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Nedsættelse af gaveafgiften ved generationsskifte af erhvervsvirksomheder

Due Rasmussen, Finn (Frederiksberg, 2018)

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This master thesis examines the reduction of tax expenses when business companies are handed over to family members. June 2nd 2017 the Danish parliament introduced law no. L 183 (2016/2017). The purpose of the law was to reduce the tax levels progressively from 15% in 2015 to 5% in 2020. The reduction of the gift tax includes both the transfer of equities and personally owned business companies to family members. For family members to have their taxes reduced, the fulfilment of three demands are required: the succession requirement, the ownership requirement and the participant requirement. These three conditions will be examined and categorised into three main subjects; 1. What personally owned business companies and capital companies have in common, 2. What concerns only the personally owned companies, and 3. What concerns only the capital companies? As the three requirements can be subcategorised into three main subjects, this master thesis investigates whether the new legislation results in different tax levels depending on whether the company is handed over as a personally owned company or as a capital company. Those business assets that may result in different calculations of the gift tax when companies are transferred, as either personally owned or capital companies will be examined. Regarding the personally owned companies the tax expenses will be less if the involved parties make use of tax counselling prior to the change in ownership. The counselling may involve planning and/or important dispositions prior to or during the transfer. The thesis involves a case study (an agricultural company) in order to calculate and compare the tax levels for the different types of company. Two calculations are made – one where the company is handed over as a personally owned company and one where the company is handed over as a capital company. The result of the calculation is that the tax expenses are considerably less if the company is transferred as a capital company. The reason behind these findings is that the reduced gift tax for personally owned companies only encompasses the business part of the buildings, whereas the capital company may include up to 49 percent passive capitalization. Hence, it is possible to include more assets in the calculations of the tax reduction in the case of a capital company than in the case of a personally owned company – thus resulting in a larger reduction.

URI:

http://hdl.handle.net/10417/6281

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Finn Due Rasmussen.pdf (1.182Mb)

New public management

forandring og fornyelse af den specialiserede indsats

Wøssner Hansen, Ole (Frederiksberg, 2015)

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This thesis deals with the management of specialised social services – based on in-house activities and own organisation – where in-house activities and the new Danish social supervision (Socialtilsyn) will be used as case studies to both analyse the areas where the New Public Management (NPM) has changed the public management and also the areas where the NPM has not managed to make an impact with its original material. NPM made its entrance in the social services In Denmark trough the structural and municipal reform in 2007. That was a major and fundamental reform, which was introduced to simplify and streamline the public sector, and through interviews with my colleagues (managers of residential NPM – forandring og fornyelse af den specialiserede sociale indsats 49 49 Masterafhandling – Ole Wøssner efterår 2014 and vocational services) I show how competition and market forces have gained ground in the management of social institutions in Denmark. But in a previous study in last semester, I recognized that there also were some areas where NPM's original material has not succeeded in changing the management. I am continuing with this premise to look at what happened to the management and how especially the Danish theories on the paradigmatic management in the public sector can explain the development and the new forms of management. In many ways this is reminiscent of the earlier classical paradigms, such as the professional and bureaucratic, but they are mixing different logics and management technologies in a new way and in this way transcend the old paradigms and become neo-forms - a synthesis or hybrid form, which contains much of the original material from NPM, including that which did not make an impact. It has returned in a renewed and changed form, in which the hardest control technologies, such as targets, competitive contracts, costs and impact evaluation have been softened by renewed professional and qualitative management elements, such as confidence, core service, priorities, ownership, etc. My claim is that NPM as logic and management tools has changed the management of specialised effort, but it has not done so in one go, and that there has also been an NPM 02 and NPM 03 and that the content of the NPM material has changed over time, but a crucial fundamental idea of NPM, namely that simplifying and efficient management with citizens in mind still has potential, which we will see bear fruit in the future. This will not happen within the same paradigmatic framework that has characterised the last 10-15 years of management discourse, but management will be transcended and assume neo-forms, from which some new combinations of management technologies and tools shall be created. And maybe we are moving towards a new paradigm, a neo-form of NPM, which I have chosen to call Post Public Management, since it will redefine some key areas of the original NPM in which the market shall become the public market and management organised thereafter.

URI:

http://hdl.handle.net/10417/5107

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ole_wossner_hansen.pdf (7.492Mb)

No Problem is a Problem

Gram Henneberg Pedersen, Solvejg (Frederiksberg, 2017)

