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The European Undergraduate Research-Oriented Participatory Education (EU-ROPE) At Copenhagen Business SchoolTackney, Charles T.; Strömgren, Ole; Sato, Toyoko (København, 2006)[More information][Less information]
Abstract: While the knowledge management literature has addressed the explicit and tacit skills needed for successful performance in the modern enterprise, little attention has been paid to date in this particular literature as to how these wide-ranging skills may be suitably acquired during the course of an undergraduate business school education. This paper presents case analysis of the research-oriented participatory education curriculum developed at Copenhagen Business School because it appears uniquely suited, by a curious mix of Danish education tradition and deliberate innovation, to offer an educational experience more empowering of essential tacit knowledge skills than that found in educational institutions in other national settings. We specify the program forms and procedures for consensus-based governance and group work (as benchmarks) that demonstrably instruct undergraduates in the tacit skill dimensions of knowledge thought to be essential for success following graduation. URI: http://hdl.handle.net/10398/7043 Files in this item: 1
eu-rope.pdf (275.6Kb) -
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Abstract: Denne afhandling indeholder en retsdogmatisk analyse af beskatning af derivater efter gældende dansk ret. Derivater er finansielle instrumenter, hvis værdi direkte afhænger af værdien af en eller flere underliggende aktiver. De mest kendte derivater er futures, forwardkontrakter, optioner og swaps. Derivater handles flittigt på det finansielle marked og anvendes til at hedge uønskede risici, spekulere i fremtidige markedspriser og udnytte eventuelle arbitrage muligheder. Begrebet derivater anvendes ikke i dansk skatteret. Generelt er kontrakter, der betegnes som forwardkontrakter (terminer) og optioner (aftaler om køberetter og salgsretter) omfattet af det skatteretlige begreb finansielle kontrakter. Beskatningen af finansielle kontrakter er særskilt reguleret i Kursgevinstloven og en analyse af reglernes anvendelsesområde udgør den primære del af afhandlingen. I analysen af den skatteretlige behandling af derivater analyseres to grundlæggende problemstillinger; kvalifikation og behandling. Kvalifikationen af instrumenterne og det tilhørende afkast er essentiel, eftersom den samlede skattepligtige indkomst og formue inddeles i flere indkomsttyper, som kan underlægges en differentieret skatteretlig behandling. Kvalifikationen af finansielle instrumenter følger af KGL §§ 29 og 30. Herefter er terminskontrakter, købe- og salgsretter samt strukturerede fordringer omfattet af begrebet finansielle kontrakter og derfor de særlige regler om generel lagerbeskatning. Det følger af forarbejderne, at reglerne ligeledes finder anvendelse for finansielle kontrakter, der indgår som et delelement i en samlet aftale. I den forbindelse er det vurderet hvorvidt og i givet fald hvornår, finansielle instrumenter skal kvalificeres som ét samlet instrument eller alternativt splittes op i delkomponenter. Dette skal ses i lyset af, at derivater alene eller i kombination med andre finansielle instrumenter netop kan anvendes til at duplikere afkastet på andre transaktioner. Visse typer af kontrakter er positivt undtaget efter KGL § 30 under opfyldelse af leveringskravet, kravet om ingen afståelse og ingen modgående kontrakter.1032 Generelt skal de undtagne kontrakter beskattes sammen med det underliggende aktiv. Dette er formentlig også årsagen til, at betingelserne for undtagelsen er, at den finansielle kontrakt er tæt knyttet til ejerskab af det underliggende aktiv. URI: http://hdl.handle.net/10398/8438 Files in this item: 1
Katja_Joo_Dyppel.pdf (5.943Mb) -
Højbjerg Jacobsen, Rasmus (Frederiksberg, 2010)[More information][Less information]
Abstract: I perioden januar til september 2010 har CEBR udført en analyseopgave for Mødrehjælpen. Formålet med denne analyse har været at belyse, i hvilket omfang Mødrehælpens Projekt I Gang økonomisk bidrager til, at de mødre, der deltager i projektet, klarer sig bedre. Da der ikke har været individdata til rådighed om projektets deltagere, har den nærværende analyse både haft som formål at identificere en gruppe af mødre, der er sammenlignelige med deltagerne samt belyse, hvordan denne og andre grupper af mødre klarer sig i samfundet. Den første rapport fra projektet udkom i august. Denne udgave indeholder yderligere oplysninger anvendelsen af sundhedssystemet samt brug af receptpligtig medicin. Undervejs har en række personer givet værdifulde kommentarer til projektet, og forfatteren vil gerne takke alle herfor. Særlig tak skal rettes til Martin Junge for sin store hjælpsomhed i forbindelse med dette projekt. URI: http://hdl.handle.net/10398/8576 Files in this item: 1
Rasmus_H_Jacobsen_2010.pdf (472.9Kb) -
AnalyserapportHøjbjerg Jacobsen, Rasmus (Frederiksberg, 2011)[More information][Less information]
Abstract: I perioden marts 2011 til august 2011 har CEBR udført en analyseopgave for Specialfunktionen for Ligestilling. Formålet med projektet har været at levere en mængde beskrivende statistik over, hvordan unge mødre klarer sig i Danmark fordelt på de enkelte jobcenterområder. Undervejs har en række personer givet værdifulde kommentarer til projektet, og forfatteren vil gerne takke alle herfor. Der skal også lyde en stor tak til Christine Marie Skovgaard for værdifuld assistance på projektet. URI: http://hdl.handle.net/10398/8581 Files in this item: 1
