Browsing Ph.D. theses by Title
-
Understanding Preparation and PlanningLindholst, Morten (Frederiksberg, 2015)[More information][Less information]
Abstract: Most scholars agree that engaging in preparation and planning is key to a negotiation’s effectiveness but research has largely focused solely on what happens at the negotiation table, rather than in preparation for it. This thesis addresses the balance by clarifying which preparation and planning activities are undertaken to conduct a complex business negotiation. It examines not only what activities are conducted, but also by whom, and when. One important question for both practitioners and researchers alike is the extent to which practitioners follow the recommendations of what is an extensive and highly varied literature on negotiation preparation. A review of the literature enabled a comprehensive activity checklist to be developed which, coupled with a number of propositions about how preparation could be expected to be conducted, formed the foundation for the data collection and analysis. The bulk of research into negotiation uses data drawn from populations in experimental design settings. However, this study follows a qualitative research design, which has multiple sources of inquiry and which draws upon data grounded in a large global, industrial company and, thereby, contributes to the limited selection of negotiation research that is conducted outside of university settings. URI: http://hdl.handle.net/10398/9198 Files in this item: 1
Morten Lindholst.pdf (2.950Mb) -
An Everyday PerspectiveChristensen, Elizabeth Benedict (Frederiksberg, 2016)[More information][Less information]
Abstract: In this dissertation, I qualitatively explore the everyday lived experiences of thirty-three 1.5 generation undocumented youth (1.5GUY) in the United States. Specifically, I examine how 1.5GUY experience and cope with sense of belonging (SofB) in their everyday lives in relation to their undocumented legal status (ULS). These youth, who have migrated at or before the age of twelve, have grown up and been socialized in the United States. Due to the Supreme Court Case, Plyler v. Doe (1982), primary and secondary (K- 12) educational access has been extended to all children, regardless of legal immigration status. Because the 1.5GUY have the opportunity to participate in everyday social, educational, and cultural life even despite their ULS, their experiences of belonging are relatively privileged in relation to their second generation undocumented contemporaries. However, their opportunity for participation parity is temporary, decreasing, and comes to an abrupt end during their transitions to adulthood, when the need for legal status becomes increasingly more salient in everyday life. In my exploratory and phenomenological study, I analyze narratives constructed through semistructured interviews with 1.5GUY and supplement this material with data from participant observation. In my examination, I focus on the relationship between ULS and SofB in everyday life, and especially the relationship between emotions, experiences, and performances. I analyze empirical material for the presence of emotions and experiences related to SofB, for example attachment, comfort, inclusion, participation, identification, safety, and community and conversely, insecurity, instability, uncertainty, doubt, compromised identity, and exclusion that may influence SofB. I am interested in the banalities of everyday scenarios—actions, interactions, and locations—that shape the 1.5GUY’s SofB. To capture the dynamics and diversity of experiences, emotions, and coping strategies related to SofB, I incorporate theories of identity, recognition, and citizenship, and related concepts such as the right to the city, participation parity, and coming out. URI: http://hdl.handle.net/10398/9319 Files in this item: 1
Elizabeth Benedict Christensen.pdf (2.187Mb) -
A field study of a pharmaceutical companyBrogaard-Kay, Jacob (Frederiksberg, 2015)[More information][Less information]
Abstract: This PhD thesis studies performance management (PM) in complex organizational settings. In both academia and practice, PM as a subject has received increased attention over the past couple of decades. In academia, it has been studied across several research paradigms and disciplines, through empirical cases, structured experiments and philosophical investigations. In practice, the subject is typically “owned” by Human Resource (HR) departments of large-scale international organizations. Typically, employees in all hierarchical positions of such organizations become acquainted with a PM system via the responsibility given to them at the beginning of the year for achieving a set of goals by yearend. A recurrent idea is that there should be a clear link between the organization’s overall strategies and the sub-goals of each division, department, line managers and employees. However, this thesis studies closely how PM practices do not merely produce tangible outcomes and clear links between predefined goals and outcomes. Instead, it shows how PM systems and practices are constituted through endless interactions and relations between devices, texts, humans and events. Based on this way of studying the world, this thesis illustrates how PM practices play different roles in shaping the organizing of work in sometimes surprising ways. URI: http://hdl.handle.net/10398/9188 Files in this item: 1
