Browsing by Title
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Petersen, Christian; Plenborg, Thomas (København, 2007)[More information][Less information]
Abstract: ’Growth’ as a concept is often not very well understood. Growth may be measured in a variety of ways (e.g., growth in turnover, earnings, earnings per share, assets, and shareholders equity). Investors and other capital providers generally find it attractive to invest in ‘growth firms.’ For instance, earnings per share (EPS) figures are widely published and used by investors. An increase in EPS is seen as a signal of improved profitability. Likewise, growth in earnings measures such as EBIT, EBITA, EBITDA etc. seem to indicate that firms are value creating. Our paper discusses if and under what conditions growth in accounting variables (accounting numbers and financial ratios) is value creating. We find that growth in one-periodic earnings measures does not necessarily create wealth for shareholders. Only growth in economic income is value creating. Our analysis also provide evidence that users of accounting information should be aware of the quality of growth and distinguish between growth based on transitory vs. permanent components of earnings. Our analysis finally documents that growth in earnings per share or return on equity caused by share repurchases has no economic significance. URI: http://hdl.handle.net/10398/6750 Files in this item: 1
wp_2007-03.pdf (319.1Kb) -
Åkerstrøm Andersen, Niels (København, 2002)[More information][Less information]
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The Role of Technology in Sustainable Tourism GovernanceBudeanu, Adriana (Frederiksberg, 2012)[More information][Less information]
Abstract: Tourism has a dualistic nature characterised on the one hand by a high resilience and constant growth and on the other hand by a short-term greed of “consuming” its own life support systems: nature, culture and communities (Snepenger, Snepenger, Dalbey, & Wessol, 2007). Both aspects are constantly spurred by the rapid changes in demand and the diversity of supply, and the intrinsic importance that tourism has gained in individual lifestyles and in national economies. In addition, the strong influence of globalization on the institutional, organizational and policy formulation (Hall, 2005), determines three major aspects of tourism: the expansion of demand, the concentration of supply and increased similarities in demand. (Cornelissen, 2005) Consequently, the fragile balance required by a sustainable tourism development (European Commission, 2003a), (UNEP / UNWTO / WMO, 2008) is often at risk from conflicting goals of conservation versus development plans for tourism. Mixed approaches that combine top-down governance models with bottom-up collaborative strategies and policy networks are considered able to provide resilient decision making systems able to cope with unexpected challenges or conflict situations. These are characterized by shared rule-making and agreements between interdependent actors with divergent opinions and goals (Elzen, Geels, & Ken, 2004). Ultimately, a significant progress towards sustainability can be achieved by fostering changes of meaning and concepts, infrastructures and user-learning processes (Ehrenfeld, 2001). URI: http://hdl.handle.net/10398/8508 Files in this item: 1
Budeanu.pdf (222.2Kb) -
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Seabrooke, Leonard (København, 2008)[More information][Less information]
Abstract: Quasi-public institutions are significant but unsung players in the contemporary international financial order. What can be understood as quasi-public institutions (QPIs) have been created by states or private associations to provide a means of mediating private capital with public value, typically attracting domestic and international investment in order to foster and further a domestic agenda that has strong support from the broader population. As such they fit awkwardly with common perceptions of the international political economy as dominated institutions that reflect either state or market interests. QPIs do both and have emerged as institutional responses to domestic crises that then go on to have a role in shaping the world economy. QPIs that issue collaterized securities from mortgage credit, be they public or private in origin, reflect this institutional form given that their purpose is to bring together private capital and public value. This purpose also makes QPIs sensitive to everyday politics, given that they were created to reflect a broad social purpose rather than only elite interests. This article discusses the development of QPIs for mortgage bonds in a liberal market economy, the U.S., and a coordinated market economy, Denmark. I suggest that QPIs’ values have been challenged by de-regulatory and re-regulatory trends in recent decades. I suggest that QPIs call upon us to question how we identify actors in the international financial order as either public or private, and the importance of everyday politics in fostering institutional innovations that have significant knock-on effects for the world economy. URI: http://hdl.handle.net/10398/7333 Files in this item: 1