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The aim of this thesis is to investigate, whether my physician colleagues are correct, when they state that in reality Lean is New Public Management. The first part of the thesis investigated the roots of Lean, in order to define what authentic Lean is. This literary analysis included establishing a time line for the evolvement of Lean, determining that Lean was coined as a term describing the Toyota Production System (TPS). The article (Krafcik 1988) coining the term Lean concluded, that Lean was a specific Toyota attribute, not a generic Japanese effect. However, as TPS was introduced in USA, small changes were added, due to a number of books on the Japanese miracle, based on a different methods used by Japanese manufacturers. The quintessential book on Lean: Lean thinking (Womack and Jones 2003) is a collection of case studies on implementing Lean, and these cases included a number of techniques related to American management techniques. Since then the terms Fake TPS and Fake Lean have been coined. This thesis proposes, that the leadership model of Lean can described as Curling Leadership. The next part of the thesis was a comparison of Lean to the big models of reform in the Western World: New Public Management (NPM), New Public Governance (NPG) and New Weberian state (NWS), the modernized form of the classic Weberian state as described by Pollitt & Bouckaert (Pollitt and Bouckaert 2011). The comparison found some shared values and tools between Lean and all three models, and no more similarity between NPM and Lean than with the other two models. A further analysis found fundamental and not reconcilable differences between NPM and Lean, such as focus on long-term relationships with employees as well as suppliers in Lean versus contracts in NPM; and trust versus control. Empiric data from the health care system in Zeeland, Denmark included the budget agreements from Region Zeeland from 2010-2017, The Key Performance Indicators of a Lean Board in a medical department, and interviews with three elite informants placed in central positions in the healthcare system. The analysis used Pollitt & Bouckart’s model for comparative analysis of public reform, viewing the big models as menus with different dishes. Tools may be used by more than one model, but in different ways, as a main dish or side dish, thus determining whether the menu is one or another. Furthermore, the analysis used Patton’s model for Developmental Evaluation to determine attributes of evaluation on the Lean boards. The analysis found a mix of different tools and menus in the Health care system, except for NPG. In the budget agreements the biggest clash seemed to be between NPM and NWS, leading to management by incentives being stopped in 2016, as it had not been possible to slow down the effect of this type of management. The NPM tool of incentives had been too effective. Lean was in the early years a part of the region’s management philosophy and in recent years has been mentioned less and less. The current management philosophy is value-based management. The interviews showed a clear adherence to the Lean model presented by Womack & Jones (Womack and Jones 2003). The aim of implementing Lean was as much to increase the well-being of the workers, increase satisfaction from the patient by assuring less waiting time, as getting more health for the money. An important tool in the Lean model was Management by Objectives (MBO), and the analysis elucidated that MBO in principle are contradictory to TPS, as MBO has a defined goal, and when this is achieved, you have reached your goal, whereas TPS has a focus of constant improvement, and you can always do better. It also highlighted a possible confusion, when introducing MBO and measuring in a NWS organization such as a Public Danish hospital setting, where an objective a priori will be seen as an order. An objective can also be seen as an ideal end stage or as a method to monitor progress to motivate to keep going or as visual management of processes to pinpoint changes in processes. In addition, an important feature are the usage of the measuring: is the aim to punish/push or is it to identify problems in order to help solve them. An important feature of Lean is seeing problems as a source of learning, so far as to say that an organization, that believes it has no problem, has a problem indeed. Thus, it is an obligation of workers to notice and tell of problems. The final part of the empirical analysis investigated the KPI on the Lean board, and found that ‘a problem is a problem’, the goal of the KPI being either achieved (green) or failed (red). Using Patton’s distinction between traditional evaluation and developmental evaluation, the evaluation happening at the Lean board were a Traditional Evaluation with Fear of Failure, rather than a Developmental Evaluation with a focus on Hunger for Learning. As Hunger for Learning is fully compatible with Lean, and Fear of Failure is in opposition to lean, reaching the full potential of Lean is precluded. To conclude, the analysis showed a mix of different tools and menus with NPM being somewhat eclipsed by NWS and further that the full potential of Lean was eclipsed by NPM methods. The Trust necessary for Lean was eclipsed by the control part of NPM, and fear of failure overcame hunger for learning. The co-creation aspect of Lean was not achieved. In order to gain the full benefits of Lean it is therefore necessary to be careful to use the two types of menus separately. Lean appears to be the ideal management system in the healthcare system with the focus on the patient-customer, on quality and of trust and respect for workers driven by public service motivation.

URI:

http://hdl.handle.net/10417/6263

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Solvejg Gram Henneberg Pedersen.pdf (2.019Mb)

Nordsjællands park og vej

et paragraf 60 fællesskab fra idé til praksis

Koefoed, Niels Christian (Frederiksberg, 2015)

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URI: http://hdl.handle.net/10417/5686

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niels_christian_koefoed.pdf (86.85Mb)

Ny Nordisk Skole

Uddannelsesrevolution eller varm luft?

