Browsing Ph.D. theses by Year Published
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Kan giver-idealtyper forklare støtte til velgørenhed og understøtte relationsopbygning?Rasmussen, Hans Peter (Frederiksberg, 2013)[More information][Less information]
Abstract: ”Giv-en-ged” er navnet på en kampagne, som Folkekirkens Nødhjælp (FKN) lancerede op mod jul tilbage i 2006. Den er et godt eksempel på, hvordan det at give penge til velgørenhed ikke kun handler om at hjælpe fattige mennesker i nød eller kun om at støtte et godt formål. Kampagnen solgte i 2006 over 50.000 gavekort, og salget via hjemmesiden www.givenged.dk nåede hidtil usete højder herhjemme for onlinehandel. Det medførte blandt andet, at DIBS (online betalingssystem) en enkel dag lukkede ned for salg på hjemmesiden, fordi det høje antal bestillinger blev forvekslet med et hackerangreb, som aktiverede sikkerhedssystem hos DIBS. I alt indbragte kampagnen ti millioner på under en måned, og når man ser bort fra fællesindsamlinger ved tv-shows, er det en af de mest succesfulde indsamlingskampagner herhjemme URI: http://hdl.handle.net/10398/8671 Files in this item: 1
Hans_Peter_Rasmussen.pdf (2.797Mb) -
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) -
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Abstract: This PhD thesis is an ethnographic exploration of strategy work in practice. The academic contribution of the thesis is positioned in the overlap between Critical Approaches to Strategy and Strategy as Practice. This implies a critical position that does not take strategy for granted and which emphasizes a philosophical understanding of the practice concept. Other studies have adopted a similar Critical Strategy as Practice position, but very few ethnographic studies of strategy work have been conducted from this point of departure. Thus, the thesis aims to contribute two-fold to the existing Critical Strategy as Practice literature: One, to strengthen the tradition theoretically through the development and mobilization of a conceptual braid of practice, narrative, and performativity; and two, to provide an extensive empirical analysis of strategy work from this perspective. The case for the thesis is strategy work in the Stakeholder Department of a multinational biotech corporation, which is here called Bioforte. The thesis explores the dual aspects of the title as “making strategy-work”—the specific doings of crafting strategy; and “making Strategy work”—finding ways for strategy, as a concept, to function in the context of an organization. Building on the double entendre of the title, the guiding research question for this exploration is quite simply: What does strategy work do? The answer to this question is, however, not simple, because as the ethnographic exploration demonstrates, strategy work in the Stakeholder Engagement Department at Bioforte has a range of performative effects. Through narratives of everyday practice, the thesis demonstrates how strategy work contributes to organizing the organization by shaping The Strategy Working Group, the department, the work, and the selves of the people working with strategy. The organizing force of strategy work is partly achieved through the continual collective creation and maintenance of distinctions such as strategic/operational and left brain/right brain. In this sense, the thesis argues that the organizing forces of strategy is to be found in the performative nature of strategy work. URI: http://hdl.handle.net/10398/8663 Files in this item: 1
Marie_Mathiesen.pdf (5.342Mb) -
The prohibition against misleading names in an internal market contextRørdam, Mette Ohm (Frederiksberg, 2013)[More information][Less information]
Abstract: This thesis investigates how food naming is regulated in the European Union with the aim to structure and explain the different rules regulating food naming and the interactions between the different rules, thereby clarifying de lege lata. Further, the thesis sets out to determine to what degree the Member States within the EU are free to regulate the naming of imported as well as domestically produced food, by way of legislation and/or by enforcement of the prohibition against misleading names. The interaction between the prohibition against misleading names and the obligation to mutually recognise names which have been legally used in other Member States are central in this thesis. The first part of the thesis introduces the thesis subject and provides an explanation to the approaches taken. The empirical data used for identifying practical real-life cases concerning potentially misleading names is presented. The second part of the thesis elaborates on the various EU rules in secondary law, their scope and objectives, including an examination of the rationales behind the rules based on application of economic theory. The borderlines between the rules are clarified. Part three of the thesis contains legal dogmatic analyses and discussions of the different EU rules regulating food naming. The analyses of the rules are based on