Browsing Departments by Title
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Red thread from a WorkshopProckl, Günter; Gammelgaard, Britta (Frederiksberg, 2012)[More information][Less information]
Abstract: Sustainability in business is clearly recognized as a very important topic which is intensively discussed in theory and practice. (When it comes to the social and ecological aspects of sustainability, the logistics and transportation industry is often considered one of the prime suspects to be identified as a major polluter reluctant to implement changes and improvements. A workshop was designed and organized in the fall of 2011 to start a discussion on the role that the logistics service industry plays or should play in the sustainability business. The clear objective was to work on the issue – not from the viewpoint of politics and society, not from the viewpoint of industry and the retail sector, and not from that of academia ‐ but from the view of the logistics service providers. In other words, the workshop was designed to help develop a clear statement of the role of the logistics industry. A statement of the logistics industry’s role as the logistics industry understands it. This short paper recapitulates the red thread of the workshop discussions and ends with a summary. This summary is meant as a first draft of a manifest of the industry regarding their view towards the topic of sustainability. It provides statements in response to four basic questions regarding sustainability. As this manifest is made by a focused, but in size and geography limited group, it is of course not representative. Therefore we would like to encourage everyone from the industry in addition to those from outside the industry to support us with comments. Tell us if and why you agree or not, and how we could improve and augment the statements made. URI: http://hdl.handle.net/10398/8585 Files in this item: 1
Prockl_Gammelgaard.pdf (405.4Kb) -
A critical management studies comparative assessment based on Japanese industrial relations researchTackney, Charles T. (, 2009)[More information][Less information]
Abstract: At the core of the present global crisis lies an ideological oversight that indicates standard business models are subject to fail due to moral hazard: managerial prerogative, particularly the U.S. variant, is not self-regulating in respect to either corporate risk or the stewardship of stakeholder trust. We know there is variance in national political economies, but less is known about legal factors informing firm-specific variance, especially as these regards trust and transparency. This paper reports research seeking to bridge this ‘gap’ by the introduction of comparative legal ecology employment models of the enterprise. The construct is derived from reflection upon industrial relations research into the existence and nature of Japan’s ‘lifetime employment system’. Construct parameters include employment security, labor unions and the degree of employee participation permitted (if any); model schematics are offered for the United States of America, Germany, Japan, Denmark, and the People’s Republic of China. The comparative models help to account for variance in the legal extent and nature of managerial prerogative, job security, and the degree of information, power, and resource transparency of any enterprise. These offer, in consequence, clear and clearly comparative benchmarks of industrial democracy. URI: http://hdl.handle.net/10398/7918 Files in this item: 1
wp 2009-1.pdf (332.2Kb) -
effekter af at harmonisere selskabslovgivningen i EUBennedsen, Morten; Nielsen, Kasper (København, 2002)[More information][Less information]
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a case of not learning from AsiaNarula, Rajneesh (København, 2002)[More information][Less information]
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Undersøgelse udført for Arbejdsdirektoratet i perioden august 2008 til april 2009Mik-Meyer, Nanna; Just Christensen, Bodil; Brehm Johansen, Mette (, 2009)[More information][Less information]
URI: http://hdl.handle.net/10398/8213 Files in this item: 1
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Iversen, Mikael (København, 2000)[More information][Less information]
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Motivation and Outcomes of Complementary and Synergistic Knowledge NetworksNielsen, Bo B. (København, 2000)[More information][Less information]
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[More information][Less information]
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Elming, Jakob (Frederiksberg, 2008)[More information][Less information]
Abstract: Reordering has been an important topic in statistical machine translation (SMT) as long as SMT has been around. State-of-the-art SMT systems such as Pharaoh (Koehn, 2004a) still employ a simplistic model of the reordering process to do non-local reordering. This model penalizes any reordering no matter the words. The reordering is only selected if it leads to a translation that looks like a much better sentence than the alternative. Recent developments have, however, seen improvements in translation quality following from syntax-based reordering. One such development is the pre-translation approach that adjusts the source sentence to resemble target language word order prior to translation. This is done based on rules that are either manually created or automatically learned from word aligned parallel corpora. We introduce a novel approach to syntactic reordering. This approach provides better exploitation of the information in the reordering rules and eliminates problematic biases of previous approaches. Although the approach is examined within