Rasmus_H_Jacobsen_2011_b.pdf (1.174Mb) -
Åkerstrøm Andersen, Niels (København, 2001)[More information][Less information]
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tre samfundsvidenskabelige analysestrategierHøjbjerg, Erik (København, 2004)[More information][Less information]
Abstract: Dette arbejdspapir er et forarbejde til et kapitel i bogen ’Socialkonstruktivistiske analysestrategier’ redigeret for Samfundslitteratur af Niels Åkerstrøm Andersen, Anders Esmark og Carsten Bagge Laustsen. Bogen forventes udgivet ultimo 2004. URI: http://hdl.handle.net/10398/6328 Files in this item: 1
wp9-2004.pdf (250.2Kb) -
How to evaluate and select new scientific knowledge by introducing the social dimension in the evaluation of research qualityHansson, Finn (København, 2002)[More information][Less information]
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Bennedsen, Morten; Nielsen, Kasper (København, 2002)[More information][Less information]
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Er Nørbyrapportens anbefalinger til gavn for aktionærerne?Rose, Caspar (København, 2004)[More information][Less information]
Abstract: Abstract: This article presents an empirical analysis of board composition and financial performance using a unique sample of Danish listed firms. In 2002, a group consisting of four prominent business leaders formulated Denmark’s own code of good corporate governance, entitled the Nørby report, The report consists of various recommendations aiming at strengthen Danish firms competitiveness and value creation including some specific recommendations concerning board composition. However, the analysis shows that none of the recommendations impact Tobin’s Q. Specifically, board size, proportion of insiders, positions held by board members in other firms do not significantly impact Tobin’s Q. The analysis only finds that the average age of the board has a significantly negative impact on performance. Board diversity, measured by the fraction of women and foreigners in boards as well as the educational background of board members does not impact performance either. URI: http://hdl.handle.net/10398/7138 Files in this item: 1
endeligt_wp_2004_2.pdf (675.6Kb) -
the role of industrial researchers' decision-makingHusted, Kenneth (København, 1999)[More information][Less information]
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Enriching software process improvement with knowledge managementHansen Hansen, Bo (Frederiksberg, 2009)[More information][Less information]
Abstract: Formålet med denne afhandling er at belyse, hvorledes softwarevirksomheder kan forbedre deres udviklingspraksis ved at udnytte deres vidensressourcer bedre. Afhandlingen belyser dette ved at besvare følgende forskningspørgsmål: • Hvorledes kan en softwarevirksomheds videnstyringsstatus bestemmes med henblik på at kunne identificere vidensrelaterede forbedringsområder? • Hvorledes kan forbedringer af sådanne områder planlægges via design og tilpasning af nye organisatoriske tiltag til styrkelse af organisationens læringsmuligheder? • Hvorledes kan sådanne forbedringsinitiativer faciliteres og implementeres for at sikre accept og fortsat udvikling? Afhandlingen er en del af det nationale forskningsprojekt Softwareprocesser og Viden og er udarbejdet som et aktionsforskningsprojekt hos softwarevirksomheden Systematic Software Engineering i Århus. Afhandlingen leverer, foruden forbedringer i den involverede organisation, teoretiske og metodiske bidrag til softwareprocesforbedringsfeltet ved at vise hvorledes teoretisk input fra vidensstyringsfeltet kan integreres i og styrke softwareprocesforbedringsfeltet, samt ved at vise hvorledes komplekse organisatoriske sammenhænge kan belyses ved at anvende en passende og fleksibel portefølje af analyse— og interventionsteknikker. Derudover bidrager afhandlingen med udviklingen af en balanceret teori om vidensstyring i softwareprocesforbedring. Til dette formål introduceres begreberne eksemplarisk og situeret videnstype og normativ og reflektiv processforbedring. Afhandlingen anskueliggør desuden, hvorledes et længerevarende samarbejdsbaseret studie har bidraget med resultater internt i case-organisationen ved at designe og tilpasse en ny projektevalueringsproces, der er baseret på et skifte mod en situeret vidensorganisation ved aktivt at involvere de eksisterende ekspertnetværk i organisationen. Gennem designet af denne ny proces belyses, hvorledes Softwareprocesforbedringsfeltet på et teoretisk niveau styrkes igennem integration af teorier fra beslægtede felter. Afhandlingen viser, hvorledes kulturanalyse og videnskort kan anvendes som softwareprocesforbedringsteknikker. Derudover antyder afhandlingen en balanceret teori om vidensstyring i softwareprocesforbedring, der beskriver betydningen af at søge en ligevægt imellem den herskende organisatoriske videnstype (eksemplarisk vs. situeret) og softwareprocesforbedringsmetode (normativ vs. reflektiv). Slutteligt viser denne afhandling, hvorledes et længerevarende forskningsprojekt, inspireret af aktionsforskning, kan styres og fokuseres igennem anvendelsen af Collaborative Practice Research URI: http://hdl.handle.net/10398/7902 Files in this item: 1
Bo_Hansen_Hansen_1.pdf (16.57Mb) -
Caught in-between organizational fieldsDarmer, Per (København, 2003)[More information][Less information]