Nielsen, Nina; Hunsdahl, Mette (Frederiksberg, 2012)

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This master asks the question whether New Nordic School is an indication on that there is a new management paradigm on the way to the public school? New Nordic School is a two-year development project which is developed and launched by the Child and Education Minister Christine Antorini in the spring of 2012. The Minis-ter's starting point has been that too few young people complete a youth (upper sec-ondary) education in Denmark, and her suggestion for a solution to the problem is de-scribed in New Nordic School, which focuses on children and youth’s learning from 0-18 years. The project identifies the professional teachers and educators as agents of change. The Minister expresses that the school can only be changed from within, and she invites all professionals to join the project. It is voluntarily to join the project, but there is a re-quirement that the individual institution is in consensus about the connection, and the requirement of working in networks across institutions. The study is based on data material downloaded from the website of the Ministry of Youth and Education and is also based on interviews with key people in the project. Our study is divided into three sub-analyzes: The first sub-analysis deals with hedging New Nordic School as a phenomenon. Here we show how New Nordic Schools draw on both the Nordic and the Danish school tradition, but also how it draws on inspiration from Ontario in Canada. At the same time, we try to identify what is the "new" in New Nordic School. The conclusion of this part can be summarized as follows: New Nordic School lacks concretization, and the consequence is that right now that the project has many meanings added to it. The described sources of inspiration are several places only used in extracts, in which they are taken out of con-text and reused in another in order to create legitimacy for the project, but with the possible outcome that the chosen approaches do not lead to the desired target. The second sub-analysis is dealing with New Nordic School in a paradigm context. Based in Leon Lerborgs paradigm theory, it is here shown how New Nordic School can be un-derstood in a paradigm context. The conclusion of this part says that New Nordic School is a new management approach in primary and lower secondary school, but also that this new approach leans against a professional paradigm. At the same time coupled with new management approaches, where the clear focus on achieving the common objectives are inspired by NPM, but also foster new innovative approaches in the elementary school. The third sub-analysis is dealing with the management task of extending the connection to New Nordic School. We show that the project does not contain a real management point of view, but the respondent leaders perceive New Nordic School as an opportunity and a legitimization of new approaches in management. We conclude, that New Nordic School will require new management approaches and that the project do not contain adequately focus on management efforts, but also that in the municipal management context marked by NPM-control measures, can be strengthened by the cross-pressures that leaders must make within New Nordic School . The Master concludes that New Nordic School cannot currently be taken as an indication that a new management paradigm is on its way. But it can be perceived as something qualitatively new, where we see both a rearticulating of a professional management paradigm but also a qualitative change, which adds a common focus on goal setting and an approach to innovation. The Master describes this movement as a shift of the known paradigms, and in this way concludes that New Nordic School pushes the dominant management paradigms in the school area.

URI:

http://hdl.handle.net/10417/3527

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nina_nielsen_og_mette_hunsdahl.pdf (1.157Mb)

Offentlige administrative fællesskabers legitimitet

Håndtering af legitimitetsudfordringer

Niebuhr, Anne Heckscher; Heckscher, Annette (Frederiksberg, 2013)

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Most managers have experienced that the implementation of major organizational change is difficult and requires leadership to achieve support. Being managers in the public sector we have both experienced and been responsible for such changes – merging organizations, centralizing major tasks and establishing shared service centers. Especially establishing shared service centers has caught our attention since it seems hard to gain external support for these organizations. These observations lead us to the main question of this thesis: What challenges concerning legitimacy appear establishing shared service centers, and how do the decision makers handle these challenges? The legitimacy challenges appear when the stakeholders do not appreciate the decision of the shared service center and find the implementation of it justified. Our theoretic approach is on managing organizational legitimacy and draws primarily on works by DiMaggio and Powell, Mark C. Suchman, Jacob Torfing and Agneta Karlsson. We examine four public shared service centers – from the idea was born over the analysis- and decision phases to the implementation of the centers. The shared service centers are the Copenhagen Municipality “KoncernService”, the two centers in the Danish government administration; “Statens Administration” and “Statens It” and the independent public authority “Udbetaling Danmark”. We have studied the actions and attitudes of the decision makers by examining a large number of documents and by doing qualitative interviews with high level informants of each shared service center. We have focused on revealing and understanding the legitimacy challenges and the legitimization strategies that were performed. The analyses were done case by case and by comparing the findings and tendencies of the four cases. The analyses have shown that establishing the four shared service centers were all challenged at their legitimacy. The most important challenges were:  Lack of input legitimacy and pragmatic legitimacy. All customer organizations – the stakeholders - were at some point involved in the process leading to establishing the shared service centers but there was no real or only little influence on the actual decision. The stakeholders had only little influence on the governance of the shared service centers and the financial gains are still to be seen in the two shared service centers of the Danish government administration.  Lack of output legitimacy. Most of the shared service centers had severe problems producing the immediate output that was expected on quality, gains etc. The decision makers have used different strategies in order to handle the legitimacy challenges. The most important legitimation strategies were: Mimetic and coercive isomorphism. The idea was imported from successful other organizations and the implementation could be enforced, if needed.  Gaining and maintaining legitimacy o “Buying” legitimacy by giving influence on the shared service center and concrete financial gains o Defining an irresistible goal addressing political decision makers o Communicating by promoting the shared service center to be the right solution to achieve the goal and thereby convince the stakeholders o Monitoring quality in order to conform to demands o Restructuring in order to repair legitimacy. In these ways the initiating decision makers have tried to gain and maintain support of the decision and the implementation of the shared service centers. The four centers still exist – and the legitimacy is still challenged. Our thesis finally leads to assumptions on how leaders and decision makers, who want to establish shared service centers or likewise centralized tasks, could address the legitimacy challenges