wp cbp 2008-43.pdf (196.9Kb) -
forandring eller status quo?Lindermann, Gitte; Palmhøj Nielsen, Camilla (København, 2000)[More information][Less information]
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Can we, will we, should we go for such events in Copenhagen?Lyck, Lise (København, 2006)[More information][Less information]
URI: http://hdl.handle.net/10398/6631 Files in this item: 1
working paper 5 - megasports event.pdf (406.9Kb) -
Vorschlag für einen „Check Verbraucherpolitik und Verbraucherbeteiligung“Hagen, Kornelia; Micklitz, Hans-W.; Oehler, Andreas; Reisch, Lucia A.; Strünck, Christoph (Berlin, 2011)[More information][Less information]
Abstract: Wirken politische Maßnahmen so, wie sie sollen? Stehen Kosten und Nutzen solcher Maßnahmen in einem angemessenen Verhältnis? Die Forderung nach einer stärkeren empirischen Evidenz für die Bewertung und Planung politischer Maßnahmen kommt von verschiedenen Seiten. Anhänger einer stärkeren Deregulierung und Privatisierung fordern mehr Evidenz, weil sie skeptisch sind gegenüber staatlicher Regulierung. Lobbyismus- Kritiker fordern mehr Evidenz, weil sie damit den Einfluss von Interessengruppen sichtbar machen und zügeln wollen. Und Anhänger eines nachhaltigen, strategischen Konzepts glauben, dass politische Maßnahmen so weniger anfällig werden für die Hektik der Tagespolitik URI: http://hdl.handle.net/10398/8400 Files in this item: 1
Lucia_A_Reisch_2011.pdf (1.016Mb) -
Knudsen, Morten; Vinge, Sidsel (København, 2002)[More information][Less information]
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branding af nationer, regioner og byerBuhl Pedersen, Søren; Tangkjær, Christian; Linde-Lauersen, Anders (København, 2003)[More information][Less information]
Abstract: De seneste årtier har brand management og branding strategier fået større og større prioritet for organisationer i deres bestræbelser på at positionere sig på markedet. Det gælder først og fremmest kommercielt drevne organisationer, men i stadig større grad er også politisk styrede organisationer blevet opmærksomme på vigtigheden af at have et stærkt brand. De seneste år har branding imidlertid bevæget sig ind i andre politiske felter, nemlig branding af steder, som byen, regionen og nationen – ja, selv en supranational størrelser som EU bliver brandet. Byer, regioner og nationer indretter sig i stigende grad efter markedets krav om på den ene side konkret organisering af for eksempel arbejdskraft og økonomi, og på den anden side fortællinger om oplevelser, værdier og erfaringer som knytter sig til disse steder. Derfor er disse territoriale enheder begyndt at formulere sig selv som attraktive brands, der profilerer stedernes særlige kvaliteter. Nærværende paper forsøger at analysere profileringen af steder som en praksis der balancerer mellem bordering og branding som to parallelle logikker. Det er hypotesen, at forholdet mellem disse logikker kan aflæses i den måde, som forskellige brands fremstiller steder med både sentimentalitet og ironi. Anvendelsen af dette perspektiv indbærer, at der tænkes en direkte sammenhæng mellem de former for organisering, som præger nationer, byer og regioner, og den måde som disse steder symboliseres gennem brands. Paperet falder i to sektioner: én om vilkårene for branding som symbolsk praksis under det globale, og én om den reelle organisering, som de bestemte symbolske former er udtryk for. URI: http://hdl.handle.net/10398/6326 Files in this item: 1
wp4-2003sbpctall.pdf (1.804Mb) -
a comparisonSteen Knudsen, Jette; Dylla, Bronwyn (København, 2002)[More information][Less information]
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Flexibility, performance and commitment in work-life managementRaastrup Kristensen, Anders (Frederiksberg, 2010)[More information][Less information]