Jacob Brogaard-Kay.pdf (4.911Mb) -
Kaspersen, Mia (Frederiksberg, 2013)[More information][Less information]
Abstract: The overall purpose of this thesis is to examine how and why internal processes, systems, and structures influence the construction of social and environmental reports. The three papers that are included in this thesis approach this research objective from three different but interrelated perspectives. Each of these perspectives is an essential aspect of reporting practices. By conducting case studies and including organisational members who participate in social and environmental reporting (SER) processes (Adams and Whelan, 2009; Farneti and Guthrie, 2009), this thesis strives to contribute to increased knowledge regarding organisational reporting behaviours and the construction of SER (Laine, 2009; Parker, 2007; Thomson and Bebbington, 2005; Adams, 2004; Gray, 2005; Adams and Larrinaga-González, 2007; Tilt, 2006; O'Dwyer, 2005b; Spence and Rinaldi, 2012; O'Dwyer et al., 2011; Tregidga et al., 2012b). Thus, by attempting to ‘look inside organisations’ and by emphasising the role of the organisational context, the three articles of this thesis provide insights into details regarding 1) the reporting environment and audit trail; 2) the role of stakeholder engagement in SER; and 3) why certain impacts of organisational activities are included (or excluded) in social and environmental reports. The three papers addressing these topics have been motivated by an aspiration to establish a more nuanced understanding of the current state of SER. URI: http://hdl.handle.net/10398/8667 Files in this item: 1
Mia_Kaspersen_Summary.pdf (1.332Mb) -
Articulations of Social and Natural Order in Mass Mediated Representations of BiotechnologyHorst, Maja (København, 2003)[More information][Less information]
Abstract: Afhandlingen undersøger massemedierede kontroverser om bioteknologi som politiske uenigheder ved at analysere argumenters konstruktion af problemer og løsninger. Det hævdes at ethvert argument i kontroverserne altid implicit artiku-lerer en eller anden bestemt forestilling om den sociale (og naturlige) orden og om, hvordan denne orden opretholdes eller kritiseres. En sådan forestilling er afgørende for at argumentet kan fungere som argument, dvs. som en menings-fuld sammenkædning af et problem og en mulig problemløsning. Kontroverser-ne om bioteknologi handler derfor ikke kun om teknologi og forskning, men er grundlæggende uenigheder om, hvilken rolle forskningen skal spille i samfun-det, og om social organisering i al almindelighed. En analyse af mønstre i disse argumenter kan derfor belyse de diskursive mulighedsbetingelser for regulering af bioteknologi i Danmark. Afhandlingens teoretiske grundlag er en relationel ontologi formuleret på bag-grund af den franske filosof og videnssociolog Bruno Latour, der giver anled-ning til at formulere en forståelse af offentlig meningsdannelse som en konstant produktion af italesættelse i netværk. For at kunne analysere denne strøm af ita-lesættelse inddrager afhandlingen den britisk-amerikanske antropolog Mary Douglas’ kulturteori som et analysestrategisk redskab. Det empiriske materiale udgøres af dagbladsartikler fra Politiken, Jyllandsposten, Information og Ekstra Bladet. På baggrund af en række søgeord er der udvalgt 1575 artikler i perioden 1. august 1997 – 31. december 2001, der omhandler sundhedsrelateret biotekno-logi. En foreløbig indholdsanalyse af disse artikler er dokumenteret i et bilag til afhandlingen. URI: http://hdl.handle.net/10398/7130 Files in this item: 1
maja_ horst.pdf (2.424Mb) -
Medarbejderes kommunikative handlekraftJuul Christiansen, Tanja (Frederiksberg, 2010)[More information][Less information]
