Browsing by Title
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a social constructionis perspectiveSøderberg, Anne-Marie; Cardel Gertsen, Martine (København, 2000)[More information][Less information]
Abstract: There have been a number of attempts to explain post-merger problems by cultural differences, and in this paper, we argue that much previous research on mergers is based on an essentialist concept of culture. We claim that this conception is a problematic starting point for cultural studies, and argue for a social constructionist alternative. The conceptual challenges we address are: decontextualization of cultural issues, cultural differentiation and fragmentation, and structural versus processual views on culture. We also outline an agenda for future merger research and argue for studies focusing on cultural sensemaking processes in merging organizations by adopting narrative perspectives. Key words: merger, culture, organizational change, integration, social constructionism, narrative. URI: http://hdl.handle.net/10398/6942 Files in this item: 1
wp38.pdf (236.4Kb) -
The Case of RomaniaSamson, Ramona (København, 2006)[More information][Less information]
Abstract: Europa undergår fundamentale forandringer i kølvandet på den Kolde Krigs afslutning. En afgørende begivenhed er udvidelsen af den Europæisk Union (EU), der indebærer, at de tidligere kommunistiske lande i Østeuropa bliver del af et samlet Europa. Samspillet mellem ydre og indre faktorer i disse samfund bevirker, at det i stigende grad er nødvendigt at befatte sig på en ny måde med studiet af europæisk forandring og integration. Svaret i denne afhandling er ’kulturel integration’. Afhandling tager sit afsæt i den aktuelle sociologiske debat vedrørende fremvæksten af et såkaldt postvestligt og postnationalt Europa. Denne indebærer, at ikke alene de østeuropæiske lande forandrer sig, men at hele Europa er genstand for grundlæggende refortolkning i takt med at landegrænser opblødes og Øst/vestdelingen af kontinentet gradvist ophæves. En sådan ’dobbelt synkronicitet’ (double syncronicity) står i modsætning til hovedparten af eksisterende teorier om europæisk integration, der forklarer Østeuropas integration i det øvrige Europa som ’transition’. Transitologien hviler på to grundantagelser: Dels at de østeuropæiske lande bevæger sig entydigt i retning af en vestlig model (konvergens), dels at integration alene udspiller sig indenfor rammerne af EU’s formelle institutionelle struktur (singularitet). I modsætning hertil er det opfattelsen hos denne afhandlings forfatter, at de aktuelle forandringsprocesser i de tidligere kommunistiske lande i Østeuropa ikke kan begribes fyldestgørende inden for rammen af disse traditionelle integrationsteorier. På denne baggrund spørger afhandlingens problemformulering: ”hvordan analyserer man forandringsprocesserne i Østeuropa i sammenhæng med de overordnede forandringer, der finder sted i Europa?” URI: http://hdl.handle.net/10398/7732 Files in this item: 1
ramona_samson.pdf (2.279Mb) -
A Response to Global Needs?. IACCM(International Association for Cross Cultural Competences and Management) Annual Conference: Cross Cultural Competence: Knowledge Migration, Communication and Value Change, 24-26 June, 2009 WienEgholm Feldt, Liv (Frederiksberg, 2009)[More information][Less information]
URI: http://hdl.handle.net/10398/8236 Files in this item: 1
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The ideological symbiosis of ‘auteur’ and ‘craftsperson’Mathieu, Chris (Frederiksberg, 2011)[More information][Less information]
Abstract: This chapter explores some of the central cultural tenets of career and film making among elite members of the Danish film industry, or what is less than elegantly and somewhat grammatically incorrectly referred to as ‘the cultural of production and career’ in the title of this chapter. The theoretical reasons for this formulation is to train focus on the ideational dimensions of culture in the Danish film industry, especially as refracted through reflections on work and career by film workers. In this sense the approach, though less inclusive and ambitious, resembles Caldwell’s interest in ‘indigenous interpretive frameworks in Production Culture.i The chapter also argues that production and career decisions and actions are inextricable intertwined. Sometimes the two are consciously and manifestly related to each other, in terms of deliberating the implications that working on a given film, with given persons, in a given manner, etc. will have on one’s further work possibilities; or the reverse, how career considerations impact how films get made in terms of who works on them and what resources, skills, tastes, and perspectives are brought into and realized in a production. Sometimes the interrelation of these considerations remains latent. This chapter explores how certain cultural underpinnings support these mutually intertwined considerations. URI: http://hdl.handle.net/10398/8446 Files in this item: 1
Mathieu_#68.pdf (141.6Kb) -
Moeran, Brian (, 2009)[More information][Less information]
