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Skabelsen af en ønskværdig fremtid ved et virksomhedsopkøbJellesmark, Anette; Pedersen, Charlotte (Frederiksberg, 2014)[More information][Less information]
Abstract: In this thesis we conduct an empirical study of Schneider Electric’s acquisition of 7 Technologies, with the focus on examining how the employees and leaders of 7-‐Technologies experience being a part of Schneider Electric. Our purpose with this study is to examine how the postmodern practice of narrative organization development can contribute to the creation of a desirable future of 7 Technologies as an integrated part of Schneider Electric. In this examination we explore and develop the narratives of the employees and leaders of 7 Technologies concerning their experiences with the integration, by applying the practice of narrative organization development containing a combination of systemic-‐ and narrative practice as well as Appreciative Inquiry. In this manner, our purpose with the individual dialogues is to intervene positively by deconstructing possible dominating narratives and look for unique outcomes, and thereby create alternative and preferred narratives about the integration. Then, on the basis of the most important aspects of the analysis of these dialogues, we furthermore conclude how narrative organization development can contribute to a desirable future of 7 Technologies as an integrated part of Schneider Electric. We conclude that there are generally two different attitudes to the integration among the employees across and internally in the two departments of 7 Technologies, which requires a divided narrative re-‐authoring process in the creation of desirable narratives about the integration. We also conclude that 7 Technologies possesses some special characteristics across the two attitudes, which we consider important to unfold and thicken as part of preferred narratives that can contribute to a desirable future of 7 Technologies as an integrated part of Schneider Electric. To accomplish this, we carry out a definitional ceremony with a combination of witnessing and reflective processes. We conclude that we succeed and that the ceremony also contributes to the creation of nuanced perspectives concerning the challenges during the integration process so that these can be extended to alternative and preferred narratives. On the basis of the most important aspects of the analysis of the ceremony, we furthermore conclude how interventions of the practice of narrative organization development can contribute to the creation of a desirable future of 7 Technologies as an integrated part of Schneider Electric. URI: http://hdl.handle.net/10417/4936 Files in this item: 1
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En analyse af KPMGs krisekommunikation i relation til den danske presse under IT Factory-krisenJensen, Charlotte Julie (Frederiksberg, 2009)[More information][Less information]
Abstract: Als das IT-Unternehmen IT Factory am 1. Dezember 2008 Insolvenz wegen Betrug des geschäftsführenden Direktors einreichen muss, steht KPMG, die die Bilanz von IT Factory mit einem uneingeschränkten Prüfungsvermerk versehen hat, der Herausforderung gegenüber, das bisher gute Image durch Krisenkommunikation zu schützen. Der Fall stößt auf das Interesse der Presse, die die Verantwortung u.a. bei den Wirtschaftsprüfern sieht. Die vorliegende Diplomarbeit geht auf die Krisenkommunikation KPMGs ein während einer der größten Betrugsfälle Dänemarks und beschäftigt sich mit folgender Problemstellung: Wie hat die Wirtschaftsprüfungsgesellschaft KPMG während der IT Factory-Krise in Richtung Presse kommuniziert? Durch eine hermeneutische Forschungsmethode verfolgt Die Diplomarbeit den Zweck die Krise und die Krisenkommunikation zu verstehen und analysieren. Die Analyseresultate ergeben sich auf Basis des Modells für Krisenkommunikation, der rhetorischen Arena, die eine theoretische Plattform der empirischen Analyse bildet und sowohl den Kontext als auch die Texte der Krisenkommunikation miteinbezieht. Dieser theoretische Rahmen wird durch die Theorie SCCT von Coombs ausgebreitet. Die Basis für den Kontext bildet eine Auswahl von repräsentativen Presseartikeln von Dezember 2008, während die Kommunikation KPMGs, bestehend aus drei Pressenmitteilungen, den Analysegegenstand für die Textanalyse bildet. Die Krise wird aus einem sozialkonstruktivistischen Ansatz als der Konstruktion von vielen Akteuren, insbesondere der Presse, dem Treuhänder und den Bilanzexperten, betrachtet, die die Tatsache, dass KPMG den Betrug nicht entdeckt hatte, als kritisch für KPMG einstufen und durch ihren Diskurs dem Ereignis eine Krisenbezeichnung anheften. Aus der Analyse geht hervor, dass KPMG sich bei der Strategiewahl im Dilemma befand zwischen einerseits einer Strategie, die die Öffentlichkeitsarbeit berücksichtigt und daher einer Kommunikation, dass der eigene Fehler erkannt wurde, um sich anschließend zu entschuldigen und somit das eigene Image bestmöglich zu schützen und anderseits einer Strategie, die eher die rechtlichen Belange berücksichtigt und daher zu kommunizieren, dass auf eigener Seite keine Fehler passiert sind und auch keine Verantwortung zu übernehmen sei, um dadurch in einem gerichtlichen Verfahren eine bessere Ausgangssituation zu haben. Die Analyse weist weiterhin auf, dass KPMG das Spiel der Presse nicht mitspielt: Sie gehen einerseits durch die Pressemitteilungen sowohl sprachlich als auch inhaltlich nicht auf Bedürfnisse der Presse ein und zeigen andererseits durch die Strategie alles zu verneinen und keine klaren Aussagen zu treffen kein Entgegenkommen. Aus der Analyse geht außerdem hervor, dass die Presse eine wesentliche Rolle in der Krise KPMGs spielte und deren Hauptkonstrukteur ist. Ebenfalls zeigt sich die Krise in der intensiven Kritik der Presse an der fachlichen Kompetenz und dem allgemeinen Umgang mit der Krise durch KPMG. Laut der Theorie, SCCT, von Coombs hätte KPMG als mögliche Strategien der Krisenkommunikation, sich entweder der Einschätzung der Krise durch Presse anpassen können und erkennen, dass KPMG den Betrug hätte entdecken müssen, oder aber eigene Fehler verneinen, wie sie es tat, allerdings dann mit einer viel entgegenkommender Kommunikation inklusive Interviews, Erklärungen zu eigenen Handlungen und generelle Aussagen über diese Art von Betrug, um zu vermeiden die konkrete Sache direkt kommentieren zu müssen. URI: http://hdl.handle.net/10417/1002 Files in this item: 1
charlotte_julie_jensen..pdf (750.7Kb) -
De kulturelle barrierer danske forretningsfolk og virksomheder skal bryde på det mexicanske markedMathiasen, Mette (Frederiksberg, 2010)[More information][Less information]