a pre-translation reordering framework, it easily extends to other frameworks. Our approach significantly outperforms a state-of-the-art phrase-based SMT system and previous approaches to pretranslation reordering, including (Li et al., 2007; Zhang et al., 2007b; Crego & Mari˜ no, 2007). This is consistent both for a very close language pair, English-Danish, and a very distant language pair, English-Arabic. We also propose automatic reordering rule learning based on a rich set of linguistic information. As opposed to most previous approaches that extract a large set of rules, our approach produces a small set of predominantly general rules. These provide a good reflection of the main reordering issues of a given language pair. We examine the influence of several parameters that may have influence on the quality of the rules learned. Finally, we provide a new approach for improving automatic word alignment. This word alignment is used in the above task of automatically learning reordering rules. Our approach learns from hand aligned data how to combine several automatic word alignments to one superior word alignment. The automatic word alignments are created from the same data that has been preprocessed with different tokenization schemes. Thus utilizing the different strengths that different tokenization schemes exhibit in word alignment. We achieve a 38% error reduction for the automatic word alignment URI: http://hdl.handle.net/10398/7922 Files in this item: 1
jakob_elming.pdf (1.033Mb) -
Approaches to Knowledge Management PracticeSanchez, Ron (København, 2004)[More information][Less information]
Abstract: This paper explains two fundamental approaches to knowledge management. The tacit knowledge approach emphasizes understanding the kinds of knowledge that individuals in an organization have, moving people to transfer knowledge within an organization, and managing key individuals as knowledge creators and carriers. By contrast, the explicit knowledge approach emphasizes processes for articulating knowledge held by individuals, the design of organizational approaches for creating new knowledge, and the development of systems (including information systems) to disseminate articulated knowledge within an organization. The relative advantages and disadvantages of both approaches to knowledge management are summarized. A synthesis of tacit and knowledge management approaches is recommended to create a hybrid design for the knowledge management practices in a given organization. URI: http://hdl.handle.net/10398/7224 Files in this item: 1
wp04-01.pdf (147.0Kb) -
Jeppesen, Soeren (, 2009)[More information][Less information]
Abstract: The international literature on Corporate Social Responsibility (CSR) has focused on large rms, in the North, mostly applying normative, universal and positivist approaches. However, over the last 10-15 years increasing attention has been directed towards micro, small and medium-sized rms, SMEs. While the focus on CSR in SMEs mainly has been con ned to a Northern context, limited, though growing, focus has been on CSR in SMEs in a Southern or developing country context. The paper assesses the contributions on CSR and SMEs in Development. It does so by presenting three dominant and con icting perceptions of SMEs in the CSR literature (SMEs as problems vs. SMEs as innovators; SMEs as miniature versions of large rms vs. SMEs in their own right; SMEs responding to voluntary approaches vs. SMEs responding to state regulation). The paper then takes stock of what we know about CSR, SMEs and Development (concerning environmental issues; labour, safety & health; global supply chains; and nally CSR and SMEs in Clusters) and what we don’t know. The paper nally argues in favour of a critical research based on a) focus on Southern perspectives, b) SMEs in their own right, and c) application of context-sensitive approaches. It advocates the key issues of a critical CSR in SMEs in Development research agenda should be focused at the interface between SME, CSR and Development issues. It presents four main parts or areas of such an agenda and three suggestions concerning policy initiatives, before it brie y concludes on the changes that the eld has undergone over the 10-15 years observed. URI: http://hdl.handle.net/10398/7947 Files in this item: 1
wp 2009-9.pdf (1.274Mb) -
What Do We Know? Where Do We Go?Leca, Bernard; Battilana, Julie; Boxenbaum, Eva (København, 2006)[More information][Less information]
Abstract: This paper analyzes the literature that has been published on institutional entrepreneurship since Paul DiMaggio introduced this notion in 1988. Based on a systematic selection and analysis of articles, the paper outlines an emerging consensus on the definition and process of institutional entrepreneurship. It also presents the enabling conditions that have been previously identified and reviews the research methods that have been applied to the study of institutional entrepreneurship. Finally, based on this analysis, this paper highlights future directions for research on this topic. Researchers may use this paper to build targeted and sophisticated research designs that add value to the emerging body of literature on institutional entrepreneurship. Keywords: Institutional Entrepreneur, Institutional Change, Paradox of Embedded Agency URI: http://hdl.handle.net/10398/6705 Files in this item: 1
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Hull Kristensen, Peer; Lotz, Maja (Frederiksberg, 2010)[More information][Less information]