practical real-life cases in which food naming has shown to be a challenging task. The difficulties addressed relate to: precision of names (the task of finding a name precise enough to provide adequate information to consumers without narrowing the product’s competitive field); product identity (difficulties in naming products that refer to specific ingredients and in which traditional ingredients have been replaced); the use of geographical names (which potentially mislead consumers) and language difficulties. In the last chapter of part three an analysis is provided of the concept of fairness and general prohibition against misleading consumers in order to clarify the criteria for applying these in real-life cases. Despite the existence of rather detailed rules on naming and labelling of food, which provides clarity in relation to food naming, the application of these rules is dependent on consumers’ expectation and potentially deception which must be assessed on a case-by-case basis, whereby the predictability of the rules is weakened. Part four of the thesis focuses on the borderlines between primary and secondary EU law and on answering the second part of the research question. Primary EU law defines the fundamental borderlines for EU law on food names and limits how food legislation can and must be applied. First part of this analysis focuses on the naming of imported food products, while the second part focuses on the naming of domestically produced food. The relevant sources of law are analysed and discussions are provided. It is concluded that the principle of mutual recognition takes precedence over the prohibition against misleading names, which prevents Member States from regulating the naming of imported food, by way of legislation and by enforcement of the prohibition against misleading names. Secondary EU law also limits how Member States can regulate the naming of domestically produced food. Part five provides the conclusion to the research question. URI: http://hdl.handle.net/10398/8670 Files in this item: 1
Mette_Ohm_Rørdam.pdf (1.743Mb) -
I et internationalt og komparativt perspektivSchmidt, Peter Koerver (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 Dansk CFC-beskatning for selskaber kan finde sted hvis tre hovedbetingelser opfyldes: 1) Selskabet er moderselskab for et datterselskab (kontrolbetingelsen), 2) datterselskabets CFC-indkomst udgør mere end halvdelen af datterselskabets samlede skattepligtige indkomst (indkomstbetingelsen), og 3) datterselskabets finansielle aktiver gennemsnitligt i indkomståret udgør mere end 10 % af selskabets samlede aktiver (aktivbetingelsen). Såfremt CFC-betingelserne opfyldes, er retsvirkningen, at moderselskabet skal medregne hele datterselskabets indkomst til den moderselskabets egen skattepligtige indkomst – med creditlempelse for den af datterselskabet betalte skat. Afhandlingen indeholder en omfattende analyse af ovennævnte betingelser for CFC-beskatning samt retsvirkningen heraf, og det fremhæves bl.a., hvor disse ganske komplekse regler indeholder fortolkningsmæssige vanskeligheder. URI: http://hdl.handle.net/10398/8695 Files in this item: 1
Peter_Koerver_Schmidt.pdf (3.950Mb) -
En socialpsykologisk analyse af forholdet imellem selvledelse, ledelse og stress i det moderne arbejdslivGroth-Brodersen, Signe (Frederiksberg, 2013)[More information][Less information]
Abstract: Afhandlingen rejser et kritisk perspektiv på individualiseringen af sundhedsfremme ud fra en diskussion af ledelse af selvledelse i det moderne arbejdsliv. Det er karakteristisk for den eksisterende danske og internationale forskning i selvledelse, at der er gennemført en begrænset empirisk udforskning af selvledelsens funktion og virke i arbejdslivets praksis. Det er i særlig grad empirisk underbelyst, hvordan variationer i forholdet imellem selvledelse og ledelse indvirker på forekomsten af stresssymptomer. Et nyere dansk empirisk projekt placerer selvledelse, beskrevet som en særlig form for selvorganiseringskompetence, i en positiv position i forhold til at håndtere det grænseløse arbejdsliv. Det grænseløse arbejdsliv beskrives her som det at have frie grænser i forhold til organiseringen af ’arbejdstid og arbejdssted’. Disse resultater udfordrer tidligere studier indenfor arbejdslivsforskning, hvor man i højere grad har set selvledelse koblet sammen med stress og stigende krav til individet (Phil-Tingvad, 2010; Allvin et. al., 2011, Lund & Hvid, 2007). I den internationale forskning beskrives selvledelse som ’Self-Leadership’. Self-Leadership handler om en særlig form for selvkontrol, hvor individet giver sig selv feedback og er selvmotiverende (Neck & Hougton, 2006; Manz & Neck, 2004). Self-Leadership er en teori, der arbejder med selvledelse uden en konkret kobling til arbejdslivet. Teorien beskæftiger sig derfor ikke med selvledelsens sammenspil med ledelsen og herunder betydningen af ledelse som relevant kontekstuelt parameter. Selvledelse bliver set som en eksistentiel form for egenledelse.... URI: http://hdl.handle.net/10398/8626 Files in this item: 1