URI:

http://hdl.handle.net/10417/4288

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anne_heckscher_niebuhr_og_annette_heckscher.pdf (1.532Mb)

Offentlig Leadership Pipeline i Midt- og Vestsjællands Politi

Elleby, Jan (Frederiksberg, 2015)

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Summary This master thesis is submitted to Copenhagen Business School May 2015 under the Master of Public Governance programme. It deals with Public Leadership Pipeline (OLP) in the Danish police. The author is at the time of submission Deputy Chief Superintendent in the district Midt- og Vestsjællands Politi. OLP is defined as a framework for leadership transition in which learning unlearning and retention of the right competencies are the challenges to achieve leadership at a new level. It may also be defined as a governing taxonomy of organizations’ development of managers, recruitment and promotion. The hypothesis asks the question whether OLP is a management fad, or is it a virus that has spread and on the way to be ‘incubated’ in the organization? “How may Public Leadership Pipeline assist in professionalizing the police and what may be done to ensure that it happens?” The initial assumption is that Danish police already recognize the characteristics and competences in the OLP approach, and that they have conducted management collaboration in all directions. The paper uses three measuring points: Fields of competences, properties and 360-degree management to answer the problem statement. The method used is hermeneutic, using analytical induction. Managers in the district contributed in answering surveys, follow-up surveys and group interviews. The discussion of the empirical studies are based on Kjell Arne Røvik’s ‘virus’ metaphor in the organizational context, in which virus may be used to analyze how an organizational change is received, spread and used. The author elaborates further on Røvik’s theory and introduces the concept of Pre-mutation. This is when a management idea is considered a confirmation of current activities and therefore cannot be considered new. He also introduces the concept of unbalanced incubation. This is when leaders do not adopt a management idea equally in time and a diverted leadership language is a risk. The paper concludes that the Police carry the infection of the OLP, but that the leaders also experience certain weariness to management ideas that have not worked in the past. Setting more focus on it supported with guidance, education and networking can gain the purpose of OLP. The responsibility lies on all leaders no matter what level the lead from.

URI:

http://hdl.handle.net/10417/5391

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jan_elleby.pdf (6.325Mb)

Offentlig værdiskabelse gennem brugerinvolvering

Lohse, Ann Pernille; Mols, Malene Ballegaard (Frederiksberg, 2018)

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This thesis is investigating how user involvement and co-creation affects public leaders understanding of Public Value Creation and what challenges it brings. The thesis is based on two cases one from Rigshospitalet and the other from The Danish Veterinary and Food Administration. Our motivation for conducting this exploration, are our assumption that the best way to increase value of our public services are to ask users how they experience and value the benefits. It is clear from the political debate that the need for user involvement is obvious, but why is it so difficult? The issue is investigated through qualitative case studies and open elite interviews from a phenomenological perspective. This has proven to be very well-chosen, as is obtained a very rich datamaterial. Theoretically the thesis has alternated between an inductive and deductive approach, based on Moore's theory of public value creation. Subsequently the theses is including co-creation and management paradigms as theory elements that have thrilled and complemented our analysis and brought us some interesting and useful points. This thesis shows that most managers have a clear perception, that they do not see the full picture or the perspective of the users, and that users can help them to get a broader perspective. Thus, there is a good understanding that user involvement and co-creation is necessary to achieve value-creating solutions in a context where complexity and diversity are increasing as well as the numbers of wicked problems and contributes with knowledge that is otherwise unavailable. The thesis also shows that there are major challenges in relation to what users can be involved in, who should be involved and how the co-creation is framed and implemented, where the responsibility is located and why co-creation is preferably. When we compares the two organizations, it is clear that the extent and character of the leaders' own experiences with co-creation are crucial for their understanding of co-creation and their ability to use user involvement in public value creation. It also highlights the extent to which New Public Management as management paradigm dictate frameworks and limitations for leadership in the public sector. This is especially true in the Danish Food Agency, where the role of the authorities is challenged in the process of co-creation. From a management perspective, we recommend working with the narratives that exists in the organizations or can be created as experiences are gained. In addition, we recommend that the leaders support the organization's ability to double-loop learning, thereby breaking the path dependency that characterizes public organizations, and challenge the restriction that NPM provides for co-creation. In spite of the two organizations' differences in their core task and in experience with user involvement, the thesis shows that they are faced with many of the same difficulties. It is therefore our presumption that our model from Chapter 4, which combines analytical dimensions of co-creation and public value creation, will be relevant as inspiration for other public organizations that are interested in co-creation as a method to increase public value.

