Master-uddannelser / Executive Master´s programmes
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Med særligt fokus på frugt, grønt og basisfødevarerAndersen, Jens Rikardt (Frederiksberg, 2010)[More information][Less information]
Abstract: 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. URI: http://hdl.handle.net/10417/924 Files in this item: 1
jens_rikardt_andersen.pdf (430.7Kb) -
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Abstract: 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? URI: http://hdl.handle.net/10417/919 Files in this item: 1
soeren_floee_jensen.pdf (5.175Mb) -
New Public Management, staten, professionelle og non-governmental organizationsjacobsen, Leif (Frederiksberg, 2010)[More information][Less information]
Abstract: How does innovation and modernization come about within public services? Are they the simple results of isomorphistic influences, crossing national boarders – without much ado? Aotearora New Zealand has been up front within the group of OECD countries which dramatically changed the face of the public sector since 1984. This Master-thesis deals with some general aspects of New Public Management (NPM) as this concept was dealt with in Aotearora New Zealand – with a particular emphasis on the socalled „child protection‟. This basic philosophy within Anglo-Saxon handling children, young persons and families is – as well as other historical perts – the very basis of this thesis. Two main angles are the very bulk of the historical and analytic intentions of this text: 1) the historical background of Aotearora New Zealand and its socioeconomic ambition to be in and maintain a position of a modern welfare state. In having this intention, however, Aotearora New Zealand seemed to fail in noticing the inevitable backlashes of economic prosperity. In this historical development the country was closely connected to others nations witin the Commenwealth and Anglophone world. But Aotearora New Zealand also picked and chose in for instance scientific results and legislation on children, young persons and families – leaving behind initiatives which might lead som to conclude that the status of being a welfare state did not appear on solid ground anaway. 2) Around the turn of the millennium the government of Aotearora New Zealand implemented the intention of a withdrawal of the state from insuring children and young persons good living conditions etc. Instead the non governmental organizations were expected to take over. The implementation suffered from several strategic failures – and the reaction from the ngo‟s were overwhelming. The thesis cocludes that NPM as such can not be seen as the simple cause of these failures. NPM could have become a leading management trend if not the basic ideas of NPM had been „taken over‟ and ideologized by political and economically oriented senior managers. The classical social welfare system, child protection and a modern network of formal and informal assistance to existence have suffered from this. Leadership across vectors of society, opening of agendas of locality and sociality are the main tasks for the future. URI: http://hdl.handle.net/10417/920 Files in this item: 1
leif_jacobsen.pdf (912.4Kb) -
I et styringsteknologisk perspektivDanielsen, Inge; Steffensen, Rolf (Frederiksberg, 2010)[More information][Less information]
Abstract: In this thesis for the Master’s Degree in Public Administration we analyse research management and try to contrast public research managers in University and Hospital settings with research managers in the private sector. Specifically we analyse the use of steering technologies. Our interest in this field is motivated by current institutional changes in the research area elicited by the reorganization of The Advisory and Funding System for Research and Innovation and the University Reform which both aim at a closer relationship between the research and the surrounding society, while the University Reform is also intended to strengthen management at the universities. In all, these innovations challenge the balance between independent and strategic research. On the basis of institutional theory, we present a theoretical outline for observing the institutional sphere in which research is taking place. The focus is on the survival of institutions in this sphere, as well as their ability to attract and retain resources, and to gain and maintain legitimacy. These issues may contribute to the framing of research management, and to the handling by responsible managers of the uncertainties and contingencies that may importantly impact survival and success of their institutions. Being aware of the potential collision of the steering agendas of the research manager, of the social institutions, and of governmental politics, we include theory of steering technologies and power to further study the conditions for and effects of research management. The usage of steering technologies and power is examined by interviewing four research managers at Novo Nordisk A/S, representing a reputable firm with a large and effective research department, and five research managers employed in the public sector, all affiliated with the University of Copenhagen. Although the contexts and personal modes of leadership vary between the two sectors, we identify in both circumstances three similar and dominant steering technologies: organization, strategic management, and emphasis on measurable results. While organizing and emphasis on measurable results positions the research manager in the role of an ambassador relative to his (her) superiors, strategic management appears to encourage initiation of personal initiatives and deliberate usage of steering technologies in order to achieve specific targets. In the Discussion we interpret our observations regarding steering technologies and power in the context of the institutional structure. In this respect, there are differences between the two sectors. In the public sector, we discover that increasing reporting requirements are in opposition to the traditional rationale with less controlled and more independent research, and that financial conditions are strongly restrictive and increasingly direct which research projects can be performed. In comparison, the power is surprisingly decentralised in the private sector, which also – like the public sector - does not connect much real and strong, applicable power – only formal power - with the position of the research managers. In the public sector, the managers have the possibility to expand the power for example through external relations. With regard to strategic management, it depends on the decisions by the public research manager whether and to which extent management of professional specialties is going to be achieved, or if the strategic management is restricted to educational activities, as well as budget and staff management. The former approach is associated with substantial institutional resistance because of the norms of the research field. It may be less problematic to manage and exercise power through networks and external engagement, although this approach will require entrepreneurial skills. In conclusion, public research management is highly restricted by institutional frames such as structure and financials conditions on the one hand and norms and traditions on the other hand. URI: http://hdl.handle.net/10417/921 Files in this item: 1
inge_danielsen_og_rolf_steffensen.pdf (652.7Kb) -
Biener, Anne; Staanum, Hanne (Frederiksberg, 2008)[More information][Less information]
Abstract: Kvalitetsreformen ekspliciterer regeringens bud på hvad der skal gøres og hvordan det skal gøres, på flere områder, som ligger indenfor den kommunale opgavevaretagelse. Regeringen byder på løsningsmodeller i forhold til stort set alle problemer relaterede til borgernes forventninger til den kommunale service indenfor børnepasnings- og ældreområdet, ligesom kvalitetsreformen indeholder forbedringsforslag vedrørende sygehusområdet. Vi har fokus på den kommunale sektor. URI: http://hdl.handle.net/10417/565 Files in this item: 1
anne_biener.pdf (8.488Mb)