Abstract: In the light of earlier studies showing the importance of gaining adequate knowledge about the culture of a host country as a critical factor to prevent a business failure, the purpose of this thesis is to provide Danish companies and business people with basic tools to understand Mexican culture in order to avoid problems and challenges that may lead to business failure or confusion. Therefore this thesis seeks to analyse Mexican business culture and compare it to Danish business culture in order to find the dominating cultural differences between the two countries and find out which of these pose a challenge for Danish companies and Danes negotiating with Mexicans. The outcome of the thesis is based on both a theoretical as well as a practical point of view. The theoretical approach is mainly based on Geert Hofstede and Fons Trompenars´ value dimensions, which I have used to find the dominating cultural differences between Denmark and Mexico. These theories show the over all cultural differences between different countries in the World, but do not give an in-depth analysis of each country. Therefore I have supplemented their results with secondary sources such as Jon P. Howell and Joyce S. Osland, who have specific knowledge and experience from Latin American countries. Furthermore, their results are supplemented by interviews, I have made with Mexicans working in Denmark and Danes working in Mexico. The interviews are also meant as a way to verify Hofstede and Trompenaars´ theories, since I have found differences in the theoretical and empirical results. In addition to that, the interviews are used as means to come up with the specific challenges that Danes may experience, when working in Mexico or negotiating with Mexicans based on the cultural differences. The results from the value dimensions show, that Danish and Mexican business culture differ in many ways and are direct opposites in some dimensions. The value dimension creates a picture of the dominating cultural differences. The most obvious differences according to the results of the theories are found in Hofstede´s cultural dimensions. The two cultures also differ to a certain degree in Trompenaars´ cultural dimensions, but the results are not as striking as Hofstede´s findings. However, the differences in all the dimensions are big enough to cause challenges to some extent for Danish companies and Danes negotiating or working with Mexicans. According to the interviews and secondary sources the theory corresponds very well with the empirical findings except from the results of one of Trompenaars´ value dimensions “Affective vs. Neutral cultures”. Apart from that the only differences are that the cultural differences may no longer be as significant as the theories indicate due to the opening of the Mexican economy and the large number of foreign companies in Mexico, that influence the Mexican business culture towards a more western way of doing business. However, many of the differences are still significant enough to pose a challenge, while others do not seem to cause the Danes many problems. According to the interviews and secondary sources, the most common challenges faced by Danes in Mexico are identified to be the differences in hierarchy and the role of managers. In addition to that, the Mexicans have a more indirect way of speech and take criticism more personally than Danes. Furthermore, Danes working in Mexico have to deal with Mexican bureaucracy and corruption which thrives to a great extent in Mexico. The biggest challenge, however, seems to be the differences in the perception of time. Due to the cultural differences the most important factors to comply with according to the empirical findings are the way Danes speak and address Mexicans, to take time to build up a relationship, gain trust, be patient and polite, and adapt to the local culture. URI: http://hdl.handle.net/10417/1013 Files in this item: 1
mette_mathiasen.pdf (338.0Kb) -
En tværfaglig undersøgelseKekec, Gamze Dilek; Pelit, Zühal (Frederiksberg, 2018)[More information][Less information]
Abstract: This master thesis investigates and reveals new knowledge to a topic, we think is a relatively new phenomenon - the use of social and political messages in marketing. More concretely, this thesis seeks to answer the question of why companies use the kind of marketing that resembles a social movements communication and what some of the communicative and social characteristics is for this marketing form. This thesis’ analytical strategy is to get inspired by Niklas Luhmann’s and Ernesto Laclau’s theoretical standpoints and to challenge traditional marketing models like the well-known Marketingmix. This thesis will especially use concepts such as empty signifier and dislocation, to understand some of the borders that the communication creates in order to understand the socialities, that is constructed in the Viral Videos. By looking to existing literature on Corporate Social Responsibility, marketing and advertising and by collecting 18 videos as our empirical data, this thesis is looking at, how companies can get a viral effect of the videos. Our motivation behind these subjects arises from the fact, that more and more companies use social and political messages in their videos on social medias and online in general. In line with a development in society, where digitization fills more, companies have to adjust their strategic efforts in order to meet the trends. Today the consumers no longer respond to the functionality of products, but they want to buy from companies, that are socially responsible and proactive. As consumers are more powerful today due to social medias, and as their demands have grown, companies have to address the consumers differently, why this new marketing phenomenon makes this master thesis relevant. This master thesis concludes that, communicatively, the Viral Videos can be characterized in to genres, which are the experimental videos and fast-sequence videos. The experimental videos are longer, and they mostly have one specific message with a storyline, whereas fast-sequence videos appeal to multiple-feelings in a shorter amount of time due to the multiple scenes, why they can be characterized by the lack of storyline. Moreover, we find some social characteristics, which are about the communities, that the communication creates. These are female community, minority community and the community of the free. As such, this thesis contributes with a reflexive and critical view on the marketingmix model and the videos in general, why we challenge the model by adding a 1B to the 7P’s in the model, where the B refers to having a citizen-oriented perspective to marketing. URI: http://hdl.handle.net/10417/6308 Files in this item: 1
Gamze Dilek Kekec og Zuhal Pelit.pdf (5.797Mb) -
The Influence of National Culture in the Post-Merger Integration Process in Cross-Border Mergers and AcquisitionsAyar, Bedrana (Frederiksberg, 2013)[More information][Less information]
