Browsing Departments by Title
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An Empirical Reconciliation of Two Critical ConceptsOhnemus, Lars (Frederiksberg, 2010)[More information][Less information]
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Influence of cultural prior-knowledge in cross-cultural communicationKano Glückstad, Fumiko (, 2012)[More information][Less information]
Abstract: The role of ontology in a multilingual context is one of the emerging challenges in our modern information society. This work first explains different types of ontology applications in a multilingual context based on a number of dimensions defined in [Cimiano 2010]. These dimensions are useful for clarifying the role of ontologies depending on different types of cross-cultural communication scenarios. What is emphasized here is a new dimension in the ontology applications, namely the inherent asymmetric relation of communication between a communicator and an information receiver, which has been inspired by the pragmatic approach of the so-called Relevance Theory of Communication (RTC) [Sperber 1986]. Based on this ground theory, a new framework for simulating the cognitive processes involved in a cross-cultural communication is proposed. URI: http://hdl.handle.net/10398/8646 Files in this item: 1
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Cross-lingual concept mapping based on the information receiver’s prior-knowledgeGlückstad, Fumiko Kano (Frederiksberg, 2012)[More information][Less information]
Abstract: A Japanese acquaintance who has been living in Denmark for more than 40 years formulated his difficult mission of undertaking translation tasks in the following way: “Once I deeply understood the two cultures [Denmark and Japan] and the cultural differences/nuances of conceptual meanings existing in the two countries, it became impossible for me to translate culturally-specific terms into the other language. Existing language resources [dictionaries etc.] are in this context useless”. What he was frustratingly expressing is that it becomes virtually an impossible task to precisely translate or convey the meaning of a Culturally-Specific Concept (CSC) if no exact equivalent concept exists in the Target Language (TL) culture. Despite this inherent frustration, communicators or translators are still required to convey such CSCs into a TL in an optimal manner such that a TL reader can instantly infer the original meaning of a given Source Language (SL) concept. In short, the key issue is whether there can be found a way to solve this inherently frustrating situation which even skilled human translators cannot easily cope with ? The challenge of translating CSCs from an SL is not only caused by the absence of equivalent concepts in a TL culture, but also due to differences of the background knowledge possessed by the two parties involved in a cross-cultural communication scenario. Sperber & Wilson (1986) emphasize that, although all humans live in the physical world, mental representations are constructed differently due to differences in our close environment and our different cognitive abilities. Because people use different languages and have mastered different concepts, the way they construct representations and make inference is also dissimilar. Since an individual possesses a total cognitive environment that is the set of facts based on his/her perceptual ability, inferential ability, actual awareness of facts, knowledge he/she has acquired and so on, it is much easier to achieve a so-called “asymmetric” coordination between communicator and audience (Sperber & Wilson, 1986).... URI: http://hdl.handle.net/10398/8546 Files in this item: 1
Fumiko_Kano_Gluckstad.pdf (11.35Mb) -
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Abstract: In this research note the author describes a methodology for doing literature reviews. The first part of the note describes a method for designing and performing the study each consisting of five steps. Following this framework a typology of strategies is proposed. URI: http://hdl.handle.net/10398/6295 Files in this item: 1
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Hatch, Mary Jo; Schultz, Majken; Williamson, John; Fox, Robert; Vinogradoff, Paul (København, 2001)[More information][Less information]
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Rohde, Carsten (Frederiksberg, 2011)[More information][Less information]
Abstract: Budgets and budget control has been known since the early 19th century1. However the use of budget control was until the beginning of the 1920ies in US primarily related to governmental units and states and to a minor extent to business units in practice. At that time James McKinsey describes budgetary control as involving the following2: 1. The statement of the plans of all the departments of the business for a certain period of time in the form of estimates 2. The coordination of these estimates into a well-balanced program for the business as a whole. 3. The preparation of reports showing a comparison between the actual and the estimated performance, and the revision of the original plans when these reports show that such a revision is necessary. As can be seen from the statement budgetary control includes at the same time a planning and coordination mechanism for actions and performance ex ante as well as a control mechanism ex post through a comparison between estimated and actual plans and performance. URI: http://hdl.handle.net/10398/8373 Files in this item: 1
