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Pedersen, Torben (Frederiksberg, 2009)[More information][Less information]
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Rukanova, Boriana; van Stijn, Eveline; Zinner Henriksen, Helle; Baida, Ziv; Tan, Yao-Hua (København, 2006)[More information][Less information]
Abstract: A major challenge for European governments is solving the dilemma of increasing security and control of international trade, while at the same time reducing the administrative overhead carried by commercial and public administration organizations. Process redesign and use of ICT are widely perceived as key components of a solution. Thus, we see that many ICT-driven change efforts have taken and continue to take place under the header of eGovernment. These changes are not always successful, however, and not yet wellunderstood. In this article, we provide an interpretive longitudinal account of the strategic IS efforts at the Dutch Tax and Customs Administration (DTCA). Instead of focusing on IS that supports the government itself or the relations between governments and citizens, we seek to contribute to the sparse literature that is specifically directed at the interactions between EU initiatives in eGovernment, national governments, and businesses. By providing a narrative of DTCA that spans multiple levels and multiple time frames, we seek to explore eGovernment developments from the 1960s to now. We discuss our findings by examining the changes at DTCA building primarily on Van de Ven & Poole's (1995) work "Explaining development and change in organizations" in which they describe four "motors of change" – life cycle, teleology, dialectics, and evolution – and we combine it with some of Pettigrew's ideas on change. This combinatory theory offers a way of thinking about the occurrence of change in a dynamic context, both for researchers and practitioners. A key implication is that the theory is not only useful retrospectively, but can also be used to identify "running motors" and as such, awareness of the complexities and dynamics of these change processes can provide an impetus for managers and action researchers to identify challenges and opportunities to influence change. Keywords: eGovernment, eCustoms, regulation, organizational change, longitudinal, historical, interpretive URI: http://hdl.handle.net/10398/6449 Files in this item: 1
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Evidence from Survival Rates in a Natural ExperimentAndersen, Steffen; Meisner Nielsen, Kasper (Frederiksberg, 2012)[More information][Less information]
Abstract: We use a natural experiment in Denmark to test the hypothesis that aspiring entrepreneurs face financial constraints because of low entrepreneurial quality. We identify 304 constrained entrepreneurs who start a business after receiving windfall wealth and examine the performance of these marginal entrepreneurs. We find that constrained entrepreneurs have significantly lower survival rates and lower profits when compared with a matched sample of unconstrained entrepreneurs. These results are consistent with the hypothesis that the marginal entrepreneur is of low quality. URI: http://hdl.handle.net/10398/8499 Files in this item: 1
Andersen_MeisnerNielsen.pdf (402.7Kb) -
Foley, Kelly; Gallipoli, Giovanni; Green, David (Bristol, 2010)[More information][Less information]
Abstract: We use a large, rich Canadian micro-level dataset to examine the channels through which family socio-economic status and unobservable characteristics a ect children's decisions to drop out of high school. First, we document the strength of observable socio-economic factors: our data suggest that teenage boys with two parents who are themselves high school dropouts have a 16% chance of dropping out, compared to a dropout rate of less than 1% for boys whose parents both have a university degree. We examine the channels through which this socio-economic gradient arises using an extended version of the factor model set out in Carneiro, Hansen, and Heckman (2003). Speci cally, we consider the impact of cognitive and non-cognitive ability and the value that parents place on education. Our results support three main conclusions. First, cognitive ability at age 15 has a substantial impact on dropping out. Second, parental valuation of education has an impact of approximately the same size as cognitive ability e ects for medium and low ability teenagers. A low ability teenager has a probability of dropping out of approximately .03 if his parents place a high value on education but .36 if their education valuation is low. Third, parental education has no direct e ect on dropping out once we control for ability and parental valuation of education. Our results point to the importance of whatever determines ability at age 15 (including, potentially, early childhood interventions) and of parental valuation of education during the teenage years. We also make a small methodological contribution by extending the standard factor based estimator to allow a non-linear relationship between the factors and a covariate of interest. We show that allowing for non-linearities has a substantial impact on estimated e ects. URI: http://hdl.handle.net/10398/8582 Files in this item: 1