Abstract: This paper draws on extensive fieldwork in a wide range of creative industries to argue that creativity itself is under-theorised, and should be considered as both enabled and inhibited by numerous constraints guiding the choices made by creative personnel during the course of their work. Six sets of constraints are outlined in the context of different forms of cultural production: material, temporal, spatial, social, representational and economic. It is argued that the performance of creative work is similar in part to Turner’s concept of ‘communitas’, when an aura of individual creativity is passed to other participants. This kind of liminal space is also found in creative industry ritual events, which enable participants to communicate on an equal footing, and gain knowledge and connections that they can then use at work in their normal everyday lives. These in turn may have a long-term effect on cultural production, creativity and constraints. URI: http://hdl.handle.net/10398/7951 Files in this item: 1
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Proceedings from NordiCHI 2008 Workshop Sunday October 19, 2008Clemmensen, Torkil (, 2008)[More information][Less information]
Abstract: This paper raises themes that are seen as some of the challenges facing the emerging practice and research field of Human Work Interaction Design. The paper has its offset in the discussions and writings that have been dominant within the IFIP Working Group on Human Work Interaction Design (name HWID) through the last two and half years since the commencement of this Working Group. The paper thus provides an introduction to the theory and empirical evidence that lie behind the combination of empirical work studies and interaction design. It also recommends key topics for future research in Human Work Interaction Design. URI: http://hdl.handle.net/10398/7764 Files in this item: 1
01-2008.pdf (3.719Mb) -
Nawaz, Ather; Plocher, Thomas; Clemmensen, Torkil; Qu, Weina; Sun, Xianghong (København, 2007)[More information][Less information]
Abstract: There is a difference in how Danish and Chinese people group object, method and concepts into categories. Difference in these points affect the information structure in applications, which involve menus, links and directories. This study involves groups from Chinese and Danish cultures and investigates how these two cultures group cards into different categories and how their cultural backgrounds affect the structure of their categories. Card Sort, Information Structure, Cultural Difference and Usability. URI: http://hdl.handle.net/10398/6518 Files in this item: 1
03_2007.pdf (333.0Kb) -
Built-in cooperation with business communityMadsen, Dorte (, 2012)[More information][Less information]
Abstract: The purpose of this paper is to present the design of a three year bachelor’s programme in information management. In 2006, a new educational programme in Information Management was launched at Copenhagen Business School (CBS) in Denmark: BA in Information Management (http://www.cbs.dk/im). Developing this programme was motivated by a wish to launch a programme with a specific focus on the emerging digital, global information world in which we live, and the initiation of the programme was motivated by a strong demand from the business community calling for graduates with a holistic view of information processes and practices in organisations. The paper focuses on the underlying model for curriculum design which has been developed at CBS. The model takes its starting point in the business community’s perception of the graduates’ future practice. In the bachelor’s programme in information management, the cooperation with the business community has been built into the curriculum design in the form of problem-based projects and an internship. On the basis of a survey of the business community’s perception of future practice, a qualifications profile for the programme was formulated. The importance of problem-oriented work is discussed, as well as the interplay between problem-based and discipline-based elements in the curriculum design. URI: http://hdl.handle.net/10398/8639 Files in this item: 1
Madsen2012_Curriculum design.pdf (270.2Kb) -
Their Merits and Sophistication across ContextsHolm, Morten (Frederiksberg, 2012)[More information][Less information]
Abstract: The purpose of this dissertation is to expand our understanding of the applicability and performance effects of different Customer Profitability Measurement (CPM) models across contexts. Customer profitability measurement has attracted increasing interest recently – mainly in the marketing literature. The vast majority of this research has been case-based. Consequently, the evidence in this field consists of a number of case demonstrations indicating that using CPM models can be beneficial in specific industries but only very limited cross-sectional research investigating the general relationships between the CPM model use, context and firm financial performance. Researching these relationships is expected to contribute to marketing as well as management accounting literatures but also to managers working with or planning to start working with CPM models in practice for two reasons: First, marketing managers are increasingly required to be accountable for the marketing investments they expect to make. A better understanding of which CPM models that are applicable in different contexts will contribute to more efficient resource utilization in firms. Second, the management accounting literature on CPM models is very scarce despite the fact that this area is a key priority in practice. Knowledge on how CPM models are adapted to fit the environment in which the firm operates will contribute to our understanding of how CPM models should be designed but also to the general school of contingency-based management accounting research. URI: http://hdl.handle.net/10398/8437 Files in this item: 1