URI:

http://hdl.handle.net/10417/6334

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Ann Pernille Lohse og Malene Ballegaard Mols.pdf (1.361Mb)

Opgavekarakterens betydning for anvendelsen af målstyring i staten

Schantz, Kristoffer (Frederiksberg, 2015)

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This analysis revolves around the question to what extent the use of various types of performance targets is conditional on the character of the tasks of the public institutions. The general prescription in most of the academic literature on performance management is that setting up performance targets should be focused on outcomes instead of output and activities. The reasoning is that outcomes are what the public institutions are supposed to achieve and therefore that this should be the focus of performance management. It is therefore surprising that the use of outcome targets in Danish state institutions is limited to 14 percent of the total number of performance targets despite that the official Danish governmental guides as well as all theoretical prescriptions recommends the use of outcome measures. However, a large theoretical literature also points out that many outcomes of public institutions are not easily measured and that performance management therefore occasionally needs to focus on measuring outputs and activities. This analysis focus on showing empirically why and when public institutions cannot use outcome measures and instead need to rely on output and activity measures well knowing that this is only the second best thing to do. The main argument is that the use of the different types of performance targets is dependent on the tasks of the public institutions. It is further argued following James Q. Wilson’s classical typology of production-, craft-, procedural- and coping institutions that the measurability of outcome and output of the tasks of the institutions determines the use of different types of performance targets. The analysis is made possible by a unique data set consisting of an encoding of the performance targets for 2014 for all Danish state institutions and for these institutions also a complete and weighted job description that enables concrete operationalization of the tasks of the institutions and consequent operationalization of Wilson's typology. Thus the specific research question is – to what extent is the use of various types of performance targets (outcome-, output- and activity targets) in Danish state institutions for 2014 determined by the tasks of these institutions (production, craft, procedural, coping)? The analysis shows that the use of performance goals to a large extend is dependent on the nature of the task of the institutions. Specifically, the analysis shows that the use of outcome goals to a large extend is dependent on craft institutions (with measurable outcomes). Furthermore the use of output goals are to some extend also dependent on procedural institutions (with measurable outputs). It is further argued that the conclusions of this analysis have a number of implications for performance management. First, that performance management in state institutions needs to a large extend to be based on output and activity measures because outcomes of most tasks of state institutions are not easily measured. Secondly, that the use of performance pay and other economic incentives should be used with great caution since the performance measures are not directly linked to the wished outcomes of the institution. Thirdly, this means that performance management in most public institutions cannot stand alone as a management tool, but must be seen in the context of the traditional weberian public management paradigm as well as within a broader trust based Public Value Management paradigm. Finally, it is argued that New Public Management (NPM) is not a coherent paradigm for public management and that much of the recent criticism of NPM therefore also is based on an undifferentiated conception of NPM and performance management. After 30 years, it is perhaps now time to put NPM on the shelf. Instead we need to split up NPM in the underlying paradigms. Only then can we have an informed discussion of NPM and performance management - and we risk not throwing workable performance management practices out with the bath water.

URI:

http://hdl.handle.net/10417/5389

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kristoffer_schantz.pdf (429.6Kb)

Optimering af en ledergruppe

Bjarnhof, Rikke (Frederiksberg, 2013)

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The National Museum of Denmark went through a personnel cutback in 2011. The leader group at the Conservation Department, one out of the museum’s three divisions, chose to reduce the number of its members from six to five. At the same time, a generation shift involving the exit of two experienced leaders changed the composition of the leader group. Subsequently, the department staff and tasks increased, but the size of the leader group has remained the same. The dimensions of work have surpassed the boundary of the acceptable. In this study, the team concept is examined as one of several potential possibilities of different collaboration forms. The change of a leader group to a leader team influencing its performance is examined and other elements, which make teams work, are explored. The purpose is to investigate options minimizing individual use of time in the group, and creating better leadership conditions for each member as well as for the whole leader group. The team concept encompasses such terms as performance, efficiency and productivity. Personal preferences are used actively as a supplement to each team member’s professional knowledge to achieve a different group dynamic. Diverse methods are applicable in mapping personal preferences. The difference in collaboration is seen in the team concept’s focus on the leader team’s total performance while a traditional line organization is focused on the individual leader’s performance. The team concept’s effects are studied through the theorists Belbin, Katzenbach and Smith, LaFasto and Larsson, William, Nida and Latané, Ingham, Levinger, Graves and Peckham, who differ in opinion from each other on whether a team can increase or reduce its total output. Data is collected through interviews of a leader team in a private firm with experience in team concept. The purpose of the interviews is to clarify how collaboration in a leader team works, how the members’ personal preferences are utilized for the benefit of a team’s mutual performance, and to determine whether the team structure does make a difference in relation to the leader group structure. The analysis demonstrates that a team’s composition of diverse personal preferences is not the main choice in the examined leader team. The interviews show that implementation of the team concept does take time and stability among the team members. Continuous teambuilding is essential for mutual understanding and to develop necessary trust. The leader team members conceive the team concept as optimizing regarding their motivation, involvement and performance. The study concludes that a change in the form of collaboration from a leader group to a leader team will not minimize our individual time usage. It might promote a development towards optimized work conditions and strengthen the collaboration within the group. Change is a long term strategy which requires the will, continuous training, time and stability before effects are measurable. The results and conclusion will be employed in my leader group as an introduction assessing whether it will serve a purpose or not to change from leader group towards a leader team.

