Browsing Ph.D. theses by Title
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Rhizomatic stories of representational faithfulness, decision making and controlLennon, Niels Joseph Jerne (Fredriksberg, 2013)[More information][Less information]
Abstract: There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a procedure which is developed with the purpose of standardising the calculations as to become comparable (Financial Accounting Standards Board, 1980a). In the beginning of the 1970’s in the accounting information literature, simultaneously with the foundation of the American Financial Accounting Standards Board (FASB), an academic discussion regarding which qualitative characteristics accounting information ought to have, emerges (e.g. Ijiri, 1975, Hines, 1988 og Ingram and Rayburn, 1989). This was caused by FASB’s work on a conceptual framework Standard of Financial Accounting Concepts (SFAC), which was meant as a guide to the standard setters in the development of new accounting standards/principles. A new notion, representational faithfulness, was introduced in SFAC no. 2. The discussion about representational faithfulness is equivocal and no unambiguous definition of what representational faithfulness actually is. This has occasioned a range of dialogues about the representativity of accounting information, the accounting setters’ roles and effects of disclosure of accounting information... URI: http://hdl.handle.net/10398/8640 Files in this item: 1
Niels_Joseph_Jerne_Lennon_NEW.pdf (1.260Mb) -
Lateral Strategies for Scientists and Those Who Study ThemGorm Hansen, Birgitte (Frederiksberg, 2011)[More information][Less information]
Abstract: The thesis Adapting in the Knowledge Economy investigates the strategies deployed by academic scientists when trying to adapt and maneuver within an increasingly complex mixture of scientific, industrial and governmental agendas. Chapter one “From insights to invoice” summarizes the last decade of Danish research policy as a tendency towards intensified focus on interaction between the university and “outside” actors. Looking at Danish policy documents and interview data the chapter shows how policy changes responded to an idea of “ivory tower” researchers isolating themselves in Danish universities. Furthermore, the interaction agenda was motivated by the perception that knowledge was produced but not sufficiently used. Strongly influenced by the concept of the knowledge economy and that of mode 2 knowledge production, policy changes were directed at bridging a gap between the producers and the consumers of knowledge. A series of reforms and initiatives were launched to facilitate more interaction between science and industry as well as more responsiveness towards societies’ problems on behalf of the universities. This interaction agenda was coupled with an increase in the economic investment in research and an increased focus on competition between researchers in order to ensure high quality in knowledge production.... URI: http://hdl.handle.net/10398/8346 Files in this item: 1
Birgitte_Gorm_Hansen.pdf (1.768Mb) -
Candi, Marina (København, 2008)[More information][Less information]
Abstract: The goals of this thesis are to examine new technology-based firms’ use of aesthetic design as an element of service innovation and to explore potential relationships between aesthetic design and performance in this same context. There is a scarcity of research on aesthetic design as an element of service innovation, particularly in new technology-based firms. Because of this scarcity, a hybrid research strategy is appropriate and the empirical basis for this research encompasses multiple case studies, longitudinal quantitative data and evaluations by expert panels. The first phase of the research involves developing an operationalization of design that enables evaluation of aesthetic design as an element of innovation in technology-based firms. The second phase uses case research to explore the role and organization of aesthetic design in service innovation in new technology-based firms. The final phase explores relationships between aesthetic design and performance in the research context. Hypotheses are developed based on existing research, on one hand, and the results of the case research, on the other, and these hypotheses are tested using longitudinal survey-based data. The operationalization of design developed is a three-dimensional model consisting of functional design, visceral design and experiential design. Functional design is concerned with utility, features and delivery; visceral design is concerned with appealing to the human senses; and experiential design is concerned with message, symbols, culture, meaning, and emotional and sociological aspects. Visceral design and experiential design are combined to yield a formative measure of aesthetic design. The findings of the research are that new technology-based firms emphasize functional design over aesthetic design. Emphasis on aesthetic design is related positively with the importance of design in a firms’ sector and founders’ experience of sales and marketing, while it is negatively related with founders’ technical education. In new technology-based firms, aesthetic design can be characterized as being used to exploit or counteract the characteristics that distinguish services from products, namely intangibility, inseparability, heterogeneity and perishability. The