Abstract: Organizational identity has traditionally been understood as a fixed product that can be identified and communicated to employees. Organizational identity formation should, however, be understood as a reflexive process. There is not just one organizational identity but several, and the construction of these identities takes place in a continuing process among several participants. Yet, in many organizations management aims at a conventional identity formation in the official internal identity communication, when communicating identity to employees with the ambition of creating a monolithic organization of devoted employees. This kind of conventional identity formation has several implications. Firstly, it creates a gap between the official and the unofficial identity formation. Secondly, it runs the risk of making the organization appear untrustworthy. Thirdly, it may lead to a homogenous work force, which seems contradictory to the strive for innovation and creativeness that also characterizes contemporary organizations. Finally, its inherent aim of social control seems morally questionable. Thus, organizations could beneficially strive for a higher degree of reflexiveness by letting more voices be part of the official identity formation. The empirically-based research on how to facilitate such reflexivity is, however, sparse. In order to address this gap in the literature, this PhD dissertation explores how to affect rhetorical agency at work by implementing internal employee blogs in organizations.... URI: http://hdl.handle.net/10398/8173 Files in this item: 1
Tanja_J_Christansen.pdf (1.757Mb) -
[More information][Less information]
Abstract: This thesis is the product of my PhD studies at the Department of International Economics and Management at Copenhagen Business School and consists of four essays - one literature review and three empirical studies - on different aspects of the corporate governance of banks. The four essays are self-contained and can be read independently. URI: http://hdl.handle.net/10398/7683 Files in this item: 1
illduara_busta.pdf (1.773Mb) -
The Norwegian maritime sectorWallevik, Kristin (Frederiksberg, 2009)[More information][Less information]
Abstract: The four papers in this thesis investigate corporate governance in family firms from different angles, with emphasis on industry and industry networks. I divide the industry networks into social and commercial networks, where social networks are measured by interlocking boards and commercial networks by investments in other firms in the same industry. Focus is on the governance structures in family firms, how industry and networks may be determinants of family ownership, and the effect of family ownership and strong industry networks on financial performance in certain industries (such as the maritime industry). Two of the papers are theoretical papers and two are empirical papers. The empirical papers are based on the same hand-collected dataset comprising 167 Norwegian listed companies from 1996-2005. The first paper - “Corporate Governance in Family firms” comprises a survey of the corporate governance literature on family firms, paying attention to the unique issues in the governance of these firms. I discuss different forms of ownership and how different agency contexts and business environments may suit family ownership better than other ownership structures. I also discuss how firms can reap the benefits of family ownership, by using a relational governance model, if there is an atmosphere of positive relationships, trust and shared visions. A relational governance model focuses on the social capital embedded in personal relations between owners, managers and board members. A contractual governance model, however, focuses on finding the optimal incentives in the relations between owners and managers, in addition to having greater focus on the monitoring role of the board. These two models may complement and supplement each other in a governance structure. The question is how these different governance models affect firms’ operations, decision-making, and competitiveness. The second paper - “The Effect of Industry Networks on Family Ownership” deals with possible effects of industry networks on the prevalence of family firms in different industries. I discuss how various networks can be determinants of family ownership, in addition to elements like incentives, monitoring, and altruism, as well as firm, industry and nation specific factors. I also discuss whether family firms can gain more from these industry networks than other firms due to a higher degree of ”thick trust”, strong owner-manager relations and the use of a relational governance structure. This paper proposes that strong social and commercial networks affect the number of family firms in an industry, as a result of the social capital embedded in these relations. Paper three - “Social and Commercial Networks as Determinants of Family Ownership - The Norwegian Shipping Industry” is an empirical paper testing whether industry networks are among the determinants of family ownership in the Norwegian shipping industry. The overall question is why family ownership is more prevalent in some industries, and which elements that influence this ownership structure. I focus on industry effects such as the number of firms in an industry and the