Signe_Groth-Brodersen.pdf (1.643Mb) -
A Neoinstitutional Analysis of the Emerging Organizational Field of Renewable Energy in ChinaHøyrup Christensen, Nis (Frederiksberg, 2013)[More information][Less information]
Abstract: Today, China is the world leading investor in renewable energy. At the heart of this effort lies China’s ability to shape markets through industrial policies. Through a neoinstitutional theoretical perspective this dissertation views China’s efforts within renewable energy as the emergence of a new organizational field. Despite the importance of organizational fields as a key concept in the neoinstitutional literature, there is a lack of studies on exactly how they emerge. Throughout four articles this dissertation scrutinizes therefore the emergence of the field of renewable energy in China and the mechanisms driving this emergence. Firstly, the relation between state and market is examined, and it is argued that Chinese state interventions in markets, for instance through subsidies, are based in deeply rooted historic grounds. Thus, the article explains the general context in which the Party-state handles subsidized markets, like renewable energy. Secondly, the specific development of the idea of sustainable development, and how it evolves into an institutional logic of its own, is analysed. It is around this institutional logic that renewable energy emerges as a field. The key mechanism in play is the idea work of the Party state by which sustainable development is positioned in the Partystate discourse. Thirdly, subsidization of renewable energy in China is examined as an important feature of the increasing institutionalization of the organizational field. It is shown how negotiation between companies and Party-state is the vital mechanism by which subsidies are determined.... URI: http://hdl.handle.net/10398/8627 Files in this item: 1
Nis_Høyrup_Christensen.pdf (1.412Mb) -
How special groups organize for collaborative creativity in conditions of spatial variability and distanceO’Donnell, Shannon (Frederiksberg, 2013)[More information][Less information]
Abstract: The enormous challenges and opportunities impacting the world community today increasingly require people to practice collaborative innovation effectively both in person and across geographic boundaries. Simultaneously, advances in technology such as social networking tools, digital 3-D representations, virtual worlds, and open source practices are inspiring generations of users to develop new kinds of adaptive collaborative networks and capabilities. But when people work across organizational and geographic boundaries, new challenges arise that make it difficult for groups to achieve the levels of excellence they are capable of achieving together in close proximity. Practitioners need help determining how best to perform collaborative creativity given unique and dynamic work conditions. Meanwhile, as new forms of creative group work emerge at an accelerating pace, researchers struggle to keep up with and develop nuanced understanding of the variations in collaborative processes we increasingly see performed. With this PhD research, I aim to increase our understanding of a particular, specialized form of collaborative creativity called “ensembling.” I investigate this phenomenon by studying it in diverse—including “stretched”—conditions. By stretched, I mean that, literally, groups are stretched apart in space as membership size and spatial distance between members increase and work configurations vary. The groups I study are those both capable of achieving and driven to achieve a peak-performance state of ensemble, and do so via the enactment of an interdependent set of methods that call ensemble into being, a process I call ensembling. In their ideal form, these work methods support the emergence of ensemble and result in the creation of aesthetically coherent and novel outcomes that are particularly responsive to the contexts in which they are made. To investigate the phenomenon of ensemble, I first develop a construct of ensemble based on informant descriptions, and use theory and data to develop a detailed description of how ensembling is performed in natural conditions (i.e., in close physical proximity). Then I look at an extreme example in which a set of expert groups’ ability to ensemble was put under stress by an unprecedented work task. In 2009, multiple string quartets (many considered world class) organized to perform a new musical composition. The composition challenged four quartets at a time to perform as an integrated ensemble while sitting apart, in various configurations, and at spatial distances of up to 70 feet. To help them address the difficulties produced by increased membership and distance, the musicians integrated a simple coordinating technology into their process. To learn how participants made ensemble possible given these new conditions, I engaged multiple qualitative methods for generating data and multiple perspectives for interpretation. I first considered their process