Abstract: Gert Hofstede was one of the first researchers who tried to incorporate culture as valid and measurable variable in organizational theory. In his book – Culture’s Consequences – International Differences in Work Related Values – (1980), he described different cultural dimensions, such as Power Distance, Masculinity and Uncertainty Avoidance. Even though these classifications were -and still are- very critically discussed, they give a useful framing of the formerly vague concept of culture. With Hofstede’s research culture became a more tangible variable in corporate considerations. ”Culture is more often a source of conflict than of synergy. Cultural differences are a nuisance at best and often a disaster.”1 this quotation gives a good insight into the understanding of culture by Hofstede. Since the 1980’s culture started to become more and more a strategic resource for corporations. The following research aims at identifying obstacles that companies operating on a global scale will encounter in their quest for globalization and market leadership. What adaptations will they have to make when merging with companies in distant countries and cultures, and how does this affect the understanding of the company and its employees in their national contexts? The research is threefold and touches upon mergers and acquisitions, the post-merger integration and national and organizational culture concepts. In the course of the research, the foundation of merger and acquisition knowledge, such as motives for mergers and forms of acquisitions, were found to be of major importance to understand the dynamics. The research of cultural concepts showed that non -with a strict focus on national culture- was found to be applicable in the organizational context. Therefore, this thesis suggests combining the Acculturation Theory and the Social Identity Theory with certain influencing factors. The comparative study suggests that the findings can be applied to national culture phenomena. Nevertheless, further research has to be undertaken to test and validate the proposed framework and its implications. A longitudinal case-based approached is suggested. URI: http://hdl.handle.net/10417/4242 Files in this item: 1
bedrana_ayar.pdf (2.196Mb) -
Et fransk og et dansk perspektivKristensen, Louise (Frederiksberg, 2013)[More information][Less information]
Abstract: En 1951 six États européens ont créé la Communauté Européenne du Charbon et de l’Acier en signant le Traité de Paris. Cet événement marque le début de la coopération européenne dont la France est un des États fondateurs. La coopération a pris le nom d’Union Européenne (UE) dès 1993 et se compose depuis 2007 de 27 États-membres. La coopération européenne, fonctionnant au niveau intergouvernemental aussi bien qu’au niveau supranational, ajoute une dimension supplémentaire à la démocratie nationale de chaque État-membre. Comment chacun des États traite le développement et le fonctionnement de l’UE dépend tant de sa propre tradition démocratique, que de comment elle s’est développée historiquement. Ce mémoire vise à expliquer comment les rapports entre les États-membres et l’UE sont influencés par la compréhension et la pratique de la notion démocratique de l’État en question, en se concentrant sur la France et le Danemark. La France qui est un des États-fondateurs de la coopération européenne a depuis le début cherché à jouer un rôle très influent. Le développpement historique de l’État français est fondé sur les notions de centralisme, d’universalisme et de l’importance du contrat social entre les citoyens et l’État ainsi que la notion de la grandeur française. Ces principes ont une liaison étroite avec la fondation démocratique de la France et ils continuent à influer sur l’État français aujourd’hui. L’analyse de la tradition démocratique française et son rapport avec la coopération européenne se focalise en particulier sur deux événements qui ont révélé des dimensions particulières de la France envers l’UE. Il s’agit de l’élargissement vers l’Europe de l’Est et l’Europe centrale en 2004 avec dix nouveaux États-membres et le référendum français sur la Constitution européenne en 2005. Ces événements se sont passés dans un contexte de changement du fonctionnement de l’UE. Ils ont fait comprendre comment la France mène sa politique européenne d’une manière qui vise à protéger les principes de l’État français au niveau européen. De plus en plus ce point de vue a rencontré des défis à cause du développement européen. Cependant la volonté d’adapter sa politique européenne apparait difficile pour la France à cause de sa propre tradition démocratique. Le Danemark a un rapport avec la coopération européenne qui est profondément différent que le rapport français. Pourtant l’analyse cherche à montrer que ce rapport est aussi affecté par la notion démocratique nationale du Danemark et comment il se révèle. La démocratie danoise qui s’est développée pendant des siècles est fondée sur les notions de démocratie majoritaire, de démocratie consensuelle et de proximité dans le processus de décision politique. Ces principes rencontrent une opposition dans le contexte démocratique de l’UE, qui fonctionne d’une manière très distincte. En focalisant sur la critique danoise de la Cour de justice de l’Union Européenne aussi bien que sur le scepticisme croissant des mouvements jeunes des partis politiques, l’analyse a pour but d’expliquer l’influence des valeurs démocratiques danoises sur le rapport entre le Danemark et l’UE. L’analyse de la tradition démocrate française et danoise aussi bien que la pratique démocratique de l’UE se base sur un cadre théorique qui traite ces thèmes. D’une part la théorie traite de la question de la démocratie au niveau européen se concentrant sur la notion du demos européen et comment cette notion influe sur le cadre démocratique de la coopération européenne aussi bien que le rapport entre les États-membres et l’UE. La théorie de ce thème consiste d’un dialogue écrit entre les deux Allemands Dieter Grimm et Jürgen Habermas concernant la possibilité d’une constitution européenne. En plus Mette Jolly traite la question du demos européen fondé sur ses propres études empiriques. D’autre part la théorie traite du développement national des traditions démocratiques. Ce thème est représenté par Francis Fukuyama qui s’intéresse au développement historique de la démocratie française et danoise aussi bien que les deux intellectuels danois Hal Koch et Alf Ross, qui cherchent à expliquer l’origine et la nature de la démocratie danoise. URI: http://hdl.handle.net/10417/4098 Files in this item: 1
louise_kristensen.pdf (1.212Mb) -
Zych, Adelina Anna (Frederiksberg, 2012)[More information][Less information]
Abstract: Collective memory in Poland In the turmoil after the plane crash of 10 April 2010 that killed president Lech Kaczyński and a number of Polish high rank state officials, it became evident that the Polish society was split in regard to the interpretation of the surrounding world and the future. A combi-nation of this split and the dominating role of history in Polish political discourse provided me with a stimulus to analyse Polish collective memory, its evolution throughout the communist period and after the reintroduction of democracy, as well as the existing legacy of conflict between two major politicians of the interwar Poland: Józef Piłsudski and Ro-man Dmowski. The aim of the thesis is to investigate what contemporary Polish collective memory is comprised of, and whether there exist one or multiple collective memories sim-ultaneously. Collective memory is understood in this thesis in the view of the theories of M. Halbwachs, J. Assmann, P. Connerton, and P. Nora. Empirical data in the form of results of sociological surveys are based on the most recent works of two sociologists – B. Szacka and P. T. Kwiatkowski. Works