application of aesthetic design to counteract these characteristics is more prevalent than exploitation. Aesthetic design in new technology-based firms is found to be primarily silent, meaning that those performing design activities are mostly managers and technical staff engaged in design activities as part of their development efforts and without these activities necessarily being acknowledged as design. The findings regarding the relationship between aesthetic design and performance are that aesthetic design is positively related with competitive advantage, but that this relationship is dependent upon moderating factors. The effectiveness of aesthetic design in achieving competitive advantage through differentiation is found to differ depending on the current stage of commoditization. The greater the level of commoditization of a service the more effectively aesthetic design can be employed to improve competitive advantage. Furthermore, the findings suggest that the objectives underlying managers’ decisions to use aesthetic design in service innovation are attracting new customers, improving firm image and/or retaining existing customers, and doing so at lower cost. Hypothesis testing using longitudinal survey-based data confirms that by and large these benefits are realized by new technology-based firms. This research makes a number of important contributions. The research focus lies in an area where there is little existing research and, thus, the operationalization of aesthetic design developed and the characterization of aesthetic design as an element of service innovation in new technology-based firms constitute important contributions. The characterization provides a picture of the prevalence, roles, organization and actors of aesthetic design in the research context. The research also contributes insight about the relationship between aesthetic design as an element of service innovation and performance of new technologybased firms. The research shows that various positive relationships exist but that they can be contingent upon existing conditions, which act as moderating factors. URI: http://hdl.handle.net/10398/7132 Files in this item: 1
marina_candi.pdf (4.416Mb) -
An Eye-tracking and Key-logging StudyHvelplund, Kristian Tangsgaard (Frederiksberg, 2011)[More information][Less information]
Abstract: This study is an empirical investigation of translators’ allocation of cognitive resources, and its specific aim is to identify predictable behaviours and patterns of uniformity in translators’ allocation of cognitive resources in translation. The study falls within the process-oriented translation paradigm and within the more general field of cognitive psychology. Based on models of working memory, attentional control, language comprehension and language production, a theoretical framework was developed on which hypotheses were formulated and evaluated. The study’s empirical investigation fell into three major analyses, which each dealt with one aspect of translators’ allocation of cognitive resources: distribution of cognitive resources, management of cognitive resources and cognitive load. Three indicators were identified: total attention duration (TA duration measured in seconds) indicates the distribution of cognitive resources; attention unit duration (AU duration measured in milliseconds) indicates the amount of time allocated between two attention shifts; and pupil size (measured in millimetres) indicates cognitive load, i.e. workload on working memory.... URI: http://hdl.handle.net/10398/8314 Files in this item: 1
Kristian_T_Hvelplund_SL.pdf (4.820Mb) -
The Importance of Critical Mass and the Consequences of Scarcity for Television MarketsBerg, Christian Edelvold (Frederiksberg, 2013)[More information][Less information]
Abstract: This thesis “As a matter of size” demonstrates that size does indeed matter. Television markets have common characteristics across small and large markets, but the implications of these characteristics are varied due to the difference in size of economy and population. The influence of variable size is a consequence of the economic conditions of scarcity (limited resources) and thus the relative critical mass of the media market. Thus, the influence of size is an expression of the television market's inability to operate on normal market terms for provisioning particular types of services. Larger markets (measured by economy and population) have a higher potential of securing such content commercially. But all markets suffer from challenges in securing provisioning of original domestic content. Market intervention and public subsidy play an important role when it comes to securing domestic production. Political intervention can to some extent counteract the effects of the common characteristics, by changing market conditions through political regulation or subsidisation. The thesis shows that the European television markets mainly operate under conditions of oligopoly, usually in the form of different types of duopolies. The effect of size on market concentration is not as unambiguous as estimated in the literature, as the scope and extent of market intervention influence this quite intensely. Moreover, the study shows that television markets are dominated by relatively few, usually local, media companies and the multinational companies in most markets currently do not pose a real danger - but there are signs of a development which