URI:

http://hdl.handle.net/10417/3730

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Bilag 1 Nationalmuseets org.diagram.PDF (550.6Kb)

Bilag 2 Belbins teamroller.PDF (496.6Kb)

Bilag 3 Spørgeguide.PDF (1.152Mb)

Bilag 4 Case org.diagram.PDF (677.7Kb)

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På jagt efter mening

Styring af offentlige organisationer

Porte Simonsen, Christian de la (Frederiksberg, 2012)

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Hunting for Meaning – Managing Public Organisations This present thesis takes as its point of departure the experiences derived from the introduction of the management tool “dialogue based contract mana-gement” within the day-care sector in the Municipality of Ballerup. The thesis focuses on how to develop and implement management technologies within public organisations in ways that ensure that the actors involved perceive them as meaningful. The thesis examines how the choice by the Municipality of Ballerup of “dialo-gue based contract management” as the guiding management concept can be understood as well as the practical functioning of this management tool. Theoretically the starting point of the thesis is in social constructivism and the systems theory developed by Niklas Luhman. Additionally, the ‘translation theory’ of the Norwegian Professor Kjell Arne Røvik is used for the purpose of analysing the historical development from the birth of the idea of the mana-gement concept until the final decision about dialogue based contract mana-gement is made. The study shows that the dialogue based contract management can be regar-ded as a management form based on mutually binding contracts between dif-ferent types of task fulfillers who, regarded as communications systems are operationally closed, but are none the less able to observe and disrupt each other. What primarily differentiates this type of management from the types used previously by the municipality is that the contract is mutual and dialogue based, allowing for the identification of the relevant areas of action for the in-dividual day-care centre. Through this dialogical process the commitments of the contract are specified in the form of goals and criteria of success, within the frame of which the day-care centre has latitude and freedom of action, based on professional criteria, to define the precise form of the task fulfilment. The choice by the municipality of Ballerup of implementing dialogue based contract management can be regarded as a reaction to the constraints on ma-nagerial capacity involved in the management of an organisation which is sub divided into a number of highly autonomous and self-referential units which are accordingly difficult to control and where concrete manifestations of central management initiatives are not guaranteed to take the shape initially in-tended. The dialogue based contract enables communication between different opera-tionally closed systems, meaning that for instance the pedagogical, economic and political systems each render the content of the contract meaningful in system specific ways through translation, while still maintaining the ability of other systems to recognize the translation as a commitment within the frame-work of the overall perspective, e.g. in the form of political aims. The study additionally shows that the local anchoring of the contract’s aims and the possibilities for translation of these aims are of paramount importance for the local reception of the contract and, by extension, the ownership at this level as well as prospects of its realization. The dialogue based contract management approach is furthermore a vulnerab-le construction which not only imposes high demands on the implementing actor, but on the organisation as well. Dialogue based contract management is based on a reciprocity which requires the organisation firstly to take the ef-fects of its decisions on the contract into account when making these decisions and secondly to be willing continuously to have a dialogue about the possibili-ties contained in the contract. If these considerations are neglected by the or-ganisation there is a likelihood that the local management might lose faith in the contract and attempt to circumvent their commitments stipulated by the contract. The central conclusion of the investigation therefore is that communication through dialogue is the central and fundamental prerequisite for the contract. If the dialogue between the parties to the contract functions effectively there is a greater likelihood that the contract will work as intended. Conversely, in the case of poorly functioning dialogue the agreement is likely to acquire a solely symbolic role. At a more general level the study concludes that the dialogue based contract management does not provide an unequivocal answer to questions about the future management of public organisations, but it does constitute a step in the right direction.

URI:

http://hdl.handle.net/10417/3127

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christian_de_la_porte_simonsen.pdf (415.8Kb)

Passager til fællesskabelse af merværdi

Strategisk ledelse af velfærd

Byrge Sørensen, Ida (Frederiksberg, 2019)

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Abstract:

This thesis examines whether and how it is possible to lead interdisciplinary cooperation in a municipality through goal management in relation to creating added value - more welfare for the same or fewer re-sources. The field of study that forms the framework for this qualitative study is the administrative cooper-ation in the Social and Health area, across three specialist centers in a medium-sized Danish municipality. The analysis is inspired by social constructivism and phenomenology for the meta-theoretical foundation, and method-wise the dissertation falls within the field of action research. The method is qualitative. The collection of empirical material is done through document analysis, observations and focus group inter-views. The study applies three analysis strategies. Firstly, the discursive conditions for interdisciplinary collabora-tion are examined through a discourse analysis of the political strategy for the area. Here the intentional perspective is unfolded. Next, sense making about the interdisciplinary collaboration in practice is exam-ined. In order to do this I observe a workshop where leaders of the three specialist centers aim to under-stand the policy document in order to create a strategy for implementation of the policy. I focus on how the policy document creates conditions for sense making when it comes to value creation and leadership. Lastly, the potential perspective is established, where I let myself be inspired by affective studies and through a welfare action examines potentiality in the interdisciplinary collaboration. On the discourse analysis level the thesis shows that the policy committee strategy defines a move from health inequality to equality in health, but the strategy does not provide any tools to produce the mindset for this shift. In this way, the policy committee strategy acts as a management technology that makes the individual leader the actual management technology, while problems and meaning formation are shifted to the operational level. A condition for interdisciplinary cooperation thus also becomes that the managers themselves must "do something". They must act and find the solutions through their practice in the meet-ing with citizens and partners. The level of action is central, but the structures are not defined. They must be created by the leaders through the administrative targets. However, the conclusion regarding the workshop observation shows that the traditional policy framework with set management goals and targets for values and leadership does not open up to new potential welfare creation or leadership. Leaders are expected in the policy com-mittee strategy to lead others to create new opportunity spaces, but the workshop model does not allow for this. Based on concepts such as social and aesthetic drama, attunement and affective fellowship, a welfare ac-tion was designed. Through a welfare action, the leaders' shared value creation was made possible, and they managed to shape potentiality and create new openings for the development of the interdisciplinary collaboration. There was a forward-looking movement between what is and what is becoming. The analysis of this welfare action showed that one can go from understanding strategy as an intentional action with an effect to understanding strategy as a series of affective welfare actions. The welfare action turned out to be a strategy, with which it was possible to create conditions for interdisciplinary cooperation and for value and leadership. Welfare actions thus appear as a complementary strategy for performance management, which makes it possible to create conditions for interdisciplinary cooperation and for value and management.

URI:

http://hdl.handle.net/10417/6328

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Ida Byrge Sørensen.pdf (1.460Mb)

Patienten i centrum

En ledelsesudfordring

Lund Møller, Louise; Fuglsang, Marie (Frederiksberg, 2012)

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Abstract:

Background and purpose The Capital Region of Denmark has worked out a policy on patient centered care. The region wants the hospital to put the patients in the center of their own care. The implementation of the policy is measured by 7 indicators. Each indicator is a question in The National Danish Survey of Patient Experience (Danish acronym: LUP). The survey is being carried out as an annual, nationwide survey, investigating the experiences of both inpatients and outpatients. The region has set a goal that the results on each question must be improved with 5 % from 2010 to 2013. In this thesis we will study how directors and managers in two hospitals in the Capital Region try to motivate their staff to fulfill the regional goal about more patient centered care. We will look into the tools the directors and managers’ use and how the different tools influence the staffs’ motivation. Methods and materials We have interviewed managers and staff from two hospitals in the region: Gentofte Hospital and Herlev Hospital. The reason for choosing these hospitals is that Gentofte Hospital was the best performing hospital in the region concerning patient experiences measured by LUP while Herlev Hospital was the lowest performing hospital. In the table you can se who we interviewed and whether it was an individual or group interview. Gentofte Hospital Herlev Hospital Managing Director, individual interview Managing Director, individual interview Head Nurse, individual interview Head Nurse, individual interview Staff Nurse, individual interview Staff Nurse, individual interview Group interview with three nurses and one nurse assistant Group interview with three nurses and one nurse assistant Group interview with two nurses Group interview with two nurses Results Through our interviews we found out that directors and managers in the two hospitals primarily use the following tools to motivate the staff to provide more patient centered care: Leadership attention to patient centered care Communication through different media Control and learning from performance information including results from LUP The directors and Head Nurses from both hospitals find that a change of culture is needed. We have therefore used theory on organizational culture which understates that one of the most powerful tools to embed a new culture is through continuous leadership attention and communication. Both Managing Directors point out leadership attention and communication as tools they use. The directors and managers also use performance information as a tool for implementing patient centered care. Performance information is used both for learning and for control. The challenge is to motivate the nurses to fulfill the regional goal. Many nurses are intrinsic motivated. It is part of their reason for choosing the job that they want to help others, but many of them feel they spend a lot of time on documentation and standard procedures which prevent them from taking care of the patient’s individual needs. Some nurses give examples of situations where they have to ignore patients’ needs because they haven’t got time enough. It is an important part of their professional identity to care for the patients so they find it demotivating when they feel they cannot do it properly. It is important for their motivation to feel autonomy, competence and relatedness. Being controlled can demotivate the nurses and make them crowd out of their intrinsic motivation. Our thesis is focused on a central challenge in leadership: how to make your employees committed to making their best effort and work towards the overall goal of the organization. Employees have different kinds of motivation and also different amounts of motivation and an important part of leadership is to know what motivates each employee and to find a way to balance between management control and autonomy

URI:

http://hdl.handle.net/10417/3530

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louise_lund_moeller_og_marie_fuglsang.pdf (1.710Mb)

Patientinddragelse

den rette disponering!