of N. Davies served as the basis for description of the his-torical background. Two specialists in Polish collective memory have been interviewed for the purpose of this thesis: B. Törnquist-Plewa from the University of Lund and B. Szacka, Polish professor in sociology. As the Polish nation has undergone a substantial change in its ethnic structure in the course of the 20th century, some ethnic groups, especially Jews, Lithuanians and Germans, who previously had an impact on Polish national memory, are no longer a part of the Polish nation. As a consequence, the Polish nation is to a major extent ethnically homogenous. Polish collective memory has been formed as a result of influence of various factors: pri-mary socialisation within the family on one hand, and external factors, such as school edu-cation, tv, political discourse, institutions and the Catholic church on the other hand. Polish collective memory can be divided into two categories: events that have existed in the memory for a sufficiently long time and thus there is a consensus in the nation in re-gard to their evaluation, and more recent events, the evaluation of which is still highly controversial. The former can be further categorised as myths and universal elements of the Polish memory Myths are described as past events that have functioned in national memory for a long time, whose details have been gradually forgotten. As a result, their memory has been highly distorted. Polish myths include the memory of Poland’s greatness, the myth of the “golden freedom” and the notion of Poland as “antemurale christanitatis”. The past events whose evaluation is no longer controversial include the period of partitions (1795-1918) and World War II. The recent events still causing controversy within the Polish society are related to the pe-riod of communism. The communist regime sought to legitimate through its policy of col-lective memory. As the official discourse provided a different version of the past that the one provided by the family memory, the national memory has split into two kinds: official and vernacular. The policy of collective memory realised by the opposition contributed to the increasingly negative evaluation of the communist period, which has continued to this day, especially among the well-educated and wealthy. In the political discourse, the cult of J. Piłsudski, a pre-war socialist and federalist, can be observed. However, his ideology has been replaced with that of his political opponent, R. Dmowski. Dmowski’s legacy is particularly noticeable in the discourse of the right-wing Law and Justice (PiS). Collective memory is linked with collective forgetting. The events that have been forgotten by the Polish nation include the Polish participation during Holocaust. Recent works on the subject by J. T. Gross have contributed to a public debate and opened a possibility of future inclusion of this issue in Polish memory. The conclusion of the thesis is that there exists only one Polish national memory, providing a picture of Poland as a once-great and free country that has been a victim of its neigh-bours’ aggression and the motherland of great patriotic soldiers. Recent history contributes to a division that exists to a far lesser extent within the society than among the political elites, primarily between the extreme right wing, which is using the past to obtain political objectives, and the liberals, who avoid using history in their political programme. URI: http://hdl.handle.net/10417/3043 Files in this item: 3
adelina_anna_zych.pdf (1.214Mb)Szacka.WMA (22.82Mb)Tornquist Plewa.WMA (19.29Mb) -
an analysis of the business model of the National Football LeagueBau Jensen, Simon (Frederiksberg, 2015)[More information][Less information]
Abstract: National Football League er verdens største amerikansk fodboldliga, og den største sportsliga i USA. Med en omsætning på omtrent $8 milliarder og de højeste sports seertal i USA, udkonkurrerer NFL klart sine nærmeste konkurrenter i NHL, NBA og MLB. Dette speciale analyserer baggrunden for NFLs store succes ved at kortlægge og analysere NFLs forretningsmodel, ved at besvare følgende problemstilling: Hvad karakteriserer NFLs forretningsmodel og hvordan bidrager den til ligaens store kommercielle succes. Ved hjælp af en grundlæggende forbrugeranalyse, tages der udgangspunkt i NFL’s to primære typer af forbrugere med hver sin tilgang til spillet. Den første gruppe er holdenes fans, som ønsker at se deres hold vinde, og samtidig er forholdsvis loyale kunder. Den anden type forbrugere er dem som søger underholdning i sporten og som ønsker tætte kampe med nervepirrende afslutninger. Med udgangspunkt i sidstnævnte, forsøger NFL at skabe konkurrencemæssig balance mellem holdene for derved at øge usikkerheden om kampenes udfald. Dette medfører et NFL produkt med højere underholdningsmæssigt kvalitet. Konkurrencemæssig balance er en af årsagerne til at NFLs forretningsmodel er baseret på et tæt økonomisk samarbejde. Dette har udmøntet sig i en forretningsmodel hvor langt størstedelen af alle indtægter er ligeligt fordelt mellem de 32 hold. Dette sikrer at selv hold i små TV markeder med en lille fanbase har de økonomiske muskler til at spille med om mesterskabet hvert år, og at intet hold er truet rent finansielt. Samtidig sikrer NFLs lønloft på spillere, at alle hold har mulighed for at sikre sig dygtige spillere, og at forskellen på niveauet af spillerlønninger mellem holdene er meget lav. Lønloftet er også med til at forhindre at lønudgifter eskalerer, hvilket garanterer NFL holdene en effektiv kontrol med deres største omkostning, spillerlønninger. Samtidig sikrer den årlige draft, at de hold som klarede sig dårligst i den forrige sæson, har mulighed for at sikre sig de bedste, unge spillere fra college rækkerne. Det medfører at de lavest rangerede hold fra forrige sæson har de bedste kort på hånden i forhold til at forbedre sin spillertrup. Udover at skabe øget efterspørgsel ved at øge usikkerheden om kampenes udfald, maksimerer NFL indtjeningen fra TV kontrakterne ved at samle udbuddet af rettigheder centralt for derved at sikre en favorabel forhandlingsposition, på et marked med en udbyder og flere købere. Dette medfører at NFL skaber et marked for kamp rettigheder, hvor NFL fungerer som central sælger, og med håndfuld interesserede TV stationer. Samtidig sikrer det forholdsvis lave antal af NFL kampe, at ligaen har en forhandlingsmæssig fordel i forhold til udbud og efterspørgsel. Som et resultat af den ligelige fordeling af TV indtægter mellem NFL holdene, kan et NFL hold flytte til en mindre by uden at blive ramt økonomisk, som et hold i en liga uden økonomisk omfordeling gør. Derved giver omfordelingen af de økonomiske ressourcer NFL holdene mulighed for effektivt at true deres lokalsamfund med at flytte holdet til andre byer, hvis ikke skatteyderne betaler for et nyt stadion. Dette er i vid udstrækning praksis i NFL,hvorved holdene sikrer store offentlige tilskud til deres stadions, som udgør en essentiel del af produktionen af fodboldkampe. Et moderne stadion er samtidig essentielt for et NFL hold, da det giver holdet langt større muligheder for tjene penge på udlejning af luksus lounger. Indtjening som ikke skal omfordeles, og som holdet dermed kan beholde. Dette bevirker at den økonomiske ulighed mellem holdene er vokset de senere år, hvilket potentielt kan true NFLs økonomiske solidaritet og dermed ligaens eksistens. Alt i alt viser dette speciale at NFL har skabt en forretningsmodel som bidrager kraftigt til at kvalitets optimere NFLs primære produkt, som er fodboldkampe, samt sikre økonomisk stabilitet, for derved at gøre NFL den kommercielt mest succesfulde sportsliga i USA. URI: http://hdl.handle.net/10417/5909 Files in this item: 1