Morten_Holm.pdf (795.1Kb) -
An econometric study of an Italian bankGritti, Paola; Foss, Nicolai J. (København, 2007)[More information][Less information]
Abstract: We empirically address how customer satisfaction and loyalty in the banking industry may affect profitability. This helps to identify the strategy and competencies necessary to benefit from customer relationships which are important sources for improved performance in the banking. We do this by analyzing data collected on 2,105 customers of 118 branches of one of the biggest banks of an Italian banking group. We find that customer satisfaction impacts loyalty, which in turn has a direct effect on financial and non-financial customer value/total customer value/complex customer value. Moreover, loyalty is a mediator between financial and not-financial customer value and two sources of customer satisfaction, namely relationships with the front office and the branch, on the one hand, and the products offered, on the other. URI: http://hdl.handle.net/10398/7484 Files in this item: 1
cbs forskningsindberetning smg 113.pdf (217.2Kb) -
-Strategi, struktur og teknologiledelseIversen, Mikael; Frøslev Christensen, Jens (København, 1996)[More information][Less information]
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corporate strategy, economic organization and management of technologyIversen, Mikael; Frøslev Christensen, Jens (København, 1999)[More information][Less information]
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a network approach to examining the professional service and project-related internationalization of Danish architectural service firmsSkaates, Maria Anne (København, 1999)[More information][Less information]
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Hansen, Flemming; Nielsen, Carsten (København, 2004)[More information][Less information]
Abstract: The paper describes Danish 5-18 year olds children’s situation in year 2000 based on TNSGallup’s quantitative annual children- and youth index. The focus is on the following topics: Children’s economy and saving ability, children and the emerging electronic world, brand awareness, transaction knowledge and shopping, media use and, interest and activities. Keywords Children’s consumption, children’s money spending, children’s purchasing, children’s interest and activities URI: http://hdl.handle.net/10398/6655 Files in this item: 1
3_2004 .pdf (213.7Kb) -
a survey of the international operations of Danish companiesWendelboe Hansen, Michael (København, 1996)[More information][Less information]
Abstract: One of the most significant characteristics of recent years economic development is the profound growth in international production by transnational corporations (TNCs). This paper presents the results of a major survey of the involvement of Danish industry in this internationalization process. In particular, the paper focuses on Danish investments in the emerging economies of Eastern Europe and less developed countries (LDCs), an aspect of Danish foreign investment which is highly under-researched. The main findings of the paper is that around 1100 Danish companies are involved in international production, having almost 2900 subsidiaries abroad. 350 of those subsidiaries are located in the emerging economies of LDCs and Eastern Europe. The paper observes that the Danish involvement in emerging economies is significantly below that of other OECD countries, a finding which is linked to the relative dominance of small and medium sized companies in Danish industry. The paper notes that whereas the most important emerging economy destination in the seventies and eighties was Latin America and here in particular Brazil, Danish companies now prefer to invest in Asia and Eastern Europe, Poland being the by far most important emerging economy country. In general, the paper argues that small and medium sized companies play a pivotal role in the internationalization of Danish industry, less so in LDCs, more so in Eastern Europe. The survey also confirms that the Danish investment promotion agency IFU, participating in 40% of all investment projects in LDCs, plays a pivotal role in the expansion of Danish industry into LDCs. Finally, an inquiry among 167 companies with manufacturing activities in LDCs or Eastern Europe reveals that more than 50% of all investment projects in emerging economies are undertaken mainly in order to get access to the emerging economy market. Only 18% of the investment projects are motivated with the more favorable cost conditions - mainly lower salaries - offered by many emerging economies. This finding challenges the widespread belief that Danish investments in LDCs and Eastern Europe will cause a general loss of Danish jobs and productive capacity. URI: http://hdl.handle.net/10398/7022 Files in this item: 1