Abstract: This paper suggests that it is time to take the agency of teams seriously. Whereas the debate has previously focused on how firms may function more effectively by using team-based work-organization, our aim is to discuss and understand how teams effect the evolutionary dynamic of companies. Fieldwork in four Danish manufacturing companies helped us discover that firms as “communities of teams” are highly dynamic entities with complex layers of different team forms that operate, innovate and improve by constantly recombining work, collaborating across organizational divisions and redistributing authority, thereby challenging some of the existing “idioms” of team research and theories of the firm. The paper builds on these findings as we attempt to rethink research on teams by re-describing the evolutionary dynamics of firms and suggesting some themes that call for comparative research. URI: http://hdl.handle.net/10398/8205 Files in this item: 1
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[More information][Less information]
URI: http://hdl.handle.net/10398/8004 Files in this item: 1
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a narratological perspective on international acquisitionSøderberg, Anne-Marie; Cardel Gertsen, Martine (Frederiksberg, 2000)[More information][Less information]
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The Economic and Artistic Constitution of a Social PhenomenonWymann, Christian (Frederiksberg, 2011)[More information][Less information]
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A Useful Way of Burning MoneyBechmann, Ken L.; Raaballe, Johannes (København, 2005)[More information][Less information]
Abstract: Firms pay out cash using both dividends and share repurchases. In many aspects these two means are similar, but one important difference is that dividends are generally taxed more heavily than share repurchases. Nevertheless firms persist in paying out large amounts in dividends. This paper provides an explanation for this dividend puzzle by developing a class of signaling models violating the "single-crossing" property in which information about the quality of the firm is asymmetric between the management and the shareholders. In these models a high-quality firm can always signal its quality by using share repurchases only. However, in certain cases share repurchases become costlier on the margin for a high-quality firm than for a low-quality imitator. In such cases, the high-quality firm signals most cost efficiently by means of a combination of share repurchases and taxable cash dividends financed by the issuance of new shares. Taxable cash dividends financed by the issuance of new shares then can be considered a positive kind of money burning whose role is to signal a firm’s high quality. The implications of the models are consistent with several important empirical facts about dividends and share repurchases. Thus, this paper’s main contribution is to examine a range of new signaling models that provides a role for taxable cash dividends and share repurchases and to derive their empirical implications. Key words: Dividends, Share Repurchases, Signaling, Single-Crossing Property, Money Burning JEL Classification: G35, D82 URI: http://hdl.handle.net/10398/7156 Files in this item: 1
ken_bechmann_wp_elektronisk_samlet.pdf (203.9Kb) -
Lund, Diderik (København, 2003)[More information][Less information]
Abstract: Abstract Lund (2002a) showed in a CAPM-type model how tax depreciation schedules affect required expected returns after taxes. Even without leverage higher tax rates implied lower betas when tax deductions were risk free. Here they are risky, and marginal investment is taxed together with inframarginal in an analytical model of decreasing returns. With imperfect loss offset tax claims are analogous to call options. The beta of equity is still decreasing in the tax rate, but increasing in the underlying volatility. The results are important if market data are used to infer required expected returns, and in discussions of tax design. Keywords: Corporate tax, depreciation, imperfect loss offset, decreasing returns, cost of capital, uncertainty URI: http://hdl.handle.net/10398/7643 Files in this item: 1
wpec022003.pdf (341.1Kb) -
Keuschnigg, Christian; Nielsen, Søren Bo (København, 2003)[More information][Less information]
Abstract: In recent years, venture capital has increasingly become a factor in the financing of new firms. We examine how the value of mature firms determines the incentives of entrepreneurs to start up new firms and of venture capitalists to finance and advise them. We examine how capital gains taxes as well as subsidies to start-up costs of new firms affect venture capital-backed entrepreneurship. We also argue that dividend and capital gains taxes on mature firms have important consequences for start-up firms as well. JEL Classification: D82, G24, H24 and H25 Keywords: double moral hazard, entrepreneurship, taxes and venture capital URI: http://hdl.handle.net/10398/7592 Files in this item: 1
cepr nr. 4097.pdf (464.2Kb) -
Raimondos-Møller, Pascalis; Schjelderup, Guttorm; Nielsen, Søren Bo (København, 2006)[More information][Less information]
Abstract: We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs — here, as a strategic pre-commitment device and a tax manipulation instrument —, we show that decentralization is preferred in case of small tax differentials, whereas centralization can be more profitable, when tax differentials are large. In essence, the organizational flexibility of MNEs is triggered by the scope for tax minimization. Our analysis allows for both commitment and non-commitment to transfer prices, and for alternative modes of competition. Keywords: Centralized vs. de-centralized decisions, taxes, transfer prices, MNEs. JEL-Classification: H25, F23, L23. URI: http://hdl.handle.net/10398/7509 Files in this item: 1
wp7-2006.pdf (234.3Kb)