simon_bau_jensen.pdf (2.596Mb) -
Ønder, Mehtap (Frederiksberg, 2010)[More information][Less information]
Abstract: The aim of this thesis is to determine the issues associated with the national enforcement of EU state-aid regulations in regards to public service. Art. 107 in the treaty of Lisbon contain the general rule, that state-aid is prohibited. A measure is state-aid when it fulfills the four criteria set out by art. 107, TEUF. The first criterion is that the given measure has to be awarded by the government or by government funds. Second, the measure must influence the intra-Community trade. The third criterion implies that the recipient has to gain an advantage from the given measure. The last criterion is that the measure has to distort or potentially distort terms of competition. Nevertheless the criteria set out in art. 107 TEUF are still difficult to determination as regards to whether an aid constitutes a state-aid. There are exceptions to the general rule mentioned above. These will also be dealt with in this thesis, but also here it is concluded that the exceptions can cause problems. The basis for this is case law and announcements from the European Commission et cetera. In the event of a prohibited state-aid, the recipient is obligated to reimburse the aid with an additional mark-up which is determined by the European Commission. Furthermore the advantages associated with a law suit on compensation for financial losses are assessed. At last I examine the financial consequences when national courts enforce state-aid provisions. For this purpose a hypothesis is constructed. The hypothesis features two identical firms in two different member states. Only one of the firms is awarded state-aid. The ambition is to illustrate the difference between their ability to compete. Additionally Kaldor- Hicks efficiency is considered when analyzing when allocation of state-aid is efficient. In the conclusion complications in relation to national enforcement of European state-aid provisions are reviewed. URI: http://hdl.handle.net/10417/1620 Files in this item: 1
mehtap_ønder.pdf (1.529Mb) -
In Denmark and the United StatesKlit Jensen, Lars (Frederiksberg, 2010)[More information][Less information]
Abstract: Indvandring og integration er to af de mest aktuelle emner i den vestlige verden, og der er en udbredt frygt for at en stadig indvandring vil true nationernes stabilitet og sammenhængskraft, medmindre der gøres en større indsats for at integrere indvandrerne som velfungerende borgere der kan bidrage til nationens vækst. Denne opgave er baseret på en opfattelse af, at det overordnede successkriterie for integration er, at så mange mennesker som muligt føler sig som fuldt ud ligeværdige samfundsborgere og medlemmer af nationen, og at samfundet kun opfatter mennesker som udlændinge hvis disse selv opfatter sig som udlændinge. Hypotesen er at national identitet er afgørende for om dette kan lykkes, og opgavens hovedformål er derfor at undersøge hvilken rolle national identitet spiller i forhold til integrationen af udlændinge. Sammenligningen mellem netop Danmark og USA er interessant, fordi det er to vestlige lande der har meget til fælles, men som er meget forskellige med hensyn til indvandringshistorie og national identitet. Til at begynde med defineres og diskuteres begreberne 'indentitet', 'integration' og 'national identitet'. Desuden defineres 'inkluderende' elementer i den nationale identitet som elementer alle kan blive en del af, og som derfor er inkluderende i forhold til udlændinges optagelse som medlemmer af nationen. 'Ekskluderende' elementer defineres som elementer det kan være meget svært, eller umuligt, for udlændinge at blive en del af. Baseret på tre anerkendte integrationsteorier fremsat af sociologen Milton Gordon, defineres tre forskellige tilgange til integration: 'konformitet', 'smeltedigel' og 'multikulturalisme'. Hovedvægten i opgaven ligger på en gennemgang af henholdsvis Danmarks og USA's historie, for at belyse hvordan vigtige historiske begivenheder har bidraget til dannelsen af national identitet, og hvordan den nationale identitet har påvirket indvandring og integration. Forskellene mellem Danmark og USA diskuteres, med særligt henblik på hvad Danmark kan lære af USA's lange historie som indvandrernation og de forskelle der er mellem de to landes nationale identiteter. Gennem en case om amerikanere af indisk afstaming, diskuteres begrebet 'mønsterminoritet' ('model minority'), som dækker over minoritetsgrupper der ses som et forbillede for andre, fordi de udmærker sig økonomisk, uddannelsesmæssigt og socialt. Denne case fungerer også som en anledning til at undersøge stereotyper omkring indvandrere, og den sammenhæng der er mellem disse stereotyper og stereotyper i den nationale identitet. Gennem hele casen drages sammenligninger mellem USA og Danmark. I løbet af opgaven gives der eksempler på hvordan en opdeling af samfundet i forskellige grupper kan føre til en splittelse af nationen som kan have særdeles alvorlige konsekvenser. Der fokuseres i denne sammenhæng særligt på opdelingen mellem 'os' – den hjemmehørende befolkning – og 'dem' – udlændingene. Konklusionen er, at en inklusiv national identitet er nødvendig for at udlændinge kan blive integreret som fuldgyldige medlemmer af nationen. I USA er kernen i den nationale identitet klart defineret gennem en Amerikansk forfatning der er inkluderende i forhold til alle mennesker. Kernen i Danmarks nationale identitet er aldrig blevet klar defineret, og det er derfor op til alle danskere at bidrage til at definere en national identitet som kan inkludere alle, uanset etnicitet, hudfarve, religion og kulturel baggrund. URI: http://hdl.handle.net/10417/1256 Files in this item: 1
lars_klit_jensen.pdf (4.430Mb) -
Marked, befolkning og vækstledelseFolmer, Michael Nymann; Hegnsholt Olsen, Esben (Frederiksberg, 2010)[More information][Less information]