as an iterative approach to exploring strategies for addressing constraints, in order to show how the methods of ensembling interacted with conditions of increased group size, increased spatial distance and configurational variability, and to elicit their evolving beliefs about what methods made ensemble more likely to occur given these conditions. Then I performed an alternative interpretation, disrupting this logic and exploring the ways in which participants used methods of ensembling—particularly openness to uncertainty and reconceiving—to create unanticipated potentialities for ensemble to emerge despite constraints. I show how they worked with a coordinating technology called a “click-track” in important new ways that went beyond “merely” achieving synchronous coordination to increasing their autonomy, relatedness, and ability to demonstrate artistic virtuosity, enabling them to engage equally in leadership and participation and to play. Finally, performing a comparative analysis across sub-units of the case, including examples of breakdown in the process, I generated additional insights into what conditions, beliefs, methods and behaviors enable or inhibit processes of ensembling. Integrating learning from analysis and interpretation, I propose a new range of conditions in which ensembling is possible, and a revised and expanded description of the methods by which groups ensemble. Conditions can expand to include larger groups with limited-tenure consisting of enduring-tenure sub-groups, multiple task interdependencies at group and sub-group levels, balanced tenure at sub-group level, a balance between proximity and distance, opportunities to work with and without technological mediation, and self-determined configuration variability. I show that the emergence of ensemble depends on, for instance, a shared purpose to ensemble, and methods such as a “struggle” phase, episodes of close physical proximity, collective leadership, “dueting” in different configurations, reconceiving constraints, living with the paradox of one-and-four, opening the process to uncertainty and to the emergence of consent, and subliminal technology engagement. Ultimately, these groups demonstrated an increasing ability to adapt to new conditions faster and more creatively, making new configurations possible, and suggesting ways in which ensemble might be performed in other kinds of group settings. I summarize findings in the form of a “framework of ensembling” that is meant to serve as a tool to further enrich our yet nascent understanding of this complex phenomenon and to aid in the exploration of ensembling in contexts outside the usual places we expect it to occur. URI: http://hdl.handle.net/10398/8653 Files in this item: 1
Shannon_O'Donnell.pdf (7.529Mb) -
Shollo, Arisa (Frederiksberg, 2013)[More information][Less information]
Abstract: This Ph.D. thesis is concerned with the role of the business intelligence (BI) output in organizational decision-making processes. The primary focus of this thesis is to investigate how this BI output is employed and deployed by decision-makers to shape collective judgement and to reach organizational decisions. Concerning the role of the BI output in decision-making the BI literature is characterized by normative ideas of how the BI output should be used in decision-making and how it can enable people to make better decisions. Most previous work has concerned methods and technologies to collect, store and analyze BI. It has also, assumed a rational approach to decision making where data from information systems are used to inform decisions either by reducing uncertainty, ambiguity or complexity. This study attempts to establish knowledge about the role of the BI output in the IT project prioritization process of the Group IT of the Danske Bank Group. Hence, the starting point of this thesis is a 16-month long interpretive study from March 2010 till July 2011 during which I observed the prioritization process and collected various forms of data. I use a rich dataset built from this longitudinal study of the IT project prioritization process in Group IT where thematic analysis is used to analyze the data. Overall, the study operates under the interpretive paradigm, which assumes that the world and knowledge are socially constructed. URI: http://hdl.handle.net/10398/8664 Files in this item: 1
Arisa_Shollo.pdf (4.175Mb) -
Møller Larsen, Marcus (Frederiksberg, 2013)[More information][Less information]
