Browsing Departments by Title
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Viborg Andersen, Kim; Juul, Niels Chr.; Korzen-Bohr, Sara; Pedersen, Jimmy Kevin (København, 2003)[More information][Less information]
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En skatteretlig analyse af SEL §§ 11, 11B og 11CTell, Michael (Frederiksberg, 2012)[More information][Less information]
Abstract: Emnet for denne afhandling er rentefradragsbegrænsningsreglerne i selskabsskattelovens §§ 11, 11B og 11C. Selskabets valg af finansiering består grundlæggende af et valg mellem egenkapital og fremmedkapital (gæld). Valget herimellem påvirker indkomstopgørelsen forskelligt. Ved gældsfinansiering flyttes beskatningen fra selskabsniveau til investorniveau, hvorved selskabsbeskatningen kontra investorbeskatningen er afgørende for de skattemæssige incitamenter ved valget mellem egen- og fremmedkapital. En lavere beskatning af investor, eksempelvis ved en ikke-hjemmehørende investor, skaber incitament til en højere gældsandel på selskabsniveau, hvorved at indkomst flyttes til beskatning udenfor Danmark.1251 Rentefradragsbegrænsningsreglerne i SEL §§ 11, 11B og 11C skal hindre en sådan udflytning af skattetilsvar i specifikke situationer. URI: http://hdl.handle.net/10398/8427 Files in this item: 1
Michael_Tel.pdf (6.612Mb) -
The European Commission; The Human Sciences Research Council (HSRC); INGINEUS; Department of Business and Politics; DBP; Department of Business and Politics; DBP (, 2011)[More information][Less information]
URI: http://hdl.handle.net/10398/8637 Files in this item: 2
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Moeran, Brian (, 2008)[More information][Less information]
Abstract: Fragrance and perfume connect with our most basic and primitive window on the world – our sense of smell. Animals use their sense of smell to find food, sense danger and mate. So, too, do human beings. Mothers and their babies bond through smell. Smell triggers memories buried long in our unconscious, probably because our sense of smell is linked directly to the limbic system, the oldest part of the brain, which is the seat of emotion and memory. Throughout the ages in Western civilization, fragrance has been used to communicate spirituality, passion, and both masculinity and femininity. URI: http://hdl.handle.net/10398/7772 Files in this item: 1
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Agambens politiske filosofi som anledningCarnera, Alexander (København, 2003)[More information][Less information]
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Clemmensen, Torkil (, 2009)[More information][Less information]
Abstract: Interaction design and usability have become important contributors to economic and cultural development in emergent economies in today’s global distribution of the use and production of IT, but research and practice that incorporate cultural and non-western perspectives on software and interactive products are still in their infancy. This chapter presents theory of cultural cognitive styles and standard usability, and a framework for thinking about the maturity of cultural usability. The framework has five levels. Level I concerns the localization of the user interface, level II focuses on the localization of the usability evaluation methods, level III emerges with new user groups, level IV concerns historical changes in the concept of usability itself, and level V deals with managing a complexity of user groups. The chapter uses recent empirical results from studies of culture and usability to illustrate the need for the framework for thinking about the maturity of cultural usability. URI: http://hdl.handle.net/10398/7949 Files in this item: 1
WP_2009_002.pdf (1.486Mb) -
Carl, Michael (, 2008)[More information][Less information]
Abstract: One of the aims of the Eye-to-IT project is to investigate the possibility of using eye-tracking devices for detecting situations of targeted help for human translators. A prerequisite for automated assistance in human translation is the understanding and modelling of reading behaviour, the ability to follow human eye movements and to map gaze sample points — the output of eyetracking devices — onto words and symbols fixated. Within the Eye-to-IT project we currently use a so-called “Gaze-to- Word Mapping” (GWM) device (ˇSpakov 2008) that first computes possible fixations from sequences of gaze sample coordinates and then maps the fixations on the words which are likely to be fixated. This paper suggests an alternative framework of a probabilistic gaze mapping model for reading, in which fixations on textual objects are directly computed from the gaze sample points. The framework integrates various knowledge sources with the aim to compute the most likely fixations on words and symbols on the basis of the available data. URI: http://hdl.handle.net/10398/8043 Files in this item: 1