Abstract: starting point for this piece of academic work is an interest in how the nation-state governs its economic affairs, with particular attention to how this influences the conditions of the market. This paper argues that the nation-state manages its wealth by including a broad range of policy shaped to fit the strategic profile of national competitiveness. In this thesis, we ask how theorizing, measuring, and strategizing national competitiveness shapes the governance of economic growth. Addressing this question we analyse how national competitiveness has emerged as an agenda. Analysing this agenda, we draw on key insights in Michel Foucault’s late works as we take an interest in how issues regarding life has become a key part of economic governance. We answer the question by examining the emergence of this agenda on three analytical levels. First, we explore the conceptual formation of national competitiveness through theories of political economy, from Adam Smith to Friedrich List and Michael Porter. Secondly, we inquire into the evolution of measuring the economic wellbeing of nations. From an international perspective, we document how a new body of knowledge has been produced and how it actualises the life of the population as a productive factor. We then investigate the case of Denmark from a national perspective, illustrating how the agenda has transformed the role of the state vís-a-vís businesses and the market. Thirdly, we address the question of strategies and policies by analyzing the ways in which the agenda has been pursued in the distribution of public funds. We conclude that the agenda of national competitiveness has shaped the way economic growth is governed through a redefinition of the market and its relationship with the state, through a construction of a new positivity, and through an empirical body of knowledge that quantifies the productive powers of a population. In the case of Denmark, we argue, this transformation has played out as the emergence of structural and business policies, ultimately establishing growth governance as the art of investing in and shaping the productive powers of human beings. URI: http://hdl.handle.net/10417/1713 Files in this item: 1
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Michagin, Anne-Kathrine Juul (Frederiksberg, 2016)[More information][Less information]
Abstract: Sociologist G. Hofstede states, “Using the word culture in reference to both nations and organizations suggests that the two kinds of culture are identical phenomena. This is incorrect: A nation is not an organization, and the two types of culture are of different kinds” (Hofstede 2001:393). However, in a functionalistic perspective the two types of culture are alike in that they both create concertation and balanced structure. Hofstede together with E. Schein is the theoretical frame for the study in compatibility of culture within the organization and on the national level. Using T. Parsons’ structural functionalistic approach, this thesis focuses on how national cultures are affecting organizational cultures by understanding the organizations as a functional system depending on internal structured balance. As a base for the analytical findings, the thesis includes a discourse analysis to determine an understanding of the otherwise very complex concept of culture. The findings are based on interviews and observation from the multinational business; Resolux, where it has carefully been analyzed how the Danish value system has an effect on the international strategy for the whole organization. National culture is not malleable and therefore the thesis argues that the main focus on culture and organization should not be on adaption in between different national cultures, but on the coordination of national cultures into one organizational culture. The real challenge lies in exploring how an organizational culture can be spacious enough to contain a ground for cultural diversity, allowing the norms and values connected to each culture to be operated. The spacious approach is operated through the management strategy. To overcome the adaptions a manager needs to use a strategy that allows all the different nationalities to join in mainly on own terms. A successful management strategy therefore needs cultural competences and awareness on that no management strategy can be universal across cultures. This will only be discovered by the awareness and strategic planning around national cultures as a valuable resource and understandings on how to incorporate this in organizational management. Thus is awareness the essential tool for using national culture as part of the strategy to have success in a cross-cultural organization. URI: http://hdl.handle.net/10417/6000 Files in this item: 1
anne_kathrine_juul_michagin.pdf (2.232Mb) -
A quantitative study of national business systems in the fore- and aftermath of the financial crisisPedersen, Mikkel (Frederiksberg, 2016)[More information][Less information]
Abstract: Institutional change have become a key issue in the Comparative Capitalism (CC) literature. The impact of international processes of liberalization, globalization, financialization and regional integration on national models of capitalism is increasingly being studied alongside other forms of incremental change processes. In doing so, the orthodoxy, which assumes stable and virtually unchanging national institutional configurations outside of systemic shocks resulting in critical junctures, is being challenged. This orthodoxy is particularly dominant in quantitative CC studies, which assume a large degree of institutional stability in their use of data. Employing Whitley's national business system framework, this thesis seeks to add to the CC literature on institutional change by applying cluster analysis to a longitudinal quantitative dataset covering 30 OECD economies, nine institutional indicators, and ranging from 2000-12. In doing so, it is able to study the institutional change impact of both gradual changes flowing from international change processes, and the financial crisis and European sovereign debt crisis as an international critical juncture. The quantitative analysis is complemented by a political analysis of developments since the onset of the financial crisis. I find four institutional configurations to be stable across the time period, and significant institutional change to trust, state dominance, the financial system score and union strength across the four identified business system types. Additionally, I find evidence of the divergence of state-organized business systems and of a slight degree of convergence between compartmentalized, collaborative, and Nordic business systems. In my political analysis, I find changes to the trajectories of the Greek, Japanese, and Irish business systems, while the trajectories of the US, German, French, and Nordic business systems are largely unchanged. Finally, I argue that international money markets and EU integration have severely limited the range of feasible choices available at the domestic political level. URI: http://hdl.handle.net/10417/6228 Files in this item: 1
Mikkel_Pedersen.pdf (2.005Mb) -
Besøgendes accept og benyttelse af mobilteknologiDyrsø, Anders Ebert; Selsmark Hansen, Morten (Frederiksberg, 2013)[More information][Less information]