Abstract: This thesis offers a critical contribution to the theories of work-life balance. Within the contemporary theoretical perspectives on work and life the individuals are constructed as being responsible for work-life balance by turning it into a problem of the personal behaviour, decisions, psychological traits and family condition of the human subject. In this sense the everyday problem of balancing between work and home is reduced to be primarily an individual problem and decision. When the problem of work-life balance is raised in this way, it is difficult for companies to offer managerial and organizational solutions that do not automatically exclude this as an individual problem. It might be possible for managers and organizations to help the employees in achieving work-life balance, but it is fundamentally a challenge that the individual employees must solve. The thesis offers a different perspective on the relation between work and life. This perspective is not based upon the individual employees’ perception and hence constitution of work-life balance. Instead, it is argued that the constitution of the relation of work and life is to be found in its effects. These effects are not established in the constitution of the boundary between work and home, but are rather recognized by how the employees determine and define activities and tasks as work. For example, is it work to send email in the evening? Is it work to read an article at the weekend? Is it work to update a profile on Facebook? The question is therefore ‘what is work?’ and not ‘what is the boundary between work and home?’ URI: http://hdl.handle.net/10398/7973 Files in this item: 1
Anders_Raastrup_Kristensen.pdf (4.374Mb) -
Steder, deltagere og laboratorierHalleløv, Inger; Buciek, Keld; Müller, Bosse; Copenhagen Business School. CBS; Institut for Produktion og Erhvervsøkonomi; PEØ; Department of Operations Management; OM (Herlev, 2011)[More information][Less information]
Abstract: Med dette skrift har vi ønsket at tage nogle temaer fra det Øresundsregionale projekt ”Kreativ Metapol” op til behandling. Det er efter vores mening vigtige temaer, som dog først og fremmest afspejler, hvad videnpartnerne - CBS/CVL, Copenhagen Business School/ Center for Virksomhedsudvikling og Ledelse; MAH, Malmö Högskola og RUC, Roskilde Universitetscenter - i projektet har fundet interessant. Temaerne spænder fra spørgsmål om metapol-ideen over hvad der karakteriserer gode steder til deltagerkultur og eksperimenterende laboratorier. Når vi ovenfor skriver ”tage temaer op til behandling”, skal det ikke forstås som at vi mener at temaerne efter en sådan ”behandling” er belyst i dybden, men snarere at vi ønsker at reflektere over nogle tematikker og der igennem invitere til videre fordybelse hos ikke mindst de mange praktikere, som projektet har været og er i dialog med og som er de egentlige bærere af de i projektet formulerede ambitioner om netværksbygning, videnudveksling og kreativitet på tværs af den dansk - svenske grænse gennem Øresund. URI: http://hdl.handle.net/10398/8531 Files in this item: 1
Halleloev_2011.pdf (11.85Mb) -
Felin, Teppo; Foss, Nicolai J. (København, 2004)[More information][Less information]
Abstract: Abstract During the last decade, strategy scholars have increasingly converged on organizational capabilities as a key construct in strategy research. We explicate some of the underlying, unstated assumptions of current capabilities-based work by drawing on seminal work in the philosophy of social science, particularly the debate between methodological individualism and collectivism. We argue that a number of explanatory anomalies as well as the apparent lack of progress in capabilities-based work are partly due to much of capabilities-based work being based on collectivist notions that sidestep critical individual-level considerations, including individual action and heterogeneity. In this note we do not deny or reject the notion of routines or capabilities per se, but rather call for an increased emphasis on how these collective structures originate and change as a result of individual actions. Key words: Organizational capabilities, methodological individualism, philosophy of social science URI: http://hdl.handle.net/10398/7310 Files in this item: 1
ckg-wp202004-05.pdf (163.4Kb) -
T Christensen, Bo (k, 2008)[More information][Less information]
Abstract: The in vivo research methodology holds promise to improve some of the limitations of typical design cognition methodologies. Whereas typical design cognition methodology use protocol a nalysis (utilizing special ‘think-aloud’ instructions and/or artificial settings) or retrospective analyses, in vivo research attempts to study design thinking and reasoning ‘live’ or ‘online’ as it takes place in the real world. No special instructions are used since the method relies on natural dialogue taking place between designers. By recording verbalizations at product development meetings (or other suitable objects of study), transcribing, and coding the data, it is possible to test hypotheses about design cognition in the real-world. This promises to improve the ecological validity over typical design cognition studies. Problems with the methodology include labor-intensiveness leading to small samples (possible sampling errors). To deal with this problem, it is recommended to supplement in vivo research with traditional larger sample laboratory studies. URI: http://hdl.handle.net/10398/8147 Files in this item: 1