Foley_2009.pdf (369.2Kb) -
How To Realize Its Potential in the Organization FieldVolberda, Henk W.; Foss, Nicolai J.; Lyles, Marjorie A. (Frederiksberg, 2009)[More information][Less information]
Abstract: The purpose of this Perspective Paper is to advance understanding of absorptive capacity, its underlying dimensions, its multi-level antecedents, its impact on firm performance and the contextual factors that affect absorptive capacity. Nineteen years after the Cohen and Levinthal 1990 paper, the field is characterized by a wide array of theoretical perspectives and a wealth of empirical evidence. In this paper, we first review these underlying theories and empirical studies of absorptive capacity. Given the size and diversity of the absorptive capacity literature, we subsequently map the existing terrain of research through a bibliometric analysis. The resulting bibliometric cartography shows the major discrepancies in the organization field, namely that (1) most attention so far has been focused on the tangible outcomes of absorptive capacity; (2) organizational design and individual level antecedents have been relatively neglected in the absorptive capacity literature; and (3) the emergence of absorptive capacity from the actions and interactions of individual, organizational and inter-organizational antecedents remains unclear. Building on the bibliometric analysis, we develop an integrative model that identifies the multi-level antecedents, process dimensions, and outcomes of absorptive capacity as well as the contextual factors that affect absorptive capacity. We argue that realizing the potential of the absorptive capacity concept requires more research that shows how “micro antecedents” and “macroantecedents” influence future outcomes such as competitive advantage, innovation, and firm performance. In particular, we identify conceptual gaps that may guide future research to fully exploit the absorptive capacity concept in the organization field and to explore future fruitful extensions of the concept. URI: http://hdl.handle.net/10398/7955 Files in this item: 1
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Hector Estrup og økonomisk metodologiFoss, Nikolai J. (København, 2003)[More information][Less information]
Abstract: Med udgangspunkt i debatten mellem Hector Estrup og Hans Keiding i Nationaløkonomisk Tidsskrift (1986) diskuteres centrale aspekter af økonomisk metode og metodologi, specielt hvordan økonomer mener at der kan etableres kontakt mellem modeller og virkelighed, og hvilke implikationer dét har for vurderingen af teorier i økonomi (dvs. økonomisk metodologi). URI: http://hdl.handle.net/10398/6312 Files in this item: 1
wp14-2003njf.pdf (258.7Kb) -
Who Cooperates with Firms, and Why?Lotz, Peter; Davis, Lee (København, 2006)[More information][Less information]
Abstract: Academic scientists are under increasing pressure to engage in more commercially "relevant" research, through either patenting and licensing research results, or research cooperations. This paper seeks to add to our understanding of academic-business collaborations (contract research, joint research, and consulting) by presenting preliminary results from a novel survey of academic researchers in the life sciences in Denmark. We seek to draw a "profile" of those researchers who cooperate, and why. Expressed in a different way, we would like to determine what researcher characteristics and competencies business, in practice, demands. Both university and hospital scientists were polled. Our most surprising finding is that there is a consistent and highly significant relationship between strong publication records and cooperation, across both researcher groups, and for all forms of cooperation. Our results underline that it is important that scientists be permitted – indeed, encouraged – to continue to operate within the norms of the academic community, where success is measured by the collegiate reputation-based reward system, thereby maintaining a clear division of labor between what scientists do best, and what business does best. URI: http://hdl.handle.net/10398/6777 Files in this item: 1
wp06-2006.pdf (97.16Kb) -
a preliminary assessmentFrederiksen, Frode; Husted, Kenneth (København, 2002)[More information][Less information]
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Andersson, Bo; Henningsson, Stefan (Springer, 2011/2012)[More information][Less information]