Carsten_Rohde_Budgeting_Beyond.pdf (1.122Mb) -
M&A practices as a key instrument to improve M&A integrationHeimeriks, Koen H.; Zollo, Maurizio; Gates, Stephen (København, 2006)[More information][Less information]
Abstract: While firms increasingly rely on mergers and acquisitions as a key growth instrument, many firms have difficulty successfully integrating the target. To counter the disappointing statistics, some firms like IBM and Xerox use M&A practices that capture learnings to improve M&A integrations. Comparing occasional with master acquirers, we find that those that make effective use of such M&A practices increase their chances of success with up to 24%. While there are plenty of reasons for M&A integrations to fail, we derive four key lessons that give master acquirers a leading edge over their occasional counterparts. The findings are based on survey data by 101 firms engaged in 2,447 integrations over the past decade and one dozen expert interviews. The conclusions are based using case examples of master M&A integration practices from six master acquirers IBM, Xerox, Home Depot, Dow Chemical, GE Capital Finance and SC Johnson. JEL code: G34 URI: http://hdl.handle.net/10398/7478 Files in this item: 1
smg 2006-019 koens wp.pdf (95.82Kb) -
Abell, Peter; Felin, Teppo; Foss, Nicolai (København, 2007)[More information][Less information]
Abstract: Micro-foundations have become an important emerging theme in strategic management. This paper addresses micro-foundations in two related ways. First, we argue that the kind of macro (or "collectivist”) explanation that is utilized in the capabilities view in strategic management - which implies a neglect of micro-foundations - is incomplete. There are no mechanisms that work solely on the macro-level, directly connecting routines and capabilities to firm-level outcomes. While routines and capabilities are useful shorthand for complicated patterns of individual action and interaction, ultimately they are best understood at the micro-level. Second, we provide a formal model that shows precisely why macro explanation is incomplete and which exemplifies how explicit micro-foundations may be built for notions of routines and capabilities and for how these impact firm performance. Keywords: Routines, capabilities, micro-foundations, production function. JEL Code: L2, M1 URI: http://hdl.handle.net/10398/7474 Files in this item: 1
wp smg 69.pdf (300.6Kb) -
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Lotz, Maja (Frederiksberg, 2009)[More information][Less information]
Abstract: Afhandlingen ”The Business of Co-creation – and the Co-creation of Business” handler om, hvorledes danske produktionsvirksomheder tackler globaliserings udfordringer og muligheder gennem udviklingen af nye former for sam-skabende arbejdsorganiseringspraksisser. Studiet udforsker hvordan disse arbejdsorganiseringspraksisser bliver sam-skabt, (og hvad de sam-skaber) gennem en empirisk analyse af de arbejdsroller og fællesskaber, som muliggør sam-skabelsen af dem. Og omvendt, hvilke arbejdsroller og fællesskaber, der bliver muliggjort indenfor disse organisatoriske praksisser. På baggrund af kvalitative case studier i syv danske virksomheder analyseres specifikt, hvordan disse ”nye” måder at organisere arbejdet på er baseret på evnen til at samarbejde (og rivalisere) i, og mellem mange forskellige fællesskaber. Der ses endvidere på evnen til kontinuerligt at redefinere og rekombinere arbejdsroller og øvrige organisatoriske ressourcer mod øget vækst (menneskelig såvel som organisatorisk). Et andet træk ved disse arbejdsorganiseringspraksisser er, at autoritet og viden er distribueret lateralt, og at sam-skabelsesprocesserne mellem organisatoriske medlemmer er baseret på evnen til både at tro og tvivle på det man gør. Det vil sige på evnen til at tro og tvivle på eksisterende praksisser, hvilket er en forudsætning for kontinuerligt at kunne forbedre dem. Afhandlingen udforsker de menneskelige og organisatoriske praksisser og dynamikker, der knytter sig til disse samskabelses-processer blandt organisatoriske medlemmer. Det vil sige blandt både medarbejdere, ledere, kunder, leverandører og øvrige organisatoriske partnere indenfor nutidens arbejdsliv i danske produktionsvirksomheder, der opererer globalt. Afhandlingens empiriske undersøgelse er teoretisk informeret af en diskussion og reformulering af tre sociologiske grundbegreber: arbejdsorganisation, roller og fællesskab. De tre begreber redefineres relationelt, og udgør tilsammen afhandlingens analytiske perspektiv. Et perspektiv der sigter efter at videreudvikle forståelsen af de sam-skabende relationer mellem de tre begreber blandt organisatoriske medlemmer. Hermed søger afhandlingen at forstå nutidige virksomhedsdynamikker og -udfordringer ved at rette blikket mod samspillet mellem