Abstract: Offshoring can be defined as the relocation of organizational tasks and services to foreign locations. Increasingly, firms experience that unforeseen costs and difficulties of managing offshoring undercut anticipated benefits; that unexpected challenges of offshoring jeopardize and eventually undermine initial objectives. Guided by the research question—what are the organizational consequences of offshoring?—the purpose of this thesis is to investigate why some firms fail when offshoring and other do not. The thesis consists of four research papers using various datasets and methodologies that investigate offshoring in an organizational context. The first paper investigates how the complexity of offshoring leads to ‘hidden costs’ of implementing offshoring activities. The second paper looks at how these hidden reconfiguration costs influence the process performance of the offshored activity and how this relationship is moderated by the modularity of that activity. The third paper investigates the effect of the organizational reconfiguration of offshoring on firms’ strategies. The final paper studies different strategies of adaptation in offshoring. Taken together, this thesis argues that whether firms relocate activities with the purpose of accessing resources or as a response to political pressures, the process of offshoring presents firms with the challenge of coordinating and integrating offshoring activities in a global organization. The complexities and uncertainties of an organization consisting of a number of offshored activities (in contrast to an organization with only co-located activities) require firms to invest additional resources in coordination mechanisms so that an efficient reintegration can be achieved. URI: http://hdl.handle.net/10398/8669 Files in this item: 1
Marcus_M _Larsen.pdf (1.714Mb) -
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) -
Schachtenhaufen, Ruben (Frederiksberg, 2013)[More information][Less information]
Abstract: Med udgangspunkt i det danske talesprogskorpus DanPASS undersøges tilbøjeligheden til fonetisk reduktion i dansk talesprog i forhold til en række intralingvistiske faktorer. I undersøgelsen udføres en kortlægning mellem 300.000 fonemer og foner. På baggrund af denne kortlægning er det muligt at danne et meget detaljeret billede af både hvor i sproget den fonetiske realisering afviger fra den fonologisk forudsagte form, og naturen af denne afvigelse. I afhandlingen fokuseres der på den type afvigelser der kan karakteriseres som reduktioner, dvs. svækkelse og bortfald af de enkelte lydsegmenter. De reducerede forekomster sammenlignes med de øvrige annoterede lag i korpusset, herunder grammatiske, informationsstrukturelle og prosodiske forhold. Det demonstreres at tilbøjeligheden til reduktion, såvel som reduktionernes fonetisk resultat, i høj grad er knyttet til lingvistisk faktorer, såsom ordklasse, grammatisk funktion, ny vs. kendt information, fokus, emfase mm. foruden en række fonologiske faktorer. Reduktioner bliver ofte betragtet som sprogligt ukrudt, men på baggrund af den systematiske sammenhæng med informationsbærende elementer i sproget, virker det rimeligt at betragte reduktioner som funktionelle elementer, der er understøttende for kommunikationen snarere end forstyrrende. I afhandlingen udforskes og dokumenteres en række tilbøjeligheder som ikke tidligere er undersøgt i dansk, og kun sparsomt i internationale sammenhænge. Herigennem opnås et dybere indblik i dansk lydstruktur og de mønstre som reduktioner generelt ser ud til at følge. URI: http://hdl.handle.net/10398/8676 Files in this item: 1
Ruben_Schachtenhaufen.pdf (2.520Mb) -
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) -
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) -
Studied in the context of medical device activities at the pharmaceutical company Novo Nordisk A/S in the period 1980-2008Stjernholm Madsen, Arne (Frederiksberg, 2012)[More information][Less information]
Abstract: Increased globalization in business competition makes the ability to innovate and to redefine strategy crucial to a company. An interesting question however is if a management team can control innovation and strategic renewal of the company at all; or do such changes emerge, driven by external events or by bottom-up processes in the organization? The present research project addresses some of these issues through the overall research question “How does innovation strategy evolve?” The research question is examined in a specific empirical context. Since 2001, I have worked as an internal innovation consultant at Novo Nordisk A/S; a pharmaceutical firm founded in 1923 operating in a well established industry (insulin for diabetes treatment), characterized by intensive investments in Research and Development. I took advantage of this unique access to the internal life of an organization and consequently set up my research project as a longitudinal in-depth case study of the medical device innovation activities at Novo Nordisk A/S covering the period 1980-2008. The study specifically analyzes the relationship between the classic core product of the firm (insulin) and complementary products (medical devices, such as insulin ‘pens’), which hold the potential to either enhance the value of the core product, or to become a distinct business of its own. Burgelman’s evolutionary theory of strategy making, especially his ‘internal ecology model’ (Burgelman 1991, 2002), has been chosen as the basic theoretical framework for the project. Some expansions of this framework, however, were needed. First, the present study puts greater emphasis on analyzing