CLS.pdf (186.2Kb) -
En valensgrammatisk undersøgelseSkot-Hansen, Annemette (Frederiksberg, 2009)[More information][Less information]
Abstract: The purpose of this dissertation is to map the valency structure of a subset of the French adverbs. More specifically, the dissertation seeks to answer the following questions: What valency structure follows from the lexical content of the adverbs investigated? What is the nature of the semantic relation established? What is the status of the valents relative to the adverb and relative to other valents? The empirical object of investigation is focused on adverbs derived from adjectives which take prepositional phrases headed by the preposition à as their complement. In addition, the delimitation chosen for this dissertation is a class of adverbs which share the feature that they carry the suffix -ment, which developed from the Latin noun mens, meaning “spirit/thought/mood/tenor”. It is argued that the fusion of an adverb and mens establishes the general meaning [in an adjective spirit/thought/mood/tenor], i.e. the adverb retains the general quality denoted by the adjective, but the meaning targets the verb situation (at clause level) or the quality (at phrasal level) which saturates the argument of the adverb. Following tradition, the analysis adopted here, takes the verb situation to be realised by the predicate, and the quality to be realised by an adjective phrase, which may be realised by a past participle or, in rare cases, by another adverb. Since the valent is required by the lexical content of the adverb, it is assumed, following Herslund and Sørensen, that the valent is a fundamental valent. Another important feature of the adverbs which are analysed in this dissertation is that they establish a relation between two entities. This means that in addition to its fundamental valent, the adverb takes a further valent which it links with the fundamental valent. This second valent is referred to as the second valent of the adverb. The two valents are analysed as two relata in a relation. Unlike the fundamental valent, the second valent is always at phrasal level. When the adverb functions at clausal level, the second valent is realised as the prepositional object of the preposition phrase headed by à. This realisation is, however, not possible when the adverb functions at phrasal level. It is argued that this is a consequence of the fact that it is impossible to insert other constituents between the adverb and the adjective, adverb or participle which is modified by the adverb. The result is that where the second valent is realised, the adverb moves from preposition to postposition relative to its fundamental valent. In the data investigated the second valent denotes very different entities such as situations denoted by verbs and qualities, but also objects and abstract entities. The individual adverbs which are investigated here each determine their valency. In general there are different sources that allow us to uncover the core meaning of a word. The sources chosen in this dissertation are: the semantic roles assigned by the adverbs, their symmetry, elements of shared semantics or partial synonymy, their morphology and etymological roots. In order to bring together these different sources, the dissertation postulates a denotation design for each adverb. The etymology of the adverbs has been a particularly helpful in determining the relation and valency they establish. In addition to adverb and adjective suffixes, the majority of the adverbs investigated have a preposition in their synchronic morphological make-up which denotes a relation between two entities: some adverbs contain both a preposition and a morpheme from another word class, e.g. comparativement and subséquemment, while others contain only a preposition, e.g. antérieurement and postérieurement. A very small subset does not contain a preposition, but only a single adverb morpheme which denotes the relation in question, so, for instance, the adjectives par and similis, which have formed pareillement and semblablement, denote a relation between two relata. From an etymological perspective, a few adverbs, such as latéralement, do not denote a relation – so it is only through the formal realisation of the preposition phrase that the relation is established. The dissertation maps the etymological and morphological structure of the adverb and the range of functions that the adverb and its valents can have at clausal and phrasal level. The function of the adverb is relevant to the extent that the function affects its semantics and its valency structure. The effect of function is seen in some adverbs when they operate on clausal or on phrasal level and in other adverbs when they modify entire clauses or just the verb. URI: http://hdl.handle.net/10398/7944 Files in this item: 1
