Browsing by Year Published
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Lyck, Lise (Frederiksberg, 2012)[More information][Less information]
Abstract: Turisme regnes som et af verdens største erhverv. UNWTO, der er turismens hovedorganisa-tion globalt har opgjort antal ansatte til 235 mio., dvs. 9,2 % af alle job, og turismens andel af verdens bruttonationalprodukt (BNP) til 9,7 %. Turismen fortsætter med at vokse, og finanskrise og økonomisk krise, askesky mv. har alene betydet kortvarige afvigelser fra væksttrenden og enkelte destinationsændringer. Europa modtager langt de fleste turister, og turismen er derfor et meget stort erhverv i de fleste EU-lande. Fra EU Kommissionens side er der nu - siden turisme med Lissabon traktaten er blevet et EU anliggende - pr. 30. juni 2010 udformet et mål om, at EU skal være verdens turismedestination nr. 1 og en politik, der omfatter 21 punkter. Dette er yderligere fyldt op med en detaljering fra 2011, se venligst Lise Lyck ”En handlingsplan for dansk turisme” samt opdateringer på internettet. Dansk turisme har desværre haft betydelige problemer med konkurrenceevnen og har som det eneste EU land gennem en årrække har haft en aftagende markedsandel i udenlandske overnatninger. Det er baggrunden for, at erhvervets aktører og nogle politikere har arbejdet for at erhvervet kan blive konkurrencedygtigt og bidrage mere til at skabe økonomisk vækst, velfærd og arbejdspladser i Danmark. URI: http://hdl.handle.net/10398/8477 Files in this item: 1
Lyck_2012_3.pdf (172.8Kb) -
S.W.O.T. analyseLyck, Lise (Frederiksberg, 2012)[More information][Less information]
Abstract: Nærværende skal ses i sammenhæng med artiklen ”Kommunal turismepolitik som kommunal erhvervspolitik – hvorfor og hvordan?” Hørsholm er en by med knap 46.000 indbyggere i region hovedstaden, den omfatter Hørsholm kommune med knap 24.000 indbyggere, Fredensborg med knap 10.000 indbyggere og Rudersdal kommune med godt 10.000 indbyggere. Disse forhold indebærer i sig selv gode begrundelser for samarbejde med andre kommuner. Med hensyn til tilgængelighed gælder, at der ikke er jernbanestation centralt i byen, men mod øst ligger Rungsted Kyst st. og i nordøst Kokkedal st. med togforbindelser fra begge til Helsingør og København. Herudover er der tilgængelighed via busforbindelser, specielt skal nævnes S-busserne. Kommunens areal er beskeden, godt 31 kvadratkilometer. URI: http://hdl.handle.net/10398/8475 Files in this item: 1
Lyck_SWOT_2012.pdf (220.9Kb) -
Junge, Martin; Severgnini, Battista; Sørensen, Anders (Frederiksberg, 2012)[More information][Less information]
Abstract: The role of product and marketing innovation for productivity growth is addressed using survey and register data for the Danish economy. It is argued that marketing and product innovation are complementary inputs and that innovation activities are skill-intensive. It is found that product and marketing innovation in skill-intensive firms results in significantly faster productivity growth than in unskilled-intensive firms that introduce this combination of innovation activities. More precisely, an increase in the share of educated workers of one percentage point, increases productivity growth by around 0.1 percentage point in firms with product and marketing innovation. In addition, it is found that firms that engage in product innovation but not in marketing innovation or the other way around do not demonstrate a growth effect from their innovation activities. It is also found that product and marketing innovation has an independent role in productivity growth that cannot be attributed to organisational changes, even though the majority of innovative firms engage in this latter innovation type. URI: http://hdl.handle.net/10398/8468 Files in this item: 1
JungeSevergniniSoerensen-WP-1-2012.pdf (417.0Kb) -
An ethnographic study of accountants who become managersBévort, Frans (Frederiksberg, 2012)[More information][Less information]
Abstract: Management in a professional service firm such as Deloitte is suspended between a range of different fundamental concerns and ways of thinking. There is a market in which client needs are to be met, competitors matched and outperformed. There is the general public in which accounting firms such as Deloitte increasingly have become the object of critical scrutiny in their role as guardians of the common rules of accountability and legislation on accounting. There is a very strong professional culture and ethics, stemming from being a part of the professional community of a profession which creates unique ways of organizing and managing. And there is a growing concern about how to run the continually growing accounting-based advisory organizations (or