Mikkelsen, Åse (Frederiksberg, 2016)

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Abstract:

Patient involvement in the Danish health care system is a new phenomenon, which became a reality in the summer of 2013. Knowledge and experience on a national level is therefore a scarce. Due to the lack of experience when it comes to patient involvement in the Danish health care system, Danish hospitals have used a trial and error approach, which is loosely based on international experience. In this paper I will examine the strategy of involving patients and their relatives in Holbaek Hospital. It is the strategy as a management tool, which is the object of the project. The analysis conducted in this paper is solely based on a text level. I’m examining, how the institutional environments have been a determining factor in the 11 activities selected by the hospital. These 11 activities are part of the strategy concerning patient involvement, which constitutes what patient involvement is on this particular hospital. For this analysis I use the theories of institutional isomorphism created by Paul J DiMaggio & Walter W Powell and John W Meyer & Brian Rowan. Furthermore, I examine how the hospitals strategy for patient involvement in the health care system establishes certain visibility fields and how the staffs’ opportunities, when it comes to involving the patient and their relatives, are conditioned by the strategy. For this particular analysis I use Mitchell Dean’s interpretation of Foucault’s ideas about discourses, power and management along with Dean’s governmentality-analysis.The paper is a single case study and the empirical material is the hospitals strategy including both the appendix’ of the Strategy and the material, which according to the Strategy constitutes its boundaries. I found that the hospital had adjusted the Strategy’s activities to the norms and values that were the most dominating in the organizational field. This was done in order for the hospital to appear modern and responsible. The pressure from the hospitals organizational surroundings has resulted in nine of 11 activities in the hospitals strategy are selected on the basis of coercive isomorphism. Moreover, several of the 11 activities fit well with the efficiency logic at the hospital in general. Furthermore, I conclude that the main problem here the strategy seeks to control relates to bad results in the annual national patient experience surveys. A solution to this problem is to treat the patient as a responsible citizen. By doing so it’s possible to give the patient some kind of influence and freedom to choose what’s the right thing for the patient to do. Via empowering doctors and nurses, hopefully they could be motivated to include the patient despite the usual barriers such as lack of time and poor physical surroundings.

URI:

http://hdl.handle.net/10417/6074

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ase_mikkelsen.pdf (1.033Mb)

Policyfortællinger om sygefravær i Furesø Kommune

Winther, Mette Marie (Frederiksberg, 2015)

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Abstract:

In this thesis “Policy narratives about sickness absence in the Municipality of Furesø”, I shall examine how the focus from politicians and the administration on reducing sickness absence makes sense in the individual day care centre. I shall also examine which conflicts exist between the managers’ policy narratives about sickness absence and the guidelines, procedures and attitudes, which the management group represent. As the HR manager in the Municipality of Furesø, I have for many years worked with sickness absence in my everyday life. This is why I have chosen to write my thesis about sickness absence in order to be able to concentrate on the subject and hopefully create new knowledge for my organization and myself. In recent years, there has been growing focus on reducing sickness absence, as there are large potential savings in a reduction of the sickness absence rate either in the form of more employees present or less use of temporary resources. The local government in the Municipality of Furesø has decided to use a cross-disciplinary result index that the total sickness absence rate in the municipality is to be reduced to below 4.5% at the end of 2014. To support the managers’ work to reduce sickness absence, new HR guidelines have been introduced about the handling of sickness absence. The municipality’s total sickness absence statistics will now also be distributed to all managers in the municipality so that they can benchmark their own unit to other units in the municipality. In continuation hereof, the managers are asked to prepare action plans if the sickness absence rate in their unit is above 6%. For my thesis, I have chosen to use the municipality’s day care area for 0-6 year olds as my case, because the sickness absence rate is relatively high in this area, and because the area employs many people. A change in the sickness absence rate in this area would therefore have significant impact on the municipality’s total sickness absence rate. This is why the administration in the municipality has focused more on this area than on other areas. I have completed interviews with four managers from day care institutions and two interviews with managers responsible for a number of day care institutions. 4 The theoretical perspective of this thesis is social constructivist, according to which you do not collect data, but create data during the process of interviewing and analysing the statements from the informants. I have used a narrative polyphonic analysis strategy to define the organisation’s policy narratives about sickness absence from the perspective of the managers in the day care area. In my analysis, I have defined eight headlines for the policy narratives covering the themes, which the managers have talked about the most. The order of the narratives have been determined in an attempt to create a logical link from the daily work with sickness absence to the centrally established guidelines used in the daily work, the political targets and follow-up on these and finally the forward-looking perspective where the managers tell their narratives about what in their experience work in relation to reducing the sickness absence rate and can be expanded to the whole organisation together with proposals for new initiatives. In the concluding discussion, I have pointed out various conflicts between the managers’ policy narratives and the attitudes of the management group. The managers’ policy narratives also show that the focus on reducing sickness absence both politically and from the management makes sense in the individual day care centre even though it might differ slightly from case to case. In the analysis, the most surprising learning for me was that the managers’ motivation for reducing the sickness absence rate is clearly the children, i.e. their core task. To a very high degree, the managers also agreed that sickness absence is to be reduced by working with job satisfaction and social capital.

URI:

http://hdl.handle.net/10417/5106

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mette_marie_winther.pdf (1