wpnr.09 1996.pdf (287.4Kb) -
Christiansen, Thomas U. (Frederiksberg, 2010)[More information][Less information]
Abstract: Nonsense syllable speech materials are often used when investigating speech perception in quiet and under adverse conditions. The main advantage of using nonsense syllables over words and sentences is that the acoustic as well as linguistic context is minimal. This paper describes the considerations involved in producing three anechoic recordings of 14 male and 14 female native talkers of Danish each speaking 65 nonsense syllables repeated three times with falling F0 (total of 16380 syllables). URI: http://hdl.handle.net/10398/8218 Files in this item: 1
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Jensen, Camilla (København, 2003)[More information][Less information]
Abstract: Purpose of the study This working paper aims to explain the main results of a survey as send out in the summer of 2003 by the Royal Danish Embassy in Warsaw (the Danish Embassy) and Copenhagen Business School (CBS) in cooperation. The Confederation of Danish Industries and the Dept. for International Economics and Management kindly allowed us to adopt and adapt their questionnaire that has been tested among Danish companies many times before (DI, 2003a). The immediate target group for our paper is the group of firms that responded to the survey. We extend our gratitude to the firms that so kindly and generously have shared with us valuable information making us capable to better understand the internationalisation of Danish companies in Eastern Europe. We hope you will find the report of interest and relevance to your company. URI: http://hdl.handle.net/10398/7098 Files in this item: 1
udkast2.pdf (785.5Kb) -
[More information][Less information]
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Hull Kristensen, Peer (København, 2005)[More information][Less information]
URI: http://hdl.handle.net/10398/7363 Files in this item: 1
danmarks_innovationsstyrker_phk.pdf (93.14Kb) -
I et internationalt og komparativt perspektivSchmidt, Peter Koerver (Frederiksberg, 2013)[More information][Less information]
Abstract: Emnet for denne afhandling er dansk skatteretlig CFC-lovgivning. Denne form for lovgivning går kort fortalt ud på, at aktionæren i et selskab under særlige omstændigheder skal medregne en andel af selskabets indkomst til sin egen skattepligtige indkomst, selvom selskabet ikke har udloddet udbytte til aktionæren. I international sammenhæng er CFC en forkortelse for Controlled Foreign Corporation (eller Company), og som forkortelsen antyder, finder sådanne regler normalt kun anvendelse, hvis selskabet er kontrolleret af aktionæren og er hjemmehørende i udlandet. Med andre ord angår CFC-beskatning normalt indkomsten i udenlandske datterselskaber. Uden CFC-regler vil beskatningen af aktionæren normalt være udskudt til det tidspunkt, hvor det udenlandske datterselskab udlodder udbytte til aktionæren, eller hvor aktionæren afstår sin aktiepost i det udenlandske datterselskab. I andre tilfælde vil beskatning hos aktionæren slet ikke finde sted. Såfremt det land, hvori det udenlandske datterselskab er hjemmehørende, ikke beskatter datterselskabets indkomst eller kun beskatter indkomsten med en lav sats, er der således mulighed for at skatteudskydelse eller skatteundgåelse kan forekomme, hvis aktionæren indretter sig således, at indkomst oppebæres af det udenlandske datterselskab i stedet for hos aktionæren selv. Det grundlæggende formål med afhandlingen er – ved anvendelse at den retsdogmatiske metode – at analysere dansk CFC-lovgivning og praksis med henblik på at udlede gældende ret på området – de lege lata. I den forbindelse er det tillige hensigten at identificere uklarheder samt vurdere, om de danske CFCregler strider mod indgåede dobbeltbeskatningsoverenskomster eller EU-retten. Et yderligere formål med afhandlingen er at vurdere, hvorvidt dansk CFC-lovgivning kan anses for at imødekomme visse retspolitiske hensyn, og såfremt dette ikke er tilfældet at komme med alternative bud på, hvordan de danske CFC-regler med fordel kan udformes. Med andre ord har afhandlingen også haft til formål at komme med betragtninger de lege ferenda Dansk CFC-beskatning for selskaber kan finde sted hvis tre hovedbetingelser opfyldes: 1) Selskabet er moderselskab for et datterselskab (kontrolbetingelsen), 2) datterselskabets CFC-indkomst udgør mere end halvdelen af datterselskabets samlede skattepligtige indkomst (indkomstbetingelsen), og 3) datterselskabets finansielle aktiver gennemsnitligt i indkomståret udgør mere end 10 % af selskabets samlede aktiver (aktivbetingelsen). Såfremt CFC-betingelserne opfyldes, er retsvirkningen, at moderselskabet skal medregne hele datterselskabets indkomst til den moderselskabets egen skattepligtige indkomst – med creditlempelse for den af datterselskabet betalte skat. Afhandlingen indeholder en omfattende analyse af ovennævnte betingelser for CFC-beskatning samt retsvirkningen heraf, og det fremhæves bl.a., hvor disse ganske komplekse regler indeholder fortolkningsmæssige vanskeligheder. URI: http://hdl.handle.net/10398/8695 Files in this item: 1
Peter_Koerver_Schmidt.pdf (3.950Mb)