numbers: G34, G28, G22, G23 Keywords: corporate governance, financial sector; institutional investors. URI: http://hdl.handle.net/10398/6789 Filer i denne post: 1
wplefic062004.pdf (171.8Kb) -
Wihlborg, Clas (København, 2004)[Flere oplysninger][Færre oplysninger]
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Ulslev Pedersen, Rasmus; Häuser, Ivan; Balle, Kim; Copenhagen Business School. CBS; Institut for IT-Ledelse; ITM; Department of IT Management; ITM (www, 2014)[Flere oplysninger][Færre oplysninger]
Resume: Micro, small and medium-sized enterprises (SMEs) are the engine of the European economy. In the 25 member states there are 23 million SMEs providing 75 million jobs and represent 99% of all enterprises. They SMEs strongly contribute to an entrepreneurial spirit and innovation in the EU and foster competitiveness. This handbook has specifically been written in order to make it easier for micro, small and medium enterprises within Information and Communication Technology (ICT) to apply for funding in open calls in October 2014 and October 2015 under the EU project FINODEX (www.finodex-project.eu). The handbook provides practical advice and helps the enterprises transform innovative ideas into business. URI: http://hdl.handle.net/10398/9087 Filer i denne post: 1
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Evidence from Estate Sales due to Sudden DeathAndersen, Steffen; Meisner Nielsen, Kasper (Frederiksberg, 2013)[Flere oplysninger][Færre oplysninger]
Resume: We exploit a natural experiment in Denmark to investigate when forced sales lead to fire sale discounts. Forced sales result from sudden deaths of house owners in an institutional environment in which beneficiaries are forced to settle the estate, and hence sell the house, within 12 months. We identify 6,329 forced sales by suddenly deceased house owners, and find that forced sales bring in lower prices than do comparable houses as the deadline winds down: We find no discounts for sales long before the deadline, and discounts of 12.5% for sales shortly before the deadline. Market conditions and the urgency of the sale also affect the average discount: Discounts are larger when house prices contract, in thin markets where demand is lower, and when the sale is more likely to be a fire sale because of financial or liquidity constraints. Late fire sales are more likely when the house price is in the loss domain suggesting that disposition effects play a role in explaining discounts. We establish these results using (i) a hedonic pricing model, and (ii) the tax authorities’ yearly assessments of value as benchmark for realized prices. Overall, our results characterize market conditions under which forced sales lead to fire sale discounts. URI: http://hdl.handle.net/10398/8838 Filer i denne post: 1
Andersen_Meisner Nielsen.pdf (286.7Kb) -
Håkanson, Lars (København, 2008)[Flere oplysninger][Færre oplysninger]
Resume: Based on a social-constructivist conceptualization of knowledge as residing in groups of practitioners, epistemic communities, this paper proposes a new perspective on the knowledge based view of the firm and sketches the outline of a new research agenda. It argues that the cost of governing knowledge processes depends as much on the cognitive background of the exchange partners as on the tacitness of the knowledge. Firms exist because they may form epistemic communities in their own right with enabling and motivational properties superior to those of markets in the governance of knowledge processes across epistemic boundaries. Establishing a firm as an epistemic community requires transaction specific investments that are difficult to realize under market forms of governance. URI: http://hdl.handle.net/10398/6534 Filer i denne post: 1
wp4-2008.pdf (121.6Kb) -
Laursen, Keld, Volker, Per Mahnke, Vejrup-Hansen (Frederiksberg, 1999)[Flere oplysninger][Færre oplysninger]
Resume: Although there are several theories of growth of the firm, the literature is limited in two interrelated respects. First, empirical evidence does not match well theoretical predictions. Second, the firm growth literature does not address the structure of knowledge both in firms and sectors as well as knowledge flows between them. Based on existing theoretical and empirical literature, the paper outlines an ‘appreciative’ theory of firm growth and presents new testable hypotheses to inform present and future empirical research. The paper seeks to address this gap by analysing not only levels of human capital, but also its composition both on a firm and sector level. A key departure from earlier approaches is the inclusion of the role of ‘knowledge structures’ played in the growth of the firm. In this context make a distinction between (a) levels of human capital available to firms, (b) the composition of various kinds of human capital (‘firm- specific’, ‘industry-specific’, and ‘general knowledge’) contained, and (c) the diversity of knowledge domains represented to characterise the knowledge structure of firms. In addition, we present our first empirical results, using the knowledge structure approach. In the first part of our empirical analysis we find – while controlling for intial size and industry affiliation – that the availability of a high fraction of employees with higher education within each establishment (an aspect of ‘general kowledge’), is in general conducive to establishment growth. In the second part of the empirical analysis, we find important sectoral differences with respect to the ability of the level of formal education to explain firms growth. URI: http://hdl.handle.net/10398/8086 Filer i denne post: 1
8778730813.pdf (145.9Kb)