x656557116.pdf (215.3Kb) -
Christensen, Bo T. (, 2008)[More information][Less information]
Abstract: The in vivo research methodology holds promise to improve some of the limitations of typical design cognition methodologies. Whereas typical design cognition methodology use protocol a nalysis (utilizing special ‘think-aloud’ instructions and/or artificial settings) or retrospective analyses, in vivo research attempts to study design thinking and reasoning ‘live’ or ‘online’ as it takes place in the real world. No special instructions are used since the method relies on natural dialogue taking place between designers. By recording verbalizations at product development meetings (or other suitable objects of study), transcribing, and coding the data, it is possible to test hypotheses about design cognition in the real-world. This promises to improve the ecological validity over typical design cognition studies. Problems with the methodology include labor-intensiveness leading to small samples (possible sampling errors). To deal with this problem, it is recommended to supplement in vivo research with traditional larger sample laboratory studies. URI: http://hdl.handle.net/10398/7776 Files in this item: 1
Creative Encounters Working Papers 9.pdf (215.3Kb) -
Fredslund, Hanne; Strandgaard Pedersen, Jesper (København, 2004)[More information][Less information]
Abstract: In recent years, intervention studies have become increasingly popular within occupational health psychology. The vast majority of such studies have focused on interventions themselves and their effects on the working environment and employee health and well-being. Few studies have focused on how the context and processes surrounding the intervention may have influenced the outcomes (Hurrell and Murphy, 1996). Thus, there is still relatively little published research that provides us with information on how to evaluate such strategies and processes (Saksvik, Nytrø, Dahl-Jørgensen, and Mikkelsen, 2002). This paper describes how organisation theory can be used to develop a method for identifying and analysing processes in relation to the implementation of work environment interventions. The reason for using organisation theory is twofold: 1) interventions are never implemented in a vacuum but in a specific organisational context (workplace) with certain characteristics, that the organisation theory can capture, 2) within the organisational sociological field there is a long tradition for studying organisational changes such as workplace interventions. In this paper process is defined as "individual, collective or management perceptions and actions in implementing any intervention and their influence on the overall result of the intervention" (Nytrø, Saksvik, Mikkelsen, Bohle, and Quinlan, 2000). Process evaluation can be used to a) provide feedback for improving interventions, b) interpret the outcomes of effect evaluation and c) replicate interventions in other settings minimising the number of pitfalls associated with a given intervention (Goldenhar et al., 2001). URI: http://hdl.handle.net/10398/6663 Files in this item: 1
11 process evaluation - method.pdf (72.32Kb) -
Low Resources Machine TranslationCarl, Michael; Maite, Melero; Badia, Toni; Vandeghinste, Vincent; Dirix, Peter; Schuurman, Ineke; Markantonatou, Stella; Sofianopoulos, Sokratis; Vassiliou, Marina; Yannoutsou, Olga (, 2008)[More information][Less information]
Abstract: METIS-II was a EU-FET MT project running from October 2004 to September 2007, which aimed at translating free text input without resorting to parallel corpora. The idea was to use ‘basic’ linguistic tools and representations and to link them with patterns and statistics from the monolingual target-language corpus. The METIS-II project has four partners, translating from their ‘home’ languages Greek, Dutch, German, and Spanish into English. The paper outlines the basic ideas of the project, their implementation, the resources used, and the results obtained. It also gives examples of how METIS-II has continued beyond its lifetime and the original scope of the project. On the basis of the results and experiences obtained, we believe that the approach is promising and offers the potential for development in various directions. URI: http://hdl.handle.net/10398/8037 Files in this item: 1
METIS-II.pdf (503.5Kb) -
Raffnsøe, Sverre; Gudmand-Høyer, Marius T. (København, 2004)[More information][Less information]