Abstract: Over the past several years, computers, consumer electronics and software systems have boomed throughout society, both in the private and public sectors. Much is being digitized and online, partly to streamline, but also because it makes sense to do so, as most individuals have access to computers and the Internet. We live in the digital era. More and more companies are becoming aware of how they can use mobile technology with their products or services. We also see that foreign museums for a long time have used mobile technology in their exhibits. However, we see Danish museums lagging behind when it comes to the implementation of mobile technology and we see only pilot- or start-up projects. In collaboration with the National Museum, we want to illustrate how people relate to mobile technologies and apps. What attitudes and expectations they have for this, and what affects their intention to use it.We will examine this using the Technology Acceptance Model (TAM) theories. The TAM model is used in the study of the problem by forming the basis for our questionnaire. The model elements are directly used to identify the essential areas that the study will address. The study also incorporates issues that go beyond TAM, but is used to identify context-specific topics. The results of the survey is processed and analyzed through a series of analytical tools. This includes for example frequency analysis, normal distribution, correlation and Cronbach's alpha. These are calculated and compared in order to provide an overall picture of reliability of the survey and the elements internal influences. Our analyses show that the National Museum visitors have high expectations for the upcoming app, and expect to use it. The analyzes further indicate that TAM 3 can not be fully confirmed to be applicable in this context. This may be due to the late implementation of an app in the National Museum in relation to the app-market maturity, dissemination and knowledge more generally in society. We still believe, however that TAM can be used to estimate the visitors expected use of the app, and explain underlying reasons for this. URI: http://hdl.handle.net/10417/4060 Files in this item: 1
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En konsekvensanalyse af sambeskatningsreglerneKrømmelbein, Michael; Jeppesen, Ronni (Frederiksberg, 2014)[More information][Less information]
Abstract: The purpose of this master thesis is to examine the existing legislation on mandatory joint taxation in both a national Danish, and an international perspective. Furthermore, the purpose is to assess the pros and cons of joint taxation. By using the knowledge that we obtain through the theses, we use a case study to examine the possibilities of efficient tax planning ex post. Through our case study, we are able to give our opinion on whether internationally joint taxation should be chosen or not? Our theses seeks to contribute to the literature by disentangling the existing legislation and the possibilities for efficient tax planning ex post including the liquidity benefits of jointly mandatorily taxation both nationally and internationally. First, we examine the definition of the factors that qualifies an individual company as a group company in Denmark. Section 31C of the Danish Corporate Tax Act states that a company is deemed a part of group if the parent company can control the subsidiary company. Thus, the conclusive point is whether the parent company has control rather than unit of capital. If a subsidiary company is subjugate to control from the parent company, the company does not have to pay its taxable income directly to the Danish tax authorities but instead to the parent company1. Then the income subject to taxation consist of the sum of taxable income from each company in the group. The principle applied in Denmark is a so-called territorial principle, which was adopted with the passing of law number 426 of July 6 2005. The territorial principle causes that entities in Denmark are subject to mandatory joint taxation. One of the benefits from mandatory joint taxation is that it is possible to apply and use deficits in some group companies to offset positive income from other group companies. Thus, it is possible to postpone the taxation. The government stated that multinational companies, on a deliberate basis, used this opportunity to plan and avoid taxation in Denmark. Based on this assumption bill 173 was passed. The primary aspects of the bill were the limitation on the use of tax losses and the re-entry of joint liability on corporate taxes. Regarding the limitation in the use of tax losses, the new rules are that companies can use DKK 7.500.000 to set off other companies’ positive taxable income. Of income exceeding DKK 7.500.000, it is only possible to reduce this income with 60%. Throughout our theses, we examine bill 173 thoroughly and concludes that the law did not aim the intended target companies. Thus, many other Danish companies are now suffering from the effects of bill 173 especially companies with assets that are subject to taxation on a notional basis. In the final part of our theses, we examine the legislation regarding international joint taxation. It is voluntary for the companies to choose international taxation, but when done, a global principle applies. The global principle causes that all company entities throughout the world must be enrolled in the joint taxation. This principle was passed due to the cherry picking problems that existed. Furthermore, a fixation of 10 years applies when choosing international joint taxation. This requirement causes the companies to ensure a long-term strategy to endure the consequences of their choices. Finally, we apply the rules of international joint taxation in a case study and discover that many requirements need to be met and many other aspects need to be taken into consideration such as tax rate, the structure of the group and the future strategy. As a final point, we conclude that it is not possible to make a general assessment on whether international joint taxation is a benefit or not. Other literature on the subject concludes that there are more disadvantages than benefits on choosing international joint taxation, thus international joint taxation should be deselected. However, our opinion is that international joint taxation also has many benefits that offsets the disadvantages. Hence, our theses distinguish itself from the other literature and thus contribute. URI: http://hdl.handle.net/10417/4609 Files in this item: 1
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En analyse af de gældende sambeskatningsregler.Hansen, Suzette (Frederiksberg, 2016)[More information][Less information]