professional service firms) in a way that efficiently utilizes the aggregated resources, which again creates a focus on management as a distinct issue. It is primarily the contradiction and dynamics of the latter two ‘internal’ concerns that the study of the dissertation is about - seen as institutional logics of professionalism and, or versus, bureaucracy. While the focus of most research into professional service firms has been on how general structural changes affect this unique species of organization, this study investigates how these contradictions affect the way accountants live and work performing roles as managers; how do accountants who become managers make sense of these contradictory logics? The dissertation treats this question theoretically by applying extant literature dealing with institutional change and logics with a special emphasis on recent research that focuses on the micro-processes which are the foundations of institutions and concretizes how institutional logics affect the action and sensemaking of actors. The dissertation contributes to this research by applying sensemaking theory and symbolic interactionism. The study is based on a 3-year ethnographic study in which managers at all levels have been interviewed and observed. Actual management processes and management training have been observed, via shadowing and participant observation. Relevant archival material has been included in the analysis. All these sources have been recorded and systematized in order to create a point of departure for the analyses of the dissertation. The main findings of the study point to: The institutional changes described by the Professional Service Firms research can be identified at the micro- or actor level in terms of ideals, systems, way organizing and structures which use a logic of bureaucracy and among which the development of a new middle-management role is a critical feature. These changes seem to have important consequences for the basic psychological contract between the professional and the organization in professional service firms. The changes, as they are found in the case, are more complex and laden with conflicts than otherwise described in the literature about professional service firms. This is based on the way the actors ‘draw on the existing logics’ and the conditions they have for doing this locally. This points to the importance of investigating the interaction of actors in order to understand how the new management practices are institutionalized/structurated. The changes towards a new model of management, found in the study, are based on the ability (and will) of the managers to navigate the contradictory logics in such a way that they can establish a meaningful identity as managers, and that they can mobilize other actors who support a new way of understanding management and that they are able to create space for the conversational reflection upon their behavior as managers and management. The ability (and will) of the managers is in its turn dependent on local conditions and interaction enabling these steps of sensemaking. URI: http://hdl.handle.net/10398/8448 Files in this item: 1
Frans_ Bévort.pdf (2.294Mb) -
Larsen, Birthe; Waisman, Gisela (Frederiksberg, 2012)[More information][Less information]
Abstract: We examine the impact of discrimination on labour market performance when workers are subject to a risk of losing skills during the experience of unemployment. Within a search and matching model, we show that all natives and immigrants are affected by discrimination. Discrimination in one sector has positive spillovers, inducing employment increases in the other sector. Discrimination may induce immigrants to train more or less than natives, depending on the sector where it is present. Welfare tends to be most negatively affected by discrimination among highproductivity workers. URI: http://hdl.handle.net/10398/8520 Files in this item: 1
Larsen_Waisman_wp2012-5.pdf (374.6Kb) -
Dalgaard, Carl-Johan; Schultz, Esben Anton; Sørensen, Anders (Frederiksberg, 2012)[More information][Less information]
Abstract: Is the wage gap between majors in human arts and other fields caused by their education per se? If the educational choice is endogenous, the gap may instead be caused by selection. We document that individuals’ educational choice is correlated with that of older students, and argue that it should not influence wages directly. Exploiting this "cohort dependence" as an instrument for educational choice, our 2SLS estimates show that the hourly wage gap is attributable to selection. However, only half of the gap in annual earnings is explained by selection, whereas the other half is due to lower work hours. URI: http://hdl.handle.net/10398/8521 Files in this item: 1