social and commercial industry networks between firms. These are potential determinants of family ownership. I find that both industry and various industry networks have a significant and positive effect on family ownership in the shipping industry. The fourth paper - “Family Ownership, Networks and Financial Performance” takes up the question whether family ownership and various networks affect financial performance, measured by Tobin’s q and ROA lagged, or not. Earlier studies come to different conclusions regarding the relationship between family ownership and firm performance, which may be due to differences in the agency context of the studies. I add industry and industry networks as central variables to disentangle some of the contextual factors in this relationship. This paper argues that it is not necessarily the family ownership that affects performance, but how this ownership is used in a strategic manner. Establishing and using networks are seemingly a means of operation in some industries, sometimes with a positive effect on performance. URI: http://hdl.handle.net/10398/7901 Files in this item: 1
Kristin_Wallevik.pdf (3.039Mb) -
Webber, Stuart (Frederiksberg, 2012)[More information][Less information]
Abstract: This dissertation analyzes ways in which Multinational Enterprises (MNEs) shift profits from one country to another to reduce their income tax expense. This is an important topic for a number of reasons. From a country’s perspective, its income tax rates and policies can have a significant impact upon its tax revenue, economic competitiveness, and the vibrancy of its economy. From the MNE’s perspective, income tax rates and policies determine a firm’s tax obligations, and thus affect net income and enterprise value. The dissertation examines several ways in which MNEs shift profits to reduce income taxes, and consists of five chapters. The introductory chapter reviews the economic evidence demonstrating firms shift profits from one country to another in response to tax rates. In the past two decades a number of economic studies have shown firms use tax and accounting techniques to shift reported profits to low tax jurisdictions, and that chapter reviews key articles that have demonstrated this. The second paper explains how MNEs finance international investments to shift interest income to low-tax jurisdictions. It reviews government tax policies in a number of countries that have been enacted to limit interest income shifting, and recommends an approach to control this activity. The third paper examines tax efficient supply chains, in which tax departments and supply chain organizations collaborate to site business operations to achieve supply chain objectives and reduce tax obligations. The fourth chapter analyzes how some U.S.-headquartered firms have moved their corporate headquarters from the U.S. to tax havens, to reduce their tax expense and avoid U.S. international tax policies. The fifth and final chapter examines new U.S. tax regulations that propose to value intellectual property transfers in the same way outside investors would, which the U.S. Internal Revenue Service (IRS) calls its “investor model.” It also makes recommendations concerning how the investor model can be improved. URI: http://hdl.handle.net/10398/8457 Files in this item: 1
Stuart_Webber.pdf (1.230Mb) -
How Material Practices and their Symbolic and Physical Meanings Form a Colonising LogicLauesen, Linne Marie (Frederiksberg, 2014)[More information][Less information]
Abstract: This PhD thesis is the outcome of three-year doctoral study of corporate social responsibility (CSR) and stakeholder engagement in the water sector. This study contributes to new knowledge about water companies formed as hybrid organisations in the aftermath of the new public management (NPM) era worldwide. Today we see different hybrid organisations of water companies around the world that have either been fully privatised or quasi-privatised. Quasiprivatisation in Denmark means that water utilities are still perceived as natural monopolies, which has not made them into for-profit driven companies. Instead a simulated market and state regulation has been introduces with annual, national benchmarking to set a price cap as an upper limit for the consumer-price of water. Similar systems are seen in fully privatised water companies in the United Kingdom, the United States, and partially in South Africa. However, here the water companies are typically owned by private companies and not established as municipalityowned limited liabilities1 as in Denmark and elsewhere in Scandinavia. This PhD thesis proposes new models and principles and corporate social responsibility and stakeholder engagement of these water companies. The findings of the study suggest a new definition of a colonising logic of CSR competing and