Annemette_Skot-Hansen.pdf (2.974Mb) -
Og dens relevans i dagHull Kristensen, Peer (Frederiksberg, 2013)[More information][Less information]
Abstract: Dette working paper er en mere omfattende udgave af et Kapitel om ”Den tidlige Organisationssociologi”, som jeg har skrevet til Peter Kjær og Signe Vikkelsøs bog om Klassisk og Moderne Organiationssociologi, der er planlagt til at udkomme på Hans Reitsels Forlag i efteråret 2013. Dette working paper er mere omfattende og fylder flere ord end der var plads til i ovennævnte bog. Da meget af det, der nødvendigvis måtte skæres bort, forekommer mig specielt vigtigt, har jeg valgt at gennemarbejde den oprindelige version endnu en gang og udsende kapitlet på denne måde. Specielt vigtigt for mig var det, at der efterhånden, som jeg gravede, fremkom en vidensarkæologi, som var langt mere sammenhængende og stærk end jeg før havde troet. Samtidig blev det efterhånden tydeligt for mig at elementerne fra de forskellige forfattere kunne sættes sammen, således er der blev formet en meget stærk form for organisatorisk analyse-måde, som der er et voldsomt behov for i dag, hvor organisationsforskningen nok står over for lige så store udfordringer, som de tidlige amerikanske organisationssociologer gjorde under den progressive periode. URI: http://hdl.handle.net/10398/8772 Files in this item: 1
Peer_Hull_Kristensen.pdf (185.9Kb) -
generationsskifte sætter værdier og praksis på spilChristensen, Søren (København, 2003)[More information][Less information]
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En analyse af daginstitutionslederens betydning for et frivilligt engagement i de selvejende daginstitutionerHjerrild Carlsen, Mathilde; Højlund, Holger (Frederiksberg, 2014)[More information][Less information]
Abstract: I 2010 blev forsøgsprojektet ”Netværksledelse i selvejende daginstitutioner. Et partnerskabsprojekt mellem kommunerne Svendborg, Århus og København” sat i gang. Deltagere var paraplyorganisation for selvejende daginstitutioner Menighedernes Daginstitutioner (MDI), de tre kommuner, 116 selvejende daginstitutioner og forskere fra Copenhagen Business School (CBS). I forsøgsprojektet var et væsentligt motiv at eksperimentere med ny partnerskabsorganisering. Projektet blev, som titlen indikerer, bygget op omkring tre kommuners samspil med sine selvejende daginstitutioner. En målsætning var at undersøge mulighederne for at formulere nye veje for selveje herunder at undersøge partnerskabet som en ny måde at organisere sig på med civile kræfter i de offentlige velfærdsydelser på daginstitutionsområdet. Projektets dagsorden var på denne vis udtryk for en både forskningsmæssig interesse i og en praktisk dagsorden om at engagere civile kræfter i de offentlige ydelser. I følgeforskningen har forskere fulgt udvalgte institutioner og gennemført undersøgelser af frivilligt engagement. Ønsket har været igennem interviews at få viden om brugen af frivillige bestyrelser og forventninger til bestyrelsesmedlemmer i daginstitutioner. En sådan viden om bestyrelser vil spille sammen med det overordnede forsøgsprojekts fokus på ledelse af frivilligt engagement på betingelse af nye samarbejdsformer, der folder sig ud på tværs af den offentlige og frivillige sektor. Det er et håb, at undersøgelsen kan bidrage til at forstå og problematisere betingelser for ledelse og ledelsespositioner i samspillet mellem det offentlige og frivillige. Datagrundlaget for undersøgelsen er forvaltningsdokumenter, kvalitative interviews med ledere og bestyrelsesmedlemmer i 31 selvejende daginstitutioner i tre kommuner samt udtræk fra kvalitative kommentarer i en spørgeskemaundersøgelse besvaret af 1.975 forældre. URI: http://hdl.handle.net/10398/9082 Files in this item: 1
Hjerrild Carlsen_Hojlund.pdf (974.1Kb) -
What Would it Mean to be an Artisan of Finance?Thompson, Grahame (Frederiksberg, 2012)[More information][Less information]