dalgaard_schultz_sorensen_2012.pdf (476.2Kb) -
An Ethnography of a Juried Ceramic Art Exhibition in JapanMoeran, Brian (Frederiksberg, 2012)[More information][Less information]
Abstract: This article discusses the social processes among members of a panel of jurors required to award a major prize to one of the submissions to a national ceramics exhibition in Japan. Uniquely based on participant observation-style fieldwork, the article details the voting procedures and (inconclusive) results, before analysing why one particular potter’s submission was selected for the Princess Chichibu Cup. It shows how social relations, rather than aesthetic taste, influenced the final choice, since jury members operated according to an informal pecking order that depended on pre-existing networks and reputations, themselves determined by seniority and age. The fact that judges did not overtly resort to aesthetic criteria when making their evaluations meant that they considered each submission in relation to other submissions, rather than on their own particular merits. They thus ended up comparing ‘incommensurate flaws’, rather than making a selection according to agreed ‘merit’. And yet ‘meritocratic principles’ seem to prevail in the longer term cumulative recognition of potters who are awarded prizes at such exhibitions. URI: http://hdl.handle.net/10398/8510 Files in this item: 1
Brian_Moeran_2012.pdf (266.7Kb) -
AnalyserapportFosse, Henrik Barslund; Højbjerg Jacobsen, Rasmus; Kuhn, Johan Moritz (Frederiksberg, 2012)[More information][Less information]
Abstract: Hovedformålet med denne rapport har været at foretage sammenligninger på to planer: For det første at sammenligne de økonomiske modeller ADAM og DREAM, og for det andet at sammenligne to mulige scenarier for danske økonomi. Hovedvægten er lagt på at undersøge, hvordan udviklingen i boligpriserne og de offentlige finanser varierer på tværs af de økonomiske forudsætninger og de økonomiske modeller. Vi arbejder i hovedtræk med tre forløb: Et reform- og genopretningsforløb, et laden-stå-til-forløb med negativ udvikling i udlandet og et grundforløb i de to modeller, som vi bruger til at sammenligne de øvrige forløb med. URI: http://hdl.handle.net/10398/8537 Files in this item: 1
Fosse_Jacobsen_Kuhn_2012.pdf (4.076Mb) -
Hansen, Jan V.; Højbjerg Jacobsen, Rasmus; Lau, Morten I. (Durham, 2012)[More information][Less information]
Abstract: We estimate the maximum amount that Danish households are willing to pay for three different types of insurance: auto, home and house insurance. We use a unique combination of claims data from the largest private insurance company in Denmark, measures of individual risk attitudes and discount rates from a field experiment with a representative sample of the adult Danish population, and information on household income and wealth from registers at Statistics Denmark. We assume that households maximize expected inter-temporal utility subject to an inter-temporal budget constraint with several possible states of nature, where all uncertainty is realized in the initial period and any loss incurred by an accident is subtracted from initial wealth. The estimated willingness to pay is based on annual claims and should thus be considered as an annual premium. Since there is some uncertainty about the estimates of risk attitudes and discount rates, there is some uncertainty about the estimated willingness to pay. We use a randomized factorial design in our sensitivity analysis where each simulation involves a random draw from independent normal distributions of the estimated risk and time preferences. The results show that the willingness to pay is marginally higher than the actuarial fair value under Expected Utility Theory. However, the estimated willingness to pay is significantly higher under Rank-Dependent Utility Theory, and for some households it may be up to 600% higher than the actuarial value of the insurance claims. URI: http://hdl.handle.net/10398/8538 Files in this item: 1
Hansen_Jacobsen_Lau_2012.pdf (464.5Kb) -
Rent Sharing or Composition?Fosse, Henrik Barslund; Maitra, Madhura (Frederiksberg, 2012)[More information][Less information]