the external environment and its influence on internal strategy processes. Second, the analysis includes the role of management cognition, especially the notion of the corporate dominant logic (Prahalad & Bettis, 1986; Bettis & Prahalad, 1995), understood as an enduring top management worldview or mindset based on reinforcement of experiences from the past. With regard to results, the present study identifies a more entrepreneurial role of the top management driven induced strategy process than traditionally described in evolutionary theory. In this case study, strategic variation and trial-and-error learning is not restricted to the autonomous initiatives in the ‘internal ecology’; on the contrary, top management cognition creates strategic visions or hypotheses, which are enacted as experiments in the market, for example in the form of new product categories. External feedback determines the destiny of these strategic experiments. Thereby innovation strategy (in case, for medical devices) serves as a strategic laboratory at corporate level, so to speak. The device-based strategic experiments face the challenge of escaping the gravity of the dominant logic, which repeatedly pulls the strategy back towards the well-known success formula, centered on the drug itself (i.e. the insulin). Thus, the induced strategy process mediates core assets (pharmaceutical drugs) and complementary assets (medical devices), by swinging the pendulum between cycles of innovation strategy which define the devices as core or complementary respectively. Hence, the balance between what is defined as core and what is defined as complementary in the corporate innovation strategy seems to be dynamic and negotiable. As a consequence of the cycles of strategic experimentation, the corporate induced strategy process acts as a force of strategic entrepreneurship, seen over extended time. The implications for research point towards a new paradigm of strategic research in the ‘middle ground’ between rational choice theory and evolutionary theory, as proposed by Gavetti & Levinthal (2004). The present research project suggests that a firm’s ability for strategic adaptation depends both on strategic context determination of autonomous initiatives in the ‘internal ecology’ and on ability to enact induced strategic experiments with alternating innovation strategies in the market. This theory of ‘inbound’ and ‘outbound’ strategic search establishes a dynamic understanding of the corporate induced strategy process. In this understanding, innovation strategies act as hypotheses, which create strategic dissonance between vision and reality and thereby drive strategic learning. The implications for management practice are first recognition of how fortunate it has been for Novo Nordisk to sustain the core business strategy, protected by the dominant logic. This fact relates to a background where the core market proved to hold immense growth potential, and the industry was relatively stable compared to for instance the IT industry. On the other hand, Novo Nordisk’s success is partly due to cycles of strategic experiments with complementary assets for innovation, in case medical devices. Top management initiated these explorative experiments and the learning was utilized for expansion of the position within the core business. Hence, one can conclude that a company should explore and utilize the value of complementary assets, since these are perfect tools for strategic experimentation without risking the core business. URI: http://hdl.handle.net/10398/8453 Files in this item: 1
Arne_Stjernholm_Madsen.pdf (5.387Mb) -
[More information][Less information]
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) -
Insights from Annual General MeetingsStrand, Therese (Frederiksberg, 2012)[More information][Less information]
Abstract: This thesis consists of five empirical studies, all relating to shareholder activism at annual general meetings. The first study concerns the structure and content of general meetings in Denmark and Sweden comparatively. The paper reveals significant differences in the level of activism, with Swedish investors being the most active in terms of proposals, proxy voting, and ‘voice’. The paper takes a legal approach, and discusses divergence in activism levels from the perspective of shareholder prerequisites to engage in monitoring efforts. Further, the paper investigating the topics addressed through questions and opinions. The results show that matters which can be categorized as irrelevant are reasonably rare. This is an important finding, as suggestions to abolish general meetings have often been based on the assumption that general meetings facilitate nothing but irrelevant, time consuming, and costly discussions that serves no monitoring function. The second study analyses the impact of voting power on shareholder activism. We hypothesize that there is a positive relationship between shareholder activism and a measure of the largest shareholder’s sensitivity to increased participation by small shareholders and find that firms’ amenability to small shareholder influence leads to more proposals by the nomination committee, but fewer proposals by other shareholders. We interpret this as evidence that the shareholder elected nomination committees effectively channel shareholder concerns and preempt other kinds of activism. Politicians and companies that desire active shareholders could improve the amenability of firms to shareholder influence by ownership transparency, shareholder committees, and contacts with shareholder associations and other vehicles for collective action... URI: http://hdl.handle.net/10398/8460 Files in this item: 1