coexisting with the regulators’ colonising logic of NPM. Through the study and definition of these logics as colonising the water sector this PhD theisis provides an understand of new perspectives of how CSR is enacted through stakeholder engagement and how the logic of CSR frames the top managers’ claim: ”We are CSR!” (Interview B, March 2011) and the consequences of this logic. Both the logic of CSR and the logic of NPM is found to be based on the materials that the water companies are organised around, namely water. Water is perceived as a natural good that should ideally be free and plentiful for all citizens around the world. However, the competition between the two colonising logics stems from another material, namely the money or price that providing clean and pure water for all are allowed to cost the citizens. Through the dialectical interaction of these in terms of material practices between producing water and infrastructure to distribute it and collecting money as a payment for it and the regulation of this, this PhD thesis proposes a new definition of the role of materials and material practices underlying several institutional logics such as the institutional logic of capitalism, state, democracy, family, religion/science, profession, and corporation (Friedland & Alford, 1991; Thornton et al., 2012; Friedland, 2013). URI: http://hdl.handle.net/10398/8896 Files in this item: 1
Linne_Marie_Lauesen.pdf (8.076Mb) -
Essays on Turnover, Entrepreneurship and Location Choice in the Danish Maritime IndustryIsakson, Christine D. (Frederiksberg, 2013)[More information][Less information]
Abstract: It is critically important to understand the connection between social interaction and individual economic choice (Granovetter 2005). This thesis asks the overall question; How do social relations, specifically coworkers, in the organizational context, influence individual economic choice? The three economic outcomes being examined are turnover, entrepreneurship (the choice to start a business or firm) and location choice (the choice of where to live). These three economic choices are linked to social relations in the organizational context by examining different facets of coworker or peer influence. Common to all papers are mechanisms pertaining to communication, knowledge transfer and coworker influence. URI: http://hdl.handle.net/10398/8654 Files in this item: 1
Christine_Isakson_NEW.pdf (1.634Mb) -
Kulturanalytisk casestudie om udfordringer og dilemmaer med at forankre Coops CSR-strategiRosenstock, Maja (Frederiksberg, 2012)[More information][Less information]
Abstract: Ph.d.-projektet handler om forankringen af Coops CSR-strategi. Coop er, med sine 35.000 ansatte og 1200 butikker spredt ud over hele landet, Danmarks største dagligvarevirksomhed. Coop driver kæderne SuperBrugsen, Kvickly, Dagli’Brugsen, Irma og Fakta. De er ejet at Fællesforeningen for Danmarks Brugsforeninger (FDB), der igen ejes af 1,6 mio. danske forbrugere. Coop blev for nyligt udråbt som "CSR-områdets mediedarling", da de var den virksomhed i Danmark, der havde fået mest positiv CSR-omtale i medierne. Denne afhandling illustrerer, hvor svært det kan være, at praktisere CSR - selv for en virksomhed som Coop. Et af afhandlingens væsentligste bidrag er at undersøge forankringen af CSR-strategien, set indefra virksomheden selv, og på denne måde illustrere de mange udfordringer og dilemmaer, der er forbundet med at praktisere CSR. Netop kompleksiteten og de mange udfordringer og dilemmaer ved CSR-arbejdet beskrives sjældent. Tværtimod hører virksomhederne gang på gang om, hvordan CSR er en oplagt ’business case’, og om hvordan arbejdet med CSR skaber win-win situationer og giver konkurrencemæssige fordele. Afhandlingen kan dermed ses som en modvægt til de mange flatterende beskrivelser af CSR, som den direkte vej til bedre bundlinje og øget vækst. Således følger afhandlingen op på den strategiske tilgang til CSR og sætter denne under nærmere belysning. I afhandlingen diskuteres fordele og ulemper ved den strategiske CSR tilgang, ligesom det illustreres at implementeringen og forankringen af CSR-strategier langt fra er så ligetil, som det umiddelbart kan lyde, når CSR kontinuerligt beskrives som win-win situationer og konkurrencemæssige fordele. URI: http://hdl.handle.net/10398/8550 Files in this item: 1
Maja_Rosenstock.pdf (5.783Mb) -
Et casestudie om styring og meningsskabelse i relation til CSR ud fra en intern optikSkovmøller, Carina Christine (Frederiksberg, 2012)[More information][Less information]