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Networks and Meaning in the Opposition Against the Proposal for a Directive on Temporary Work in the Council of Ministers of the European UnionNedergaard, Peter (, 2005)[More information][Less information]
Abstract: This article contains a case study of the behavior of a blocking minority in the Council of Ministers. An important result is that the behavior of Member States cannot in this case be explained directly by domestic circumstances and interests as it is often done in the neoliberal literature. Instead, necessary variables offered in this article are tight networks and their ability to create meaning in being part of the blocking minority through an attractive story-line. If generalized, it means that the influence of story-lines created by discourse-coalitions has to be upgraded as explanations of the behavior in the Council of Ministers and that actors providing the network with hegemony can critically strengthen an issue network. URI: http://hdl.handle.net/10398/7910 Files in this item: 1
WP2005-2 blocking_minorities2.pdf (276.8Kb) -
Bennedsen, Morten; Kongsted, Hans Christian; Meisner Nielsen, Kasper (København, 2004)[More information][Less information]
Abstract: Previous work on board size effects in closely held corporations has established a negative correlation between board size and firm performance. We argue that this work has been incomplete in analysing the causal relationship due to lack of ownership information and weak identification strategies in simultanous equation analysis. In the present paper we reexamine the causal relationship between board size and firm performance using a dataset of more than 5,000 small and medium sized closely held corporations with complete ownership information and detailed accounting data. We test the potential endogeneity of board size by using a new instrument given by the number of children of the founders of the firms. Our analysis shows that board size can be taken as exogenous in the performance equation. Furthermore, based on a flexible model specification we find that there is no empirical evidence of adverse board size effects in the typical range of three to six board members. Finally, we find a significantly negative board size effect in the minority of closely held firms which have comparatively large boards of seven or more members. URI: http://hdl.handle.net/10398/7566 Files in this item: 1
wpec092004.pdf (252.8Kb) -
Tools from the AGORA 2.0 workshopsLyck, Lise (Frederiksberg, 2012)[More information][Less information]
Abstract: In order to develop attractions to promote tourism and use of local nature and culture some in-struments can be useful to apply to achieve a successful development, but how to do it in practice is often the question. What is presented is a design for development. Realization requires in-volvement of decision makers and of economic resources outside the AGORA 2.0 project. In other words, what can be presented are design models for decision making. This booklet is meant to be a help in this process. It is based on the principle “learning by doing” applied to product/service ideas and concepts which the participants in the workshops have elab-orated themselves. These examples have already been discussed and presented for the 22 AGORA 2.0 partners based on a draft version. It is furthermore based on “Baltic transnational learning”, as a result of all participants coming from different Baltic countries and with a variety of ideas rooted in Baltic landscapes and tradi-tions. The knowledge sharing has taken place in workshops in the Baltic Sea Region countries. The work packages in AGORA 2.0 include workshops and development of a network that can connect and link Baltic developers and AGORA 2.0 partners and thereby create a vivid Baltic cul-tural cooperation and development. URI: http://hdl.handle.net/10398/8711 Files in this item: 1
Lise_Llyck_2.pdf (924.5Kb) -
Hvass, Kristian (Frederiksberg, 2012)[More information][Less information]
Abstract: Research in business model innovation has identified its significance in creating a sustainable competitive advantage for a firm, yet there are few empirical studies identifying which combination of business model activities lead to success and therefore deserve innovative attention. This study analyzes the business models of North America low-cost carriers from 2001 to 2010 using a Boolean minimization algorithm to identify which combinations of business model activities lead to operational profitability. The research aim is threefold: complement airline literature in the realm of business model innovation, introduce Boolean minimization methods to the field, and propose alternative business model activities to North American carriers striving for positive operating results. URI: http://hdl.handle.net/10398/8403 Files in this item: 1
Kristian_Hvass_WP_2012.pdf (69.29Kb) -
motives and obstaclesMøllgaard, H. Peter; Schröder, Philipp (København, 1998)[More information][Less information]
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Birkeholm Munk, Kasper (København, 2002)[More information][Less information]
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Foss, Nicolai Juul (København, 1997)[More information][Less information]
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the case of PA-consultingMahnke, Volker; Hammerqvist, Mattias (København, 2001)[More information][Less information]