http://studenttheses.cbs.dk:80 StudentThesese@cbs stores and distributes theses from students at Copenhagen Business School. http://hdl.handle.net/10417/924 Differentieret (reduceret) fødevaremoms og effekt på folkesundhed Andersen, Jens Rikardt Value added tax (VAT) is effectively a retail sales tax. Whereas a sales tax is collected only at the point of sale to the consumer, VAT is collected at different stages of the production process as value is added to the product. VAT paid to the tax authorities is calculated from the difference between prices on buy and sell, i.e. added value. The consumer will pay in the end, as VAT is added to consumer prices. In 2005 VAT was about 20% of the total Danish tax-revenue. In Denmark we have a uniform VAT of 25%, but it is frequently suggested from politicians, that a differentiation of VAT could be a tool as stimulus for making healthy choices. The interest for a reduction of VAT on fresh fruits and vegetables have been the prime focus based on the assumptions, that this could lead to a reduction in cardiovascular morbidity and mortality, decrease the incidence-rate of bowel cancer, and to a minor degree to reduce the burdens of obesity. Many other countries have reduced VAT on foodstuffs, but not with the intentions directed against public health. The aim has mainly been social, to provide sufficient calories to all the population or directed against trade-problems like preventing import or border trade. Accordingly, comparative studies would not provide any answers to questions about the expected benefits of VAT-reductions of this type. This paper looks into the primary, economical analyses to evaluate, if the conclusions in these contributions are valid. Economical model studies suggest that there are possibilities for substantial effects on consumers habits and choices through VAT-reductions on for instance fresh fruits and vegetables, but there are a lot of assumptions and conditions put into the mathematical models, and a large part of those are not reasonable from a reality perspective, but was necessary for mathematical reasons. The estimated changes in consumer behaviour were much more complex than expected, but they were modest concerning fruits and vegetables, and they did not affect people in the high-risk-groups. At the same time they carried large transactional costs, and lead to a major loss of revenue for the state. Accordingly, measurable public health benefits can not be expected by lowering VAT on fresh fruits and vegetables, as the social impact on health is very large. In conclusion, beneficial health effects of a reduction in VAT on fresh fruits and vegetables can not be expected, and as such be a “good bargain” for the state. On the other hand the estimated effects do not exclude that it might be a good idea to look into reductions in VAT in other groups of food-stuff, especially in combination with a duty on other selected products, but this remains to be analyzed. There is a very bad correlation between the documented facts and the way these issues are handled in political speeches and the public debate. Mon, 15 Mar 2010 10:28:41 GMT http://hdl.handle.net/10417/922 A study of the mechanisms working towards an institutionalization of corporate social responsibility in the industry of farmed salmon Hille, Lise M. Corporate social responsibility, CSR, has gained respect both as an idea and a company strategy (W.C. Frederick 2008). Being corporate socially responsible means that environmental concerns, animal welfare and concerns about people and community are taken are taken into account by the institution. CSR triggers many discussions among scholars from different fields, and the discussion about a definition and a common understanding of what CSR really means is still ongoing. One of the most interesting discussions is about the business case of CSR, and the thought that companies can perform financially well by doing social good in the society. Another debate is whether or not companies should engage in social initiatives at all, and the argument that managers should not act as social change agents are put forward by Friedman (1970). On the other hand there is the stakeholder theory arguing that the actions of companies not only has economic consequences for the shareholders, but also have different impact on the various stakeholders in the environment. In this paper I focus on the mechanisms that can influence the institutionalization of corporate social responsibility in the industry of farmed salmon, and I investigate a shift from conventional to organic salmon farming in the fisheries. As argued by DiMaggio and Powell (1991:64) institutional analysis "seek to explain homogeneity, not variation... Once a field becomes well established, however, there is an inorexable push toward homogenization". The change into becoming similar is driven by three isomorphic forces; coercive, normative and mimetic. I elaborate upon how these