Abstract: Ph.d.-afhandlingen undersøger betydningen af ledelsens styringsform i forhold til medarbejdernes meningsskabelse omkring CSR. Herunder hvorvidt CSR som koncept påvirker medarbejderes forventninger til ledelsens styringsform og sensegiving, og i givet fald hvordan. Ligeledes hvilke virksomhedsinterne processer der viser sig at have indflydelse på ledelsens styringsform og medarbejdernes meningsskabelsesproces i relation til CSR. Afhandlingen er baseret på et longitudinelt studie i VELUX hovedkontor i Hørsholm, Danmark, i forhold til implementeringen af Sustainable Living, som er det overordnede mål for VELUX’ arbejde med bæredygtighed såvel internt som eksternt. Data er indhentet med to års interval i henholdsvis 2008 og 2010 og er baseret på 70 interviews med medarbejdere, mellemledere og ledelse i 2008 og 2010 samt observationsstudier i sammenlagt 2½ år. Sideløbende med disse undersøgelser har jeg deltaget i seminarer, projekter & møder, fulgt presseomtale om CSR i VELUX og undersøgt interne dokumenter med relation til CSR området. URI: http://hdl.handle.net/10398/8421 Files in this item: 1
Carina_C_Skovmøller.pdf (1.402Mb) -
The Case of RomaniaSamson, Ramona (København, 2006)[More information][Less information]
Abstract: Europa undergår fundamentale forandringer i kølvandet på den Kolde Krigs afslutning. En afgørende begivenhed er udvidelsen af den Europæisk Union (EU), der indebærer, at de tidligere kommunistiske lande i Østeuropa bliver del af et samlet Europa. Samspillet mellem ydre og indre faktorer i disse samfund bevirker, at det i stigende grad er nødvendigt at befatte sig på en ny måde med studiet af europæisk forandring og integration. Svaret i denne afhandling er ’kulturel integration’. Afhandling tager sit afsæt i den aktuelle sociologiske debat vedrørende fremvæksten af et såkaldt postvestligt og postnationalt Europa. Denne indebærer, at ikke alene de østeuropæiske lande forandrer sig, men at hele Europa er genstand for grundlæggende refortolkning i takt med at landegrænser opblødes og Øst/vestdelingen af kontinentet gradvist ophæves. En sådan ’dobbelt synkronicitet’ (double syncronicity) står i modsætning til hovedparten af eksisterende teorier om europæisk integration, der forklarer Østeuropas integration i det øvrige Europa som ’transition’. Transitologien hviler på to grundantagelser: Dels at de østeuropæiske lande bevæger sig entydigt i retning af en vestlig model (konvergens), dels at integration alene udspiller sig indenfor rammerne af EU’s formelle institutionelle struktur (singularitet). I modsætning hertil er det opfattelsen hos denne afhandlings forfatter, at de aktuelle forandringsprocesser i de tidligere kommunistiske lande i Østeuropa ikke kan begribes fyldestgørende inden for rammen af disse traditionelle integrationsteorier. På denne baggrund spørger afhandlingens problemformulering: ”hvordan analyserer man forandringsprocesserne i Østeuropa i sammenhæng med de overordnede forandringer, der finder sted i Europa?” URI: http://hdl.handle.net/10398/7732 Files in this item: 1
ramona_samson.pdf (2.279Mb) -
Their Merits and Sophistication across ContextsHolm, Morten (Frederiksberg, 2012)[More information][Less information]
Abstract: The purpose of this dissertation is to expand our understanding of the applicability and performance effects of different Customer Profitability Measurement (CPM) models across contexts. Customer profitability measurement has attracted increasing interest recently – mainly in the marketing literature. The vast majority of this research has been case-based. Consequently, the evidence in this field consists of a number of case demonstrations indicating that using CPM models can be beneficial in specific industries but only very limited cross-sectional research investigating the general relationships between the CPM model use, context and firm financial performance. Researching these relationships is expected to contribute to marketing as well as management accounting literatures but also to managers working with or planning to start working with CPM models in practice for two reasons: First, marketing managers are increasingly required to be accountable for the marketing investments they expect to make. A better understanding of which CPM models that are applicable in different contexts will contribute to more efficient resource utilization in firms. Second, the management accounting literature on CPM models is very scarce despite the fact that this area is a key priority in practice. Knowledge on how CPM models are adapted to fit the environment in which the firm operates will contribute to our understanding of how CPM models should be designed but also to the general school of contingency-based management accounting research. URI: http://hdl.handle.net/10398/8437 Files in this item: 1
Morten_Holm.pdf (795.1Kb) -
Skjold, Else (Frederiksberg, 2014)[More information][Less information]
