Browsing Ph.D. theses by Title
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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) -
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) -
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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) -
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)