Abstract: This paper confronts the question of what a revitalized financial sector might look like if this were to be reconfigured so as to reproduce first an artisanal like persona for the financial analyst and craft like organizational structure for financial businesses, and secondly if this were to be re-territorialized so that it acted like a partisan rather than, as at present, like a disembedded footloose structure of ‘global finance’. Initially the analysis is pitched at a rather abstract and theoretical level – pulling together artisans, nomads and partisans and tracing their intellectual lineages. But the chapter ends with three very concrete illustrations of actual financial relations in practice that meet some of the criteria for being both artisanal and partisanal. URI: http://hdl.handle.net/10398/8458 Files in this item: 1
Grahame_Thompson.pdf (1.310Mb) -
product differentiation in Indian durable consumer goods industrySanyal, Amal; Patibandla, Murali (København, 1999)[More information][Less information]
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on the Application of Three Techniques for Multivariate Data AnalysisJunghagen, Sven (København, 2000)[More information][Less information]
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Nistrup Madsen, Bodil; Odgaard, Anna Elisabeth (Frederiksberg, 2010)[More information][Less information]
Abstract: In order to develop a harmonised and efficient IT system, such as a database, it is important to be familiar with the underlying concept model (concept systems) for the relevant domain which the IT system should be designed to accommodate, as this forms the necessary firm foundation for designing the conceptual data model. Although there is no one-to-one correlation between concept and characteristic features in the concept model and classes and attributes in the conceptual data model, there are many similarities between concept modelling and conceptual data modelling, and by closely examining the relationship between the two models, we have strived to construct an algorithm for creating conceptual data models in Unified Modelling Language (UML) on the basis of concept models that adhere to the traditional principles and methods of terminology work. URI: http://hdl.handle.net/10398/8284 Files in this item: 1
bnm-aeo-TKE-2010-NEW.pdf (166.2Kb) -
New Adventures in the Public Management of Pay ScalesRennison, Betina Wolfgang (København, 2005)[More information][Less information]
Abstract: Communication makes a difference. The manner in which we communicate creates the phenomena we communicate about. It can seem obvious, but we are nevertheless seldom aware of the complexity this constructivist assumption implies. Through an analysis of a new salary system in the public sector of Denmark (called New Wage), this paper theorizes this complexity in terms of Niklas Luhmann’s systems theory. It identifies four wholly different ‘codes’ of communication: legal, economic, pedagogical and intimate. Each of them shapes the phenomena of ‘pay’, the construal of the employee and the form of management differently. In this chaos of codes the managerial challenge is to take a second order position in order to strategically manage the communication that manages management itself. Key words: Management; personnel management; human-relations; pay-system; communication; system-theory; discursive epistemology URI: http://hdl.handle.net/10398/6381 Files in this item: 1
wp17-2005.pdf (136.4Kb) -
Larsen, Øjvind (Akureyri, 2014)[More information][Less information]
Abstract: From their beginning in the 1930s, critical theory and the Frankfurt school had their focus on a critique of disturbed social relations in western society dominated by totalitarian political regimes like Stalinism, Fascism, Nazism, and by capitalism as an oppressive and destructive economic system and culture. Now, 80 years later, this has all become history and thus it is time to leave the concept of critical theory behind us, and instead bring the concept of critique to a broader theoretical framework like hermeneutics. This allows the possibility of retaining the theoretical intentions of the old Frankfurt school and at the same time there will be no boundaries by specific dominant theoretical perspectives. In this paper, such a framework for a critical hermeneutics is discussed on the basis of Weber’s, Gadamer’s, and Habermas’ theories on hermeneutics within the social sciences. URI: http://hdl.handle.net/10398/8998 Files in this item: 1
Ojvind_Larsen.pdf (56.98Kb) -
a redefinition of the strategies of local adaptation and global standardizationKragh, Simon (København, 2001)[More information][Less information]