Abstract: In this PhD thesis, The Daily Selection, I will be addressing the overall question of how research on wardrobes can contribute to a more effective connection between the production and the consumption of dress objects. The thesis builds on exemplary studies of people in their wardrobes, with the aim of focusing on theoretical and methodological concerns and implications. It is structured in three parts, each of which consists -‐ independently -‐ of its own introductory framing, its own literature review, its own methods chapter, its own field work study, and its own conclusive reflections. As such, the parts, when taken as a whole, represent an evolving process through which my overall research questions are being filtered and reflected. My scholarly approach builds on the fusing of fashion and dress research and design research, in this way closing a gap between dress practice as, on the one hand, symbolic discourse and, on the other, as an embodied practice that is 'physically embedded' in the material capacities of dress objects. In Part I, I frame this view by addressing the concept of dressing as a 'bodily situated practice', as defined by Entwistle (2000), combined with a processual view on design and everyday practices, as defined by Shove et al. (2008). Based on these perspectives, I contribute with my own explanatory frameworks of 'sartorial systems' and 'sensory anchoring', on which I base the entire thesis. In order to operationalise these frameworks in my field work, I have developed a personal methodology for the wardrobe method that embraces the sensory and temporal aspects of dress practice. In Part II, I filter this through the vehicle of a collaborative project with Danish designer Mads Nørgaard, wherein I observe how dress objects from Nørgaard's collection are appropriated and used in the wardrobes of informants. In this way, I point to discrepancies between the production and the dissemination of dress objects that take place in the fashion industry, and to the ways that people use and experience these objects in their everyday lives. In Part III, I conduct a series of ‘wardrobe sessions’ with informants in collaboration with a designer, in order to explore how use practice might cast reflections back onto design processes. In my concluding chapter, I argue that my thesis contributes with a more facetted and reflected set of thinking in relation to dress practice, and that this way of thinking could potentially bring about radical changes in the way dress objects are currently produced, disseminated and sold. All together, this thesis shows that in order to establish a more tight fit between the production and consumption of dress objects, there is very good reason to look into the dress practices that are taking place in people’s wardrobes. URI: http://hdl.handle.net/10398/8992 Files in this item: 1
Else_Skjold.pdf (5.047Mb) -
Kirkedal, Andreas Søeborg (Frederiksberg, 2016)[More information][Less information]
Abstract: Stød is a prosodic feature in Danish spoken language that is able to distinguish lexemes. This distinction can also identify word class and has the potential to improve the performance of automatic speech recognisers for Danish spoken language. Stød manifestation exhibits a large amount of variability and may be perceptual in nature, because stød in some cases can be audibly perceived yet not be visible in a spectrogram. The variability is the primary reason there is currently no agreed upon acoustic or phonetic definition of stød. The working definition of stød is “. . . a kind of creaky voice” (Grønnum, 2005) and “stød is not just creak” (Hansen, 2015). In the present work, we investigate whether stød can be exploited in automatic speech recognition. To exploit stød without an acoustic or phonetic definition, we need to use a (almost) zero-knowledge datadriven approach which is based on a number of assumptions that we investigate prior to conducting ASR experimentation. We assume that stød can be detected in audio input, using acoustic features. To detect stød, we need to identify features that signal stød, which requires annotated data. To select the right features, the stød annotation must be reliable and accurate. We therefore conduct a reliability study of stød annotation with inter-annotator agreement measures, rank acoustic features for stød detection according to feature importance using a forest of randomised decision trees and experiment with stød detection as a binary and multi-class classification task. The experiments identify a set of features important or stød detection and confirms that we can detect stød in audio. Lastly, we model stød in automatic speech recognition and show that significant improvements in word error rate can be gained simply by annotating stød in the phonetic dictionary at the expense of decoding speed. Extending the acoustic feature vectors with pitch-related features and other features of voice quality also give significant performance improvement on both read-aloud speech and spontaneous speech. Decoding speed increases when we extend the acoustic feature vectors and actually improve decoding speed over the baseline where stød is not modelled. URI: http://hdl.handle.net/10398/9336 Files in this item: 1