requires further research. Public service companies remain relatively strong in the markets studied, and continue to play an important role as a counterweight to national and international commercial competitors. Different markets require different policies that take into account the conditions in that specific market, in order to achieve a certain desirable merited effect. The thesis supports the view that a "one size fits all" policy across several markets when it comes to media regulation, risks not yielding the warranted results. Markets with different conditions, exposed to the same type of regulation, might have overall positive effects, but could also easily have a very negative impact if the conditions in a particular market do not fit with the intent of the policy. It is therefore far from certain that a "one size fits all" regulation will have the intended uniform effect on the affected market across several markets. This is especially true for markets that are challenged by having both a small population and a small economy. In a sense it is a paradox that the interest at European level in fair competition and equal opportunity for success can lead to different conditions of competition in a domestic market, as players may be subject to various conditions (in a way it can also be regarded as a consequence of domestic policy interventions), where the domestic players can face a strong international player, and as a result of the internal market and the Audiovisual Media Services directive, can achieve a competitive advantage, for example in relation to choosing the most lenient advertising rules. The analytical work of the thesis can substantiate claims that size has a significant effect and that there are concrete policy implications depending on size of economy and population, due to scarcity of resources in the individual market. URI: http://hdl.handle.net/10398/8629 Files in this item: 1
Christian_Edelvold_Berg.pdf (3.130Mb) -
Reporting decision and content of the reportSormunen, Nina (Frederiksberg, 2012)[More information][Less information]
Abstract: The going-concern context has been the subject of much research and discussion for many years at both academic and professional levels. The International Standard on Auditing (ISA) 570 stipulates that the auditor should consider the appropriateness of managements’ use of the goingconcern assumption and to evaluate whether there are material uncertainties with respect to entity’s ability to continue as a going concern. Regardless of what is stated in the financial statement, the auditor should comment on going-concern uncertainty in the audit report if there is a doubt about firm’s ability to continue as a going concern. There is strong evidence that the auditor’s going-concern decision is a complex task with extensive consequences. The primary purpose of this thesis is to empirically provide significant basis to get better understanding of the challenging nature of the auditor’s going-concern reporting. This thesis deals with different aspects of auditor’s going-concern reporting and contributes mainly to the line of auditing research. URI: http://hdl.handle.net/10398/8490 Files in this item: 1
Nina_Sormunen.pdf (1.181Mb) -
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Abstract: The thesis is a thorough empirical study of discourses, fantasies, and patterns of interaction in highinvolvement knowledge work. My interest in the issue was sparked by a fascination with the intensity and contradictory nature of working life for many high-skilled workers. I was curious about the ambiguities and paradoxes existing within the same dynamic, and I was puzzled by the fact that such tension-ridden and precarious machinery could keep functioning despite its constant episodes of breakdown – be they emotional or organizational. My intention was to find a gaze and a language which could capture these ambiguities and tensions, rather than insisting on classical dualisms such as profit versus meaning, instrumentality versus authenticity, power versus freedom, and influence versus vulnerability...... URI: http://hdl.handle.net/10398/8061 Files in this item: 1
Susanne_Ekman.pdf (2.207Mb) -
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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) -
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) -
The Winning Hybrid - A case study of isomorphosm in the airline industryHvass, Kristian Anders (Frederiksberg, 2008)[More information][Less information]
Abstract: The deregulated scheduled passenger airline industry is in a constant state of motion as managers continually adapt their business models to meet the challenging market environment. Such adaptation has led to a variety of airlines populating the industry; from the birth of low-cost carriers to the transformation of state-owned behemoths to lean and successful carriers. These dynamics challenge airline managers to continuously acclimate their business models and to understand industry evolution. This doctoral dissertation addresses the issue of industry evolution and attempts to propose future airline business models based on airline behavior. The intention is to improve understanding of industry evolution, propose a method for constructing future business models, and aid airline management in future strategic decisions. Three central themes are raised in the research: business model heterogeneity and its impact on airline