Abstract: Offshoring firms are found to pay higher average wages than purely domestic firms. We provide a unifying empirical approach by capturing the different channels through which offshoring may explain this wage difference: (i) due to change in the composition of workers (skill composition effect) (ii) because all existing workers get higher pay (rent sharing effect). Using Danish worker-firm data we explain how much each channel contributes to higher wages. To estimate the causal effect of offshoring on wages we use China’s accession to the WTO in December 2001 - and the soon after boom in Chinese exports - as positive exogenous shocks to the incentive to offshore to China. Both skill composition and rent sharing effects are found to be important in explaining the resultant gain in wages. We also show that the firm’s timing in the offshoring process determines the relative importance of a channel. For firms offshoring to China in 2002 but not in 1999, only rent sharing explains the gain in wages. For firms offshoring to China both before and after China’s WTO accession the wage increase is explained mostly by the skill composition effect. Moreover, these patterns are not discernible from the measures of skill composition and rent sharing available in typical firm level datasets - like ratio of educated to uneducated workers and sales per employee. URI: http://hdl.handle.net/10398/8540 Files in this item: 1
Fosse_2012_2.pdf (255.2Kb) -
Moeran, Brian (Frederiksberg, 2012)[More information][Less information]
Abstract: This working paper, delivered at the ©reative Encounters workshop on the Business of Ethnography in June 2012, and in part (the sections on advertising and anthropology) at the American Anthropological Association’s annual meeting in San Francisco in November the same year, recounts the author’s personal experiences as a fieldworker to consider what it is that defines the newly emergent sub-discipline of business anthropology. The underlying argument is that all kinds of ethnographic research not overtly conducted on ‘business organizations’ may be counted as an anthropology of business, which itself is not strictly defined by the word ‘business’ per se, but includes such features as kinship and household organization, creative and craft practices, community structures, and so on. URI: http://hdl.handle.net/10398/8511 Files in this item: 1
Brian_Moeran_2012_2.pdf (201.0Kb) -
From Vendors to CustomersRiis, Philip Holst (Frederiksberg, 2012)[More information][Less information]
Abstract: Enterprise Systems (ES) are generally considered the price of entry for running a business. With the increased scope of ESs to encompass nearly every function or business process of a modern organization, an increasing number of different users are adopting and using the systems. These users occupy a number of different organizational roles which include a wide variety of different tasks in organizations and have very different requirements for ESs. To ensure a better fit between users and ESs, a number of ES vendors have begun to focus on reflecting the concept of organizational roles of users in their systems. Limited research has, however, addressed these “role-oriented” ESs; this dissertation attempts to provide a better understanding of them by studying their design, implementation, and use. The research design for this dissertation is based on Case Studies and the Grounded Theory Method with qualitative empirical data collected across three types of actors in an ES ecosystem: Vendors; partner companies; and customers. The findings are primarily presented in six appended research papers that are aimed at both researchers and practitioners. The main contribution of the dissertation is an improved understanding of: Representation of organizational roles in the deep and surface structures of ESs; the mapping, configuration, and tailoring of predefined systems roles to fit actual roles of users in organizations; and the potential benefits and role-related misfits of role-oriented ESs. Through discussion of the findings, the dissertation also illustrates how the design of role-oriented ESs is influenced by the different actors in an ecosystem. The dissertation also illustrates how systems, organizations, processes, and roles can be aligned during implementation by shifting basis and conceptual focus in the requirements analysis. Finally, the dissertation explains the impact of roleoriented technology on organizational performance and how this technology may influence the existing perception of the role taking process in organizations. URI: http://hdl.handle.net/10398/8512 Files in this item: 1
Philip_Holst_Riis.pdf (3.453Mb) -
Budeanu, Adriana (Frederiksberg, 2012)[More information][Less information]