Abstract: The recent years of rapid development of mobile technologies creates opportunities for new user-groups in the mobile workforce to take advantage of information systems (IS). However, to apprehend and harness these opportunities for mobile IS it is crucial to fully understand the user group and the mobile technology. In this paper we deductively, from previous research on aspects on mobility, synthesize a tentative analytical framework capturing factors accentuated in mobile IS design. We evaluate the framework based on criteria of completeness, distinctiveness, and simplicity. Eventually, these two steps develop the framework towards a theoretical contribution as theory for describing handheld computing from a designer’s perspective. Thirteen semi-structured interviews were made and the tentative framework was elaborated and confirmed. URI: http://hdl.handle.net/10398/8633 Files in this item: 1
Andersson_Henningsson_2011.pdf (358.7Kb) -
Keiding, Hans; Hansen, Bodil O. (København, 2007)[More information][Less information]
Abstract: In the paper, we use the theory of mechanism design to exhibit the cost of efficient provision of healthcare, defined as the uniquely defined sum of individual side payments which would eliminate moral hazard. It is argued that this cost may be used to assess the costs arising from use of the treatment in cases where it is not appropriate from a strictly medical point of view. An example is given to indicate how this assessment might enter into practical cost-effectiveness analysis. URI: http://hdl.handle.net/10398/7626 Files in this item: 1
wp.05.07.pdf (264.4Kb) -
Rhizomatic stories of representational faithfulness, decision making and controlLennon, Niels Joseph Jerne (Fredriksberg, 2013)[More information][Less information]
Abstract: There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a procedure which is developed with the purpose of standardising the calculations as to become comparable (Financial Accounting Standards Board, 1980a). In the beginning of the 1970’s in the accounting information literature, simultaneously with the foundation of the American Financial Accounting Standards Board (FASB), an academic discussion regarding which qualitative characteristics accounting information ought to have, emerges (e.g. Ijiri, 1975, Hines, 1988 og Ingram and Rayburn, 1989). This was caused by FASB’s work on a conceptual framework Standard of Financial Accounting Concepts (SFAC), which was meant as a guide to the standard setters in the development of new accounting standards/principles. A new notion, representational faithfulness, was introduced in SFAC no. 2. The discussion about representational faithfulness is equivocal and no unambiguous definition of what representational faithfulness actually is. This has occasioned a range of dialogues about the representativity of accounting information, the accounting setters’ roles and effects of disclosure of accounting information... URI: http://hdl.handle.net/10398/8640 Files in this item: 1
Niels_Joseph_Jerne_Lennon_NEW.pdf (1.260Mb) -
Bajlum, Claus; Tind Larsen, Peter (København, 2007)[More information][Less information]
Abstract: This paper estimates the impact of accounting transparency on the term structure of CDS spreads for a large cross-section of rms. Using a newly developed measure of accounting transparency in Berger, Chen & Li (2006), we nd a downward-sloping term structure of transparency spreads. Estimating the gap between the high and low transparency credit curves at the 1, 3, 5, 7 and 10-year maturity, the transparency spread is insigni cant in the long end but highly signi cant and robust at 20 bps at the 1-year maturity. Furthermore, the eect of accounting transparency on the term structure of CDS spreads is largest for the most risky rms. These results are strongly supportive of the model by Du¢ e & Lando (2001), and add an explanation to the underprediction of short-term credit spreads by traditional structural credit risk models. URI: http://hdl.handle.net/10398/7189 Files in this item: 1
ssrn-id1006161.pdf (443.3Kb) -
Lateral Strategies for Scientists and Those Who Study ThemGorm Hansen, Birgitte (Frederiksberg, 2011)[More information][Less information]
Abstract: The thesis Adapting in the Knowledge Economy investigates the strategies deployed by academic scientists when trying to adapt and maneuver within an increasingly complex mixture of scientific, industrial and governmental agendas. Chapter one “From insights to invoice” summarizes the last decade of Danish research policy as a tendency towards intensified focus on interaction between the university and “outside” actors. Looking at Danish policy documents and interview data the chapter shows how policy changes responded to an idea of “ivory tower” researchers isolating themselves in Danish universities. Furthermore, the interaction agenda was motivated by the perception that knowledge was produced but not sufficiently used. Strongly influenced by the concept of the knowledge economy and that of mode 2 knowledge production, policy changes were directed at bridging a gap between the producers and the consumers of knowledge. A series of reforms and initiatives were launched to facilitate more interaction between science and industry as well as more responsiveness towards societies’ problems on behalf of the universities. This interaction agenda was coupled with an increase in the economic investment in research and an increased focus on competition between researchers in order to ensure high quality in knowledge production.... URI: http://hdl.handle.net/10398/8346 Files in this item: 1