performance, innovation and imitation as a justification for business model heterogeneity, and future business models grounded on airline innovation and imitation. Each theme forms the basis for the project’s three analyses. The research is categorized according to the customary industrial segmentation of full-service carriers, low-cost carriers, and regional carriers. The findings show that business model heterogeneity is evident at varying degrees in the industry, and that there is a positive relationship between the level adherence to a strategic group’s traditional business model and financial performance. This indicates that airlines that abide by their strategic group’s traditional business model perform better than those that differentiate themselves form the traditional business model. The low-cost carrier group is the most heterogeneous while the full-service carrier group is the most homogenous, which one may attribute to the historical emergence of these two groups. Results from a global survey distributed to airline CEOs show that business model differentiation is predicated on both innovation and imitation. The research shows that all airlines innovate, however business model changes based on this phenomenon may only afford an airline an advantage for a limited time period as imitation is prolific in the industry. Airline behavior indicates that airlines that populate the periphery of their strategic group are more prone to imitate other strategic groups. In addition, it is shown that airlines that closely adhere to their strategic group’s traditional business model are more likely to imitate airlines populating their own strategic group. The final analysis is based on the presence of innovation and imitation in the industry and incorporates these concepts in algebraic analyses which determine the unique combinations that continuously lead to a positive operating margin. The business model results suggest that the clear, historical distinctions between the strategic groups in the industry are becoming blurred, and that a winning hybrid may emerge. URI: http://hdl.handle.net/10398/6843 Files in this item: 1
kristian_ anders_hvass.pdf (2.065Mb) -
Et case-studie af kultur- og identitetsarbejdet i KvicklyRygaard Jonas, Louise (Frederiksberg, 2010)[More information][Less information]
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An Empirical Reconciliation of Two Critical ConceptsOhnemus, Lars (Frederiksberg, 2010)[More information][Less information]
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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) -
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) -
Berg, Petter (Frederiksberg, 2012)[More information][Less information]
Abstract: During the last ten years there has been a rigorous debate on how to improve anti-cartel enforcement in Europe. Introducing private enforcements systems, like in the US, was early in the process regarded as one of the most important steps for significant improvements. In contrast to public enforcement, private enforcement relies on adequate compensation to customers harmed by a cartel. But cartel damages are hard to calculate and the European Commission has therefore presented a draft guideline on how to quantify harm to assist courts and claimants. The focus in the guidance is on price effects, but cartels are also likely to cause other types of damage, such as efficiency effects. For example, a Swedish committee investigating cartels in the 1950’s stated that ”A monopolist or a cartel can charge too high prices in relation to its costs. A cartel determines prices after the least efficient firm in the cartel, and hence protects it” (SOU 1951:27). This statement reflects an early awareness that pricing and efficiency effects from cartels are deeply related, and jointly determines the harm for consumers. This thesis aims at re-joining the discussion of cartel prices and efficiencies for the purpose of determining cartel damages. It will focus on the issue outlined above, i.e. cartel behaviour and the harm caused by cartels when a cartel consists of members that are not symmetric in costs. Cost asymmetries can be both exogenous and endogenous to cartel formation, but rather than discussing why asymmetries arise, I will in the four chapters focus on the effect the asymmetries have on cartel prices and hence consumer harm. URI: http://hdl.handle.net/10398/8407 Files in this item: 1
Petter_Berg.pdf (1.385Mb) -
An Empirical Investigation from a Dyad PerspectiveWeber, Oliver Jacob (Frederiksberg, 2010)[More information][Less information]
Abstract: In line with the concept of long-term relationships, as opposed to discrete exchanges, gaining acceptance amongst marketing researchers (e.g. Wilson, 1995; Ganesan, 1994; and Dwyer et al., 1987), the prevalent literature has increasingly emphasised the importance of cooperation between companies. As described in Selnes (1998), the objective of long-term relationships is to establish, maintain and enhance relations with trading partners at a profit. It is a dynamic process, whose success depends on the ability of companies to provide one another with episodes of value on a continuous basis. Definable as, “...similar or complementary coordinated action taken by firms in interdependent relationships to achieve mutual outcomes or singular outcomes with reciprocation over time” (Anderson and Narus, 1990, p. 45), cooperation between companies is viewed as an important foundation to the success of long-term relationships (Eriksson and Sharma, 2003). A joint effort based on coordination of activities thus permits companies to attain outcomes of mutual value otherwise not possible, e.g. exchange efficiency (Cannon and Perreault, 1999), decreased environmental uncertainty (Buvik and Grønhaug, 2000), and management of dependencies (Stern and El-Ansary, 1992).... URI: http://hdl.handle.net/10398/8059 Files in this item: 1