arbejdsroller, fællesskaber og arbejdsorganiseringspraksisser på et hverdagsligt mikro-niveau. Afhandlingens overordnede bidrag er at vise, hvordan samspillet mellem disse tre analytiske dimensioner (byggesten) faciliterer samskabelsen af arbejdsorganisatoriske praksisser med evnen til både at tro og tvivle på det man gør - for dermed kontinuerligt at skabe innovation (work organizing practices of belief and doubt). Med andre ord praksisser som fordi organisatoriske medlemmer både tror på det de gør, men også stiller spørgsmål til deres arbejdsrutiner og handlemønstre, rummer evnen til at forandre og forbedre deres arbejdspraksisser (eks. arbejdsrutiner, roller, fællesskaber, koordineringsmønstre etc.) gennem kontinuerlig re-kombination og refleksive sam-skabelsesprocesser. Et andet bidrag er at identificere karakteren af de arbejdsroller, der muliggør sam-skabelsen af disse arbejdsorganiseringspraksisser. Analysen viser at arbejdsrollerne i de case studier der studeres typisk kombinerer dimensionerne ”planlægning” og ”udførelse” på et hverdagsligt plan, og opererer som trans-aktionelle rutiner, der giver adgang til mangeartede ressourcer blandt organisatoriske medlemmer. Analysen viser også, at arbejdsrollerne ikke er predefinerede, men at de forhandles og transformeres løbende gennem sam-skabende fællesskaber, der åbner op for kontinuerlige læreprocesser. Et tredje bidrag er at indkredse karakteren og betydningen af de fællesskaber, der faciliterer arbejdsorganiseringspraksisser baseret på både tro og tvivl. Analysen illustrerer at fællesskab blandt organisatoriske medlemmer typisk erfares som en praktisk logik ”of connecting” bundet op omkring et fælles mål, at fællesskab (fællesskabelse) er både mulighedsskabende og begrænsende, og at det åbner op for læring og emotionel energi. Disse fællesskaber giver anledning til multiple rolledannelser. Analysen viser desuden, at fællesskaber på jobbet folder sig ud på mange organisatoriske niveauer, og derfor overskrider traditionelle bureaukratiske organisatoriske skel. Afhandlingens fjerde overordnede bidrag er at vise, hvordan danske produktionsvirksomheder gennem kontinuerlig reorganisering af deres arbejdspraksisser (samt arbejdsroller og fællesskaber) har formået at skabe både menneskelig og organisatoriske vækst. Ved at belyse samspillet mellem arbejdsroller, fællesskaber og arbejdsorganiseringspraksisser giver afhandlingen empirisk indblik i, hvordan disse organiseringspraksisser bidrager til sam-skabelsen af såkaldte ”lærende organisationsformer”. På den måde øger afhandlingen vores viden om indholdet af denne organisationsform, og dens rolle for danske produktionsvirksomheders evne til kontinuerligt at transformere sig, og udvikle nye konkurrencestærke organisatoriske praksisser for produktion, organisering og innovation i en mere og mere globaliseret verden. URI: http://hdl.handle.net/10398/7805 Files in this item: 1
maja_lotz.pdf (3.594Mb) -
Pedersen, Torben; Thomsen, Steen (København, 1999)[More information][Less information]
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a brief story of India's software industry and policy implicationsPatibandla, Murali; Kapur, Deepak; Petersen, Bent (København, 1999)[More information][Less information]
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Mahnke, Volker (København, 1997)[More information][Less information]
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Bramming, Pia (København, 2004)[More information][Less information]
Abstract: This article is about how a constructivist observation of development within Human Resource Management (HRM) opens the possibility for communicating about development in the language of possibility, seen in contrast to a language of deficiency. HRM is discussed as a paradoxical development concept, where the paradoxical consists in that when one focuses upon a proactive development ideal from a linear development understanding, one develops regressively, directly counter to one’s intentions. In this article two observation dimensions are developed, as well as two dimensions of how to cope with development on the background of the constructivist observation. URI: http://hdl.handle.net/10398/6708 Files in this item: 1
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Fuest, Clemens; Huber, Bernd; Nielsen, Søren Bo (København, 2004)[More information][Less information]
Abstract: Recent years have seen large swings in house prices in many countries. Motivated by housing price variations, proposals for taxing capital gains on housing have repeatedly been put forth. The idea seems to be that such taxes would curb the redistribution occurring between those owning houses and those trying to get into the market for owner-occupied housing. Our paper shows that at least in simple settings, a tax on real capital gains on housing will only lead to even bigger price swings and will not be able to redistribute between people appearing on either side of the housing market. Keywords: capital gains tax, housing market, price fluctuations JEL-Classification: H23, H24, R 31. Addresses: URI: http://hdl.handle.net/10398/7640 Files in this item: 1
wpec162004.pdf (178.3Kb) -