Birgitte_Gorm_Hansen.pdf (1.768Mb) -
The Trial-and-Error Approach to OutsourcingBennedsen, Morten; Schultz, Christian (København, 2003)[More information][Less information]
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Issues of Ethics and Governance in Malaysia and ChinaBeh, LooSee (København, 2007)[More information][Less information]
Abstract: This paper seeks to develop an understanding of the issues that public administrators should strive to provide in ethical practices and governance thus allowing distinctive administrative and social traditions that each country possess to flourish. Significant changes and continuities in the realm of government in contemporary China and Malaysia will be drawn upon. Recent developments have brought a sense of urgency in contrast to complacency with the status quo. This paper reviews pertinent administrative and ethic issues related to both countries and whether the administrators engage in sustaining the reform agenda while still maintaining the professional capacity and flexibility of administrators when re-delegating responsibly within changing institutional settings. public administration, state, policy, administrative reforms, governance URI: http://hdl.handle.net/10398/7413 Files in this item: 1
loosee_beh_clean.pdf (156.8Kb) -
Bjørn-Andersen, Niels; Hansen, Rina (Auckland, 2011)[More information][Less information]
Abstract: This is a longitudinal study of the extent to which luxury fashion brands have struggled with the dilemma of on the one hand interacting with fans and customers online, while on the other hand retain the exclusivity, surprise, and innovation hype of the brand. We have developed a framework for assessing websites and social media sites of luxury fashion brands. We applied the framework in three empirical studies in 2006, 2008 and 2010. Our findings show that the observed luxury brands have increased their adoption of social and interactive digital Internet-based technologies since 2006. We also document some of the most interesting uses of Web 2.0 technologies fashion brands for creating an immersing and innovative environment online. While some brands like Burberry has gone „the full Monty‟, others like Prada has not had a functioning web-site since 2007, probably disappointed about their first attempts at „getting their feet wet‟ early on. The findings have theoretical relevance in the shape of the 8C framework, but it should also have relevance for practitioners, as it might function as a checklist for creators and management of fashion brand websites. URI: http://hdl.handle.net/10398/8526 Files in this item: 1
Rina_Hansen_2011_5.pdf (499.5Kb) -
Lando, Henrik; Shavell, Steven (København, 2002)[More information][Less information]
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The Portraval of Beauty in Woman's Fashion MagazinesMoeran, Brian (Frederiksberg, 2009)[More information][Less information]
Abstract: The primary contents of women’s fashion magazines are fashion, beauty and health. This paper sets out to explore the ways in which international fashion magazines such as Elle, Vogue and Marie Claire portray feminine beauty in textual and advertising matter and how their readers react to such portrayals. Beauty is analysed as grooming practice, and make-up as the prime symbol of the self and its many facets in social interaction. The paper looks at the different kinds of ‘face’ that magazines invite their women readers to put on and suggests that they – and their advertisers – adopt a ‘technology of enchantment’ as a means of exercise control over them. Magazine and advertising language is imbued with ‘magical’ power, and the paper shows how the structure of advertisements closely parallels that of magical spells used in certain healing rituals. It concludes by using magazine reader interviews to learn the extent to which women do or do not believe in such ‘spells’ and whether they are encouraged to buy into the ‘beauty myth’. URI: http://hdl.handle.net/10398/7817 Files in this item: 1
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consumer attitudes in UkraineSangwan, Sunanda; Golovkina, Natalia (København, 1999)[More information][Less information]
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