Oliver_Jacob_Weber.pdf (3.917Mb) -
A Neo-Institutional Understanding of Change Processes within the Business Press - The Case Sudy of Financial TimesKrogh-Meibom, Frederikke (Frederiksberg, 2008)[More information][Less information]
Abstract: This dissertation examines dynamic processes between human actors and technology that encourage institutional change displayed as the emergence of new work practices. The research design is a micro-level analysis of a case study, conducted in 2002 in London at Financial Times under the headline of the co-evolution of institutions and technology. The study seeks to contribute to neo-institutional theory with a more profound understanding of how institutional embedded actors generate new institutional work practices when they interact with new technology. Two work practices have been studied; the work practice of surveillance and the work practice of publishing. These have been observed and studied as they were unfolding themselves at ft.com at Financial Times. The actions of journalists working at ft.com has been the empirical locus of the micro dynamic processes of changes of otherwise well defined and taken-for-granted institutionalized work practices The findings specify how the micro-dynamic mechanisms of change of work practices is related to the interaction of human actors with new technology. The study of how individual human actors institute changes to established work practices through a process of endogenization of technology is the basis for a better understanding of institutional change and its relation to human actors and their use of new technology. URI: http://hdl.handle.net/10398/7740 Files in this item: 1
Frederikke_K_Meibom.pdf (1.912Mb) -
In search of micro-foundationsKnudsen, Line Gry (Frederiksberg, 2009)[More information][Less information]
Abstract: The aim of this thesis is to improve the understanding of how collaborative R&D capabilities come about and how they are jointly determined by individual and organizational level factors. I argue that despite the fact that a surge of interest in inter-organizational collaboration has been witnessed in research fields as diverse as strategic management, economics, sociology, and organization theory, we know very little about the micro-foundations of collaborative R&D capabilities. Processes going on internally in collaborating firms are treated like a ‘black box’ in many strands of research. How, we may ask, does openness towards external knowledge sources lead to enhanced R&D performance? What are the internal organizational mechanisms that facilitate the collaborative processes? How are specific collaborative capabilities developed to ensure collaborative success, and—most importantly—what is their composition in terms of organizational and individual level factors? In this thesis these and related questions are addressed by means of empirical as well as theoretical analyses. It is argued that studies of strategic alliances and R&D collaborations have suffered from being mainly conducted on large datasets and with little attention to individual level factors that may be key drivers of alliance success. The case-study methodology is emphasized as a useful complementary method as it entails the option of learning from the employees engaged in the formation and operation of collaborative arrangements. Three narrative studies are undertaken with the aim of identifying the micro-foundations of collaborative R&D capability in the firms. This is done to provide an explorative overview of the determinants rather than to evaluate the degree to which the capabilities have been implemented successfully leading to better performance. The objective is thus to challenge the existing theories in the field of strategic alliances and to qualify them by joining theoretical knowledge about firm level benefits of R&D alliances with theories on individual level work motivation, and behaviors in connection to R&D collaboration. The study is focused on knowledge intensive firms (as distinct from ‘supplier dominated firms’, ‘specialized equipment suppliers’ or ‘scale intensive firms’). It is stressed that even core knowledge used in the various R&D or innovation processes does not necessarily need to stem from sources internal to the firm, but is likely to originate externally. R&D collaboration has become an important means to foster opportunities to learn, and to access, transfer and utilize knowledge to create innovative solutions But very high failure rates are shown and between fifty and seventy percent of all alliances do not justify the expectations. This vindicates a better understanding of collaborative R&D capabilities. A study of the micro-foundations of these capabilities is both timely and warranted. URI: http://hdl.handle.net/10398/7925 Files in this item: 1
Line_Gry_Knudsen_1.pdf (1.469Mb) -
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)
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