Abstract: The purpose of my master thesis is to analyze the current rules on mandatory joint taxation from a Danish national perspective. I will begin by examining section 31C of the Danish Corporate Tax Act which lists the conditions that qualify individual companies as a group company in Denmark. The ownership percentage is not the key factor that determines whether a subsidiary qualifies. The parent company needs to have control over the subsidiary before that company qualifies as a group company. In Denmark, the income statement is generally subject to the global income principle which means that all income earned in Denmark is taxable. An exception to the global income principle is the territorial principle stated in paragraph 2, section 8 of the Danish Corporate Tax Act. The territorial principle implies that income earned by a Danish company through permanent establishment or real estate abroad shall not be assessable income for taxation purposes. The parent company is usually elected to be the administration company. The administration company settles all taxes to the tax authorities on behalf of the group. As a result, the subsidiary companies will pay their tax payable to the administration company or will receive a refund from the administration company when they are in a tax benefit position. The taxable income of the group is calculated as the sum of the taxable income from each company in the group. One of the advantages from mandatory national joint taxation is that taxable loss positions can offset a tax payable position from individual subsidiary companies within the group. The group are also able to offset tax loses from previous years with tax payables in subsequent years. Companies with a positive taxable income of DKK 7.852.500 (2016) can set off tax losses from previous year in the taxable income. Limitation rules in the use of the tax losses make sure that positive income of more than DKK 7.852.500 (2016) is only being reduced by tax losses carried forward with 60% of the income, which is higher than DKK 7.852.500 (2016). As from 1 July 2012, companies which are subject to the mandatory joint taxation rules are jointly and severally liable for the total corporation tax, withholding tax on interest, royalties and dividends. URI: http://hdl.handle.net/10417/6229 Files in this item: 1
Suzette_Hansen.pdf (1.239Mb) -
Thornbull Thomsen, Mathias; Sanderhoff Poulsen, Mads (Frederiksberg, 2015)[More information][Less information]
URI: http://hdl.handle.net/10417/5315 Files in this item: 1
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Udfordringer i forbindelse med koncernskifteBille, Heidi (Frederiksberg, 2015)[More information][Less information]
Abstract: This dissertation explores the challenges associated with ownership changes within a group in rela-tion to the Danish rules on national joint taxation. Current law on the definition of a group under the Corporation Tax Act is accounted for. Under these rules, a group exists when a parent entity exercises control over a subsidiary's financial and operational decisions. This usually applies in situations where the parent entity has direct or indi-rect ownership of more than 50% of the voting rights in the subsidiary. Even if the parent entity does not own more than 50% of the voting rights, it may still have control if, by other means, it disposes of the majority of the votes or has been given control per specified agreement. If changes to the group occur during an accounting period, an interim income statement must be prepared in order to attribute the income to the right joint taxation consolidation. The dissertation shows that the preparation of an interim income statement can be very resource-demanding. During an ownership change within the group, any tax losses in the transferred subsidiary prior to the transfer cannot be used by the other subsidiaries in the joint taxation, just as these subsidiaries' losses from income years prior to the transfer cannot be used by the transferred subsidiary. All subsidiaries in joint taxation must use the same income year as the administration enterprise, for which reason current law on changing income years is accounted for. The dissertation considers the national joint taxation provision on liability, under which the admin-istration enterprise and fully-owned subsidiaries are jointly and severally liable for the payment of income tax etc. Subsidiaries not fully-owned by the ultimate parent entity have only secondary and limited liability. If the income is corrected later, a previous joint taxation consolidation may be lia-ble to pay taxes concerning a divested enterprise. It is subsequently examined whether the admin-istration enterprise of the previous group has a right of complaint regarding the income assessment. It is concluded that the administration enterprise does not have any right of complaint based on ex-isting practices. URI: http://hdl.handle.net/10417/5093 Files in this item: 1
heidi_bille.pdf (592.4Kb) -
Hansen, Louise; Bruun Mogensen, Katja (Frederiksberg, 2014)[More information][Less information]
URI: http://hdl.handle.net/10417/4763 Files in this item: 1
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En analyse af problemstillinger og udfordringer i forbindelse med hæftelse og begrebet bestemmende indflydelseBinger, Jens Blüitgen; Stobbe, Alexander (Frederiksberg, 2011)[More information][Less information]
Abstract: The aim of this thesis has been to describe and analyze a range of problems in accordance with the concepts of determinative influence and liability in the national joint taxation of the Danish tax law. We have done so by critically examining the Danish tax laws and rulings made by SKAT and Landsskatteretten. Danish companies, permanent establishments etc. that are related in a concern are obligated to conclude in a national joint taxation. In the group of joint taxed companies, the mother company is appointed the role of being the administrative company. The administrative company hereby makes payments and handles accounted taxes internally between the companies of the concern, and externally between the concern and SKAT. Throughout this thesis we see that determinative influence makes links of concerns possible, and therefore national joint taxation that can be hard to determine. Also the fact that a company has the right to exploit its determinative influence, without being obligated to do so, can create difficulties in the definition of the business relation and the extent of the national joint tax levels. In a functioning joint taxed concern with available funds and healthy companies, the administrative company will levy taxes from its subsidiaries and thereafter pay these taxes to SKAT. Because of the complexity of the regulation of national joint taxation, the law, Selskabsskatteloven, is not 100 % sufficient in its regulation of tax related internal and external transactions of the joint taxed concern. Therefore discrepancies between the tax authorities and the administrative companies could erupt in a number of concerns. The status of the case-law of today allows for administrative companies and minority shareholders to get caught up and suddenly become economically exposed. We have as well analyzed a range of problems concerning protective rights within owner agreements. It is about the veto rights concerning all, individual and significant decisions. Concerning significant decisions, there is an unclear legal situation. It is in those cases where a majority shareholder has given a not inconsiderable influence in the company to a minority shareholder. These are consequences following from a bankrupt subsidiary which is a part of a joint taxed concern. In the future there should therefore be an increased focus on getting more clear definitions in the legal text or an exemplification of case law in the matters discussed above. By doing so, the Danish joint taxed companies would be able to join a Danish concern without becoming economically exposed to the economic risk which easily can become the consequence of national joint taxation today. URI: http://hdl.handle.net/10417/2752 Files in this item: 1
jens_binger_og_alexander_stobbe.pdf (872.4Kb)