three mechanisms work when I analyze the process of institutionalization of corporate social responsibility. Fri, 12 Mar 2010 10:06:43 GMT http://hdl.handle.net/10417/923 Rebel, Inc. Wraa Jensen, Lars Today, the youth subculture of skateboarding and commercialism forms a complex relationship on the verge of mainstream profitability and subcultural marginality. It is with this in mind that I set out to answer the following research question: How do youth subcultures negotiate commercial influence? In order to answer this question, I have set following two working questions: • How can we bridge signs of ambiguity from a theoretical perspective? • How do members of the Copenhagen skate culture enact their skate identity in the face of increased commercial influence? The structure implied by this disposition involves that the first part of the thesis attends to the theoretical void, that I feel needs to be filled in order to comprehend the complexities of the subcultural and commercial interplay. By integrating a wide and diverse area of insights, I will set up a theoretical framework that bridge dominant perspective and, hence, provides a tool that is apt to detect signs of consensus as well as ambiguity. In the second part I will employ the framework, in order to seek understanding of the way in which the skate subculture and commercialism interact in the Copenhagen skate scene. Fri, 12 Mar 2010 10:17:26 GMT http://hdl.handle.net/10417/919 Københavns Kommune som klimaaktør Fløe Jensen, Søren Climate Change and the global challenge of mitigation are at the fore of the global political agenda these days. Storytelling about the abyss of climate change is almost omnipresent and has been specifically so up to and during the Copenhagen COP15 summit. This dissertation has taken on to investigate how this affects the strategic situation of at large city – in casu Copenhagen. What become goals in terms of mitigation, how are these goals affected by external factors and prevailling images of what a city municipality is and does, what capability to act on these goals is at hand, and which room for action do external factors leave the municipality? These questions are analyzed on the empirical basis of the recently issued Copenhagen Climate Plan, including its preceding reports, and interviews, predominantly with leaders and staff from the city administration. A special, a bit more in-depth scrutiny is undertaken, concerning one of the plans so-called Lighthouse Projects, “Cars should run on wind power”, aiming, at a considerable pace, to introduce and build infrastructure for electric and hydrogen powered vehicles. Theoretically, the analysis takes an institutionalist stance and builds on three elements: • A model on strategic, environmental setting for a public actor as three normative vector dimensions, named Civil Society, Market and Government • A model on legitimacy as consisting of pragmatic, moral and cognitive elements • A capability model on an actors ability to act, constituted by common values and legitimacy, authority and finally capacity in terms of time, organisation and money The main findings are, that the goals and room for action are primarily defined by • a prevailing conception, that citizens at large and thus local politicians favour concrete, user-affiliated benefits and services in the city, which doesn’t allow very much for aspirations to spend municipality money on mitigation endeavours in their own right • a heavy “market competition” between large cities and a special drive and possibility for Copenhagen to build on to its already existing brand as the Eco Metropolis by flavouring it with an ambitious Climate Action profile – specifically in view of the exposure generated by the hosting of COP15. • a conspicuous absence of a specific role for cities and municipalities in national and international Climate Policy, which accordingly fails to counterbalance the aforementioned prevailing position of citizens by legitimizing municipal spendings on ambitious climate goals The capability to act is found to be considerable, due to a strong legitimacy, originnating from the city brand – the Copenhagen Story – and a strong leadership commitment. An important question mark is attached to the durability and profoundness of local political support. It is noted, that there is a highly dynamic balance, and that a shift in the external factors simultaneously affect goals, capability and room for action, and might cause non-linear changes and a potentially radically new situation. It is evaluated, that so far the Climate Agenda has not shown to be anything like a revolutionary force, influencing municipality practices in a dramatic way, but that the potential is there, pending on a general cognition of even greater, political urgency and united and forceful political action on the global scene. This, indeed, did not occur as an outcome of the COP15. But who knows? Thu, 11 Mar 2010 09:31:48 GMT