Abstract: The development of sustainable products or services is defined by Maxwell as the process of making products or services in a more sustainable way (production) throughout their entire life cycle, from conception to the end-of-life (Maxwell & van der Vorst, 2003). Essentially, sustainable products or services are alternatives to existing ones, but of a superior quality, providing the same function to the customer, being more cost-effective, while also generating less harm on the surrounding environments or societies. The emphasis is on securing the efficiency of inputs and outputs is all actions along the life cycle of the product or service, from raw materials to discharged waste, so that unnecessary consumption of resources and generation of wastes are avoided. More advanced concepts such as product-service systems and needs-oriented-service systems aim to reduce impacts from the production and the use phase, or even at the end-of-life phase of a product (Mont, 2002; Roy, 2000). New and under development, the area of product-service systems is increasingly gaining acceptance from companies (Manzini & Jégou, 2003). URI: http://hdl.handle.net/10398/8544 Files in this item: 1
Budeanu_WP3_2012.pdf (1.108Mb) -
In search of an analytical frameworkTvedten, Kaja; Wendelboe Hansen, Michael; Jeppesen, Søren (Frederiksberg, 2012)[More information][Less information]
Abstract: In light of recent enthusiasm over the African private sector, this paper reviews the existing empirical literature on successful African enterprises and proposes an analytical framework for understanding African firm success. Overall, it is argued that we need to develop an understanding of African firm strategy and performance that takes into account the specificities of the African business environment and African firm capabilities. The paper starts by juxtaposing the widespread pessimistic view of African business with more recent, optimistic studies on African firms’ performance. The latter suggests that profound improvements in African business performance are indeed under way: with the private sector playing a more important role as an engine of growth, with the rise of a capable African entrepreneurial class, and with the emergence of dynamic and competitive African enterprises. The paper proceeds to review the limited research on factors shaping the performance of African enterprises. It is observed that particularly the strategic component is often overlooked as is the role of internal capabilities and resources of African enterprises. Based on this identification of voids in the literature, the authors suggest an analytical framework for understanding African business performance, underlining the interplay between contextual specificities, firm capabilities, and firm strategy. URI: http://hdl.handle.net/10398/8503 Files in this item: 1
Tvedten.pdf (739.4Kb) -
[More information][Less information]
Abstract: Tourism policy matters in cultural tourism. The starting point of this paper is the observation that many tourism policy studies draw three inter-related conclusions. One, tourism policy must be inclusive and require the support of different stakeholders (Baker 2009; Bernhard Jørgensen and Munar 2009). Two, a balanced approach to tourism policy is needed to harness the benefits of tourism while mitigating negative effects (Budeanu 2009; Chang 1997; Jenkins 1997; Leheny 1995, Newby 1994; Teo and Yeoh, 1997). Three, tourism policies should accentuate and maintain the cultural uniqueness and authenticity of the destination (Morgan et al. 2011). It seems that many tourism authorities are ignorant of local interests, unaware of the touristification of local cultures and uninterested in promoting local cultures. But local cultures and communities are what that constitute cultural tourism. URI: http://hdl.handle.net/10398/8394 Files in this item: 1
Can-Seng_Ooi_WP_2012.pdf (37.99Kb) -
Exploring a New Indicator to Predict Financial PerformanceHallin, Carina Antonia; Tveterås, Sigbjørn; Andersen, Torben Juul (Frederiksberg, 2012)[More information][Less information]
Abstract: This paper explores a new judgmental forecasting indicator, the Employee Sensed Operational Capabilities (ESOC). The purpose of the ESOC is to establish a practical prediction tool that can provide early signals about changes in financial performance by gauging frontline employees’ sensing of changes in the firm’s operational capabilities. We present the first stage of the development of ESOC by applying a formative measurement approach to test the index in relation to financial performance and against an organizational commitment scale. We use distributed lag models to test whether the ESOC can predict financial performance. Monthly data were collected from frontline employees in three different companies during an 18-month period, and the initial results indicate that the ESOChas predictive power. URI: http://hdl.handle.net/10398/8507 Files in this item: 1
Hallin .pdf (479.4Kb) -
A Complexity ApproachHolm Andreasen, Peter (Frederiksberg, 2012)[More information][Less information]