Therese_Strand.pdf (1.719Mb) -
The Case of U.S. Chambers of CommerceCrawford, Brett (Frederiksberg, 2012)[More information][Less information]
Abstract: Much of the organizational institutionalism literature suggests that the phenomenon of interests is a central construct, however, portrays interests in an overly deterministic, rational, and liberal way. In this thesis, I challenge those views and suggest that interests are a complex and interdependent socially constructed phenomenon. Accordingly, interests represent an actor’s recognition, perceived importance, and participation in a number of figurations and social games. Illustrated through the institution of U.S. chambers of commerce, I explore how chambers of commerce have withstood a changing American culture to become both the world’s largest business federation and public-private partnership. Moreover, even as the United States represents the most liberal of liberal market economies, chambers of commerce represent a context where capitalists have set aside market competition and unified their interests to become one of the largest and most influential institutions in the world. Following a brief introduction of interests and chambers of commerce, this thesis begins with the first paper, which is a critical review of the phenomenon of interests within the organizational institutionalism literature. Tracing the conceptual variety of both the origins and functions of interests in institutional studies, I illustrate how an overly deterministic and rational view of interests is problematic. The critical review continues with a discussion of my critiques of the extant literature followed by an introduction of a less rational and calculative approach to interests by coupling Bourdieu’s (1998) conceptualization of interests with Elias’s (1978) sociology emphasizing figurations and social games. The three subsequent empirical papers test this approach to interests on macro-, meso-, and micro-levels of the institution of chambers of commerce. URI: http://hdl.handle.net/10398/8452 Files in this item: 1
Brett_Crawford.pdf (9.887Mb) -
Patientfigurer i hospitalets strategiske kommunikationPors, Anja Svejgaard (Frederiksberg, 2012)[More information][Less information]
Abstract: Denne ph.d. afhandling handler om hospitalsvæsnets arbejde med strategisk kommunikation. Gennem det seneste årti er kommunikation blevet et strategisk indsatsområde på danske hospitaler. Her er kommunikation omdrejningspunkt i visioner, politikker, planer og daglige arbejdspraksisser. Hospitalerne laver kommunikationsstrategier og opbygger kommunikationsafdelinger, som skal bidrage til en bedre kommunikation med patienter – ikke bare i mødet mellem læge og patient i klinikken – men i den organisatoriske helhed. I afhandlingen beskriver jeg indledningsvist denne udvikling som en kommunikationsliggørelse af hospitalet. Den strategiske kobling mellem kommunikation og patient gør kommunikation til en organisatorisk opgave. Jeg undersøger, hvordan denne udvikling forandrer forståelser af patienten og griber ind i hospitalets organisatoriske orden. Afhandlingens hovedspørgsmål er, hvordan hospitalet iværksætter og håndterer kommunikation med patienter som organisatorisk opgave. Interessen for organisering af kommunikation og patientrelationer placerer sig i et interdisciplinært spændingsfelt mellem forskellige forskningsområder: I sundhedskommunikationsforskningen ses kommunikation som et effektivt middel til at opnå sundhedsfaglige mål. Andre tilgrænsende forskningsområder beskæftiger sig med kommunikation i konkrete møder mellem sundhedsprofessionelle og patienten. Desuden findes der en række institutionelle studier af strategisk kommunikation som hospitalers omdømmearbejde. Fokus i denne afhandling placerer sig mellem disse forskningsområder. Min analytiske interesse retter sig mod hidtil uudforskede aspekter af, hvordan patienten placeres i den strategiske kommunikation. Studiet undersøger ikke, hvordan den strategiske kommunikation modtages af patienter eller fungerer som omdømmehåndtering. Denne 281 afhandling er derimod en undersøgelse af, hvordan strategisk kommunikation med patienter sættes i værk og håndteres i hospitalsorganisationen. URI: http://hdl.handle.net/10398/8447 Files in this item: 1
Anja_Svejgaard_Pors_phd.pdf (3.122Mb) -
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)
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