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Towards Relational Leadership In the Cultural SectorFriis Møller, Søren (Frederiksberg, 2012)[More information][Less information]
Abstract: The thesis is an inquiry into how leadership is performed narratively in the cultural sector. Chapter 1 draws the cultural sector as a narrative landscape, and the reader is invited on a tour around this narrative landscape as seen through the eyes of some of the top guns in the cultural sector. Seen from this vantage, leadership in the cultural sector seems to be predominantly performed by relating narratives with reference to the metanarrative of the Enlightenment. The inquiry, however, draws on Lyotard (1984) to argue that such extralinguistic legitimization is in a crisis of legitimacy, wherefore the inquiry embarks on a problematization of the dominant understanding of leadership in the cultural sector with the activist aspiration of suggesting a postmoderning understanding of leadership in the cultural sector being performatively legitimized. Chapter 2 argues in favor of a relational, non-entitative understanding of narratives and it points to emplotment as a process of finding the best fit. This relational understanding of narratives allows the project to inquire into leadership performed narratively in all kinds of empirical settings, not confining itself to formal leadership contexts. Chapter 3 offers a genealogic approach to what the project has defined as the dominant narrative in the cultural sector, the narrative of art for art’s sake (the AFAS narrative), which the project argues function as an implicit standard. This includes notions of aesthetic autonomy such as suggested by Kant in 1790, artistic freedom and art for its own sake such as claimed by artists in the Romantic era, and the arm’s length principle as the ‘constitution of cultural policies’ in the post WW2 Western world. Chapter 4 provides an overview of alternative voices which have challenged the dominant narrative. These include post colonial studies, cultural entrepreneurial studies and consumer behavior studies which in various ways propose alternative ways to lead and support the cultural sector. Chapter 5 links the discussions in chapter 3 and chapter 4 to leadership studies, notably to discussions of leader-centered orientations versus leading relationally orientations. The chapter concludes by suggesting a new sensibility towards understanding leadership and meditates on how this might be achieved, paying attentions to the possibilities of overcoming the putative crisis of legitimacy the inquiry is placed in. Chapter 6 relates a case-study of Malmoe City Library which endeavors into a difficult, yet very promising process of reformulating what a library may become in a contemporary context. This process challenges the dominant narrative and thus the current understanding of what a library should be, and this deviation from the dominant narrative challenges leadership. Chapter 7 assembles three different approaches to challenges the dominant narrative and to make new interpretive resources available to the understanding of leadership in the cultural sector. First, givrum.nu, a social movement working with arts, second, Mogens Holm, a leader in the cultural sector in a transition phase, and third, Copenhagen Phil, a classical symphony orchestra striving to avoid becoming a parallel society phenomenon. These case studies are conducted as written interviews with the cases, in an attempted un-edited form to also introduce relational processes informed by a power with relation to my own research project. Chapter 8 reflects on the case-studies in chapter 6 and chapter 7 in light of the two approaches to leadership discussed in chapter 5. It does so by linking my study to relational leadership theory in order to see how this theoretical field might inform my inquiry and how my inquiry might inform this field. It equally offers five possible reconstructions of the cases before concluding the research project by summing up contributions to the empirical field and the research fields, as well as by pointing to areas which could be further developed in future research. In line with the aspirations of the relational constructionist framework of the project, the inquiry does not offer a conclusion. Instead it encourages further reconstructions, thus submitting itself to the performative legitimization it argues in favor of. URI: http://hdl.handle.net/10398/8590 Files in this item: 1
Søren_Friis_Møller.pdf (1.809Mb) -
Political Culture and History in the Nordic CountriesØstergaard, Uffe (Frederiksberg, 2014)[More information][Less information]