Andreas_Søeborg_Kirkedal.pdf (5.921Mb) -
I et internationalt og komparativt perspektivKoerver Schmidt, Peter (Frederiksberg, 2013)[More information][Less information]
Abstract: Emnet for denne afhandling er dansk skatteretlig CFC-lovgivning. Denne form for lovgivning går kort fortalt ud på, at aktionæren i et selskab under særlige omstændigheder skal medregne en andel af selskabets indkomst til sin egen skattepligtige indkomst, selvom selskabet ikke har udloddet udbytte til aktionæren. I international sammenhæng er CFC en forkortelse for Controlled Foreign Corporation (eller Company), og som forkortelsen antyder, finder sådanne regler normalt kun anvendelse, hvis selskabet er kontrolleret af aktionæren og er hjemmehørende i udlandet. Med andre ord angår CFC-beskatning normalt indkomsten i udenlandske datterselskaber. Uden CFC-regler vil beskatningen af aktionæren normalt være udskudt til det tidspunkt, hvor det udenlandske datterselskab udlodder udbytte til aktionæren, eller hvor aktionæren afstår sin aktiepost i det udenlandske datterselskab. I andre tilfælde vil beskatning hos aktionæren slet ikke finde sted. Såfremt det land, hvori det udenlandske datterselskab er hjemmehørende, ikke beskatter datterselskabets indkomst eller kun beskatter indkomsten med en lav sats, er der således mulighed for at skatteudskydelse eller skatteundgåelse kan forekomme, hvis aktionæren indretter sig således, at indkomst oppebæres af det udenlandske datterselskab i stedet for hos aktionæren selv. Det grundlæggende formål med afhandlingen er – ved anvendelse at den retsdogmatiske metode – at analysere dansk CFC-lovgivning og praksis med henblik på at udlede gældende ret på området – de lege lata. I den forbindelse er det tillige hensigten at identificere uklarheder samt vurdere, om de danske CFCregler strider mod indgåede dobbeltbeskatningsoverenskomster eller EU-retten. Et yderligere formål med afhandlingen er at vurdere, hvorvidt dansk CFC-lovgivning kan anses for at imødekomme visse retspolitiske hensyn, og såfremt dette ikke er tilfældet at komme med alternative bud på, hvordan de danske CFC-regler med fordel kan udformes. Med andre ord har afhandlingen også haft til formål at komme med betragtninger de lege ferenda URI: http://hdl.handle.net/10398/8928 Files in this item: 1
Peter_Koerver_Schmidt.pdf (3.955Mb) -
Haulrich, Martin (Frederiksberg, 2012)[More information][Less information]
Abstract: Parallel treebanks have received increasing attention in the past few years, primarily due to their potential use in statistical machine translation. Creating parallel treebanks manually is a time-consuming and expensive task and for this reason there is considerable interest in creating treebanks automatically. This task can be solved using standard tools such as parsers and aligners. However, because parallel treebanks are based on parallel corpora, we are in a special situation where the same meaning is represented in two different ways. This thesis is about how we can exploit this information to create better parallel treebanks than we can by using standard tools.... URI: http://hdl.handle.net/10398/8385 Files in this item: 1
Martin_Haulrich.pdf (1.932Mb) -
Stenheim, Tonny (Frederiksberg, 2012)[More information][Less information]
Abstract: The dissertation investigates the decision usefulness of goodwill-accounting numbers. Theory and methodology from value relevance, earnings-management and corporate-governance literature are employed in order to investigate the decision usefulness. The dissertation compares the value relevance of goodwill reported under the impairment-only method (current IFRS) with the value relevance of goodwill reported under alternative accounting methods. It also investigates the extent to which goodwill-impairment losses under IFRS are associated with variables for economic impairment and/or earnings-management incentives. And finally, it investigates whether an estimate of misrepresentation of economic impairment in goodwill is associated with earnings-management incentives and/or corporate-governance mechanisms. The results suggest that the impairment-only method provides accounting numbers that more faithfully depict economic fundamentals as reflected in stock prices. The results also suggest that reported goodwill-impairment losses are not strongly affected by earnings-management incentives. Still, misrepresentation of economic impairment in goodwill does not seem to be constrained by corporate-governance mechanisms. In overall, these findings support the recently implemented impairment-only method under current IFRS URI: http://hdl.handle.net/10398/8398 Files in this item: 1
Tonny_Stenheim_2ed.pdf (2.371Mb)