Huizinga, Harry; Nielsen, Søren Bo (København, 2005)[More information][Less information]
Abstract: Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that higher capital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive. JEL Classification: F20, H87 URI: http://hdl.handle.net/10398/7582 Files in this item: 1
wp24-2005.pdf (343.7Kb) -
Inference from the Business CycleRose Skaksen, Jan; Sørensen, Anders (København, 2004)[More information][Less information]
Abstract: The relative demand for skills has increased considerably in many OECD countries during recent decades. This development is potentially explained by capital-skill complementarity and high growth rates of capital equipment. When production functions are characterized by capital-skill complementarity, relative wages and employment of skilled labor are countercyclical because capital equipment is a quasi- fixed factor in the short run. The exact behavior of the two variables depends on relative wage flexibility. Relative wages are rigid in Denmark, implying that the employment share of skills should be countercyclical. The labor market is competitive in the United States and therefore relative wages of skilled labor are expected to be countercyclical. We find that the business cycle development of the two economies is consistent with capital-skill complementarity. Keywords: capital-skill complementarity, relative wages, business cycle URI: http://hdl.handle.net/10398/7537 Files in this item: 1
wpec102004.pdf (313.9Kb) -
Model choice and volatility calibrationBajlum, Claus; Tind Larsen, Peter (København, 2007)[More information][Less information]
Abstract: When identifying relative value opportunities across credit and equity markets, the arbitrageur faces two major problems, namely positions based on model misspeci cation and mismeasured inputs. Using credit default swap data, this paper addresses both concerns in a convergence-type trading strategy. In spite of dierences in assumptions governing default and calibration, we nd the exact structural model linking the markets second to timely key inputs. Studying an equally-weighted portfolio of all relative value positions, the excess returns are insigni cant when based on a traditional volatility from historical equity returns. However, relying on an implied volatility from equity options results in a substantial gain in strategy execution and highly signi cant excess returns - even when small gaps are exploited. The gain is largest in the speculative grade segment, and cannot be explained from systematic market risk factors. Although the strategy may seem attractive at an aggregate level, positions on individual obligors can be very risky. URI: http://hdl.handle.net/10398/7196 Files in this item: 1
ssrn-id956839.pdf (424.3Kb) -
Juul Andersen, Torben (København, 2005)[More information][Less information]
Abstract: Previous research found that capital structure affects performance when it is adapted to the level of environmental dynamism and pursuit of an innovation strategy. The current study reproduces some of these relationships in a more recent dataset but also identifies significant nuances across industrial environments. Analyses of a large cross sectional sample and various industry sub-samples suggest that other factors have influenced capital structure effects in recent years including flexibilities in multinational organization and effective strategic risk management capabilities. URI: http://hdl.handle.net/10398/7440 Files in this item: 1
smg wp 2005-002.pdf (601.2Kb) -
A Longitudinal Study of Corporate and Organisational Identity DynamicsKjærgaard, Annemette; Morsing, Mette (København, 2005)[More information][Less information]
Abstract: Research on identity has raised attention to the importance for managers to align corporate and organisational identity, and to express those identity features that are central, distinct and enduring to strengthen corporate image and reputation among a variety of stakeholders. Drawing from an extensive data collection from two longitudinal studies in the same organisation, Oticon A/S, this study challenges the advantage of an enduring corporate identity by exploring how the dynamics between an organisation’s corporate identity and its organisational identity unfolded over time. Following a grounded theoretical approach, a process model is developed to show how the strong corporate identity fluctuated from being productive for the alignment of organisational identity and member identification to being counterproductive during a period of ten years. The paper discusses the implications of endurance of a strong corporate identity, and contrary to prior research we suggest that a strong corporate identity may result in member disidentification. We also suggest that a strong enduring corporate identity may impede organisational development, because top management will disappoint external and internal audiences if a corporate identity change is suggested. The paper concludes by encouraging more longitudinal research to advance knowledge about the complex dynamics of interplay between corporate and organisational identity. URI: http://hdl.handle.net/10398/6451 Files in this item: 1