Abstract: “How can we understand the dynamics of procurement management?” An answer to this question has predominantly been explained by procurement management experiencing dissatisfaction with the status quo, where the procurement organisation was viewed from other entities in the company as an insignificant, reactive and an administrative part of the business. The potential, however, for the procurement organisation to be significant in the company was argued to be vast (Ammer 1989, Ellram & Carr 1994, Van Weele 2005). In order to change the situation of the procurement organisation, procurement management was informed that they should in gradual steps develop the procurement organisation towards more sophistication and significance (Reck & Long 1988) producing strategies that were aligned with the overall company strategy including the development of policies, procedures, systems, tools and processes (Cousins 2002, Cousins et al 2008). This process changed the perspective of the procurement organisation which among other things, allowed the procurement entity to contribute to the implementation of the concept of supply chain management (Freeman & Cavinato 1990). Ever since I first got familiar with the practices of procurement and its management, I have been puzzled by its complexity. At the same time, I have wondered about how the same space of complexity in the procurement management domain literature has explained the same practices by reductionism, smoothness and simplicity as just described. URI: http://hdl.handle.net/10398/8384 Files in this item: 1
Peter_Holm_Andreasen.pdf (1.552Mb) -
Haulrich, Martin (Frederiksberg, 2012)[More information][Less information]
Abstract: Parallel treebanks have received increasing attention in the past few years, primarily due to their potential use in statistical machine translation. Creating parallel treebanks manually is a time-consuming and expensive task and for this reason there is considerable interest in creating treebanks automatically. This task can be solved using standard tools such as parsers and aligners. However, because parallel treebanks are based on parallel corpora, we are in a special situation where the same meaning is represented in two different ways. This thesis is about how we can exploit this information to create better parallel treebanks than we can by using standard tools.... URI: http://hdl.handle.net/10398/8385 Files in this item: 1
Martin_Haulrich.pdf (1.932Mb) -
Lyck, Lise (Frederiksberg, 2012)[More information][Less information]
Abstract: This article presents core questions and problems related to the role of culture in society, to culture policy and it outlines some instruments, models and practices that can be applied to promote culture. The intention of the article is to function as a platform for discussion of the role of culture in the society and of financing cultural activities. As this is a big field to cover this article intends to only focus on core questions and on outlining drafts for solutions: In other words the purpose of the article is to function as an appetizer and as a driver for discussion of dealing with culture activities in the public and the private sector, looking at it from an EU perspective, national perspective and a regional/local perspective. An additional purpose is to focus on the field seen in relation to economic business cycles with special attention to recession and economic and financial downturn developments. URI: http://hdl.handle.net/10398/8478 Files in this item: 1
Lyck_2012_4.pdf (61.08Kb) -
Reporting decision and content of the reportSormunen, Nina (Frederiksberg, 2012)[More information][Less information]
Abstract: The going-concern context has been the subject of much research and discussion for many years at both academic and professional levels. The International Standard on Auditing (ISA) 570 stipulates that the auditor should consider the appropriateness of managements’ use of the goingconcern assumption and to evaluate whether there are material uncertainties with respect to entity’s ability to continue as a going concern. Regardless of what is stated in the financial statement, the auditor should comment on going-concern uncertainty in the audit report if there is a doubt about firm’s ability to continue as a going concern. There is strong evidence that the auditor’s going-concern decision is a complex task with extensive consequences. The primary purpose of this thesis is to empirically provide significant basis to get better understanding of the challenging nature of the auditor’s going-concern reporting. This thesis deals with different aspects of auditor’s going-concern reporting and contributes mainly to the line of auditing research. URI: http://hdl.handle.net/10398/8490 Files in this item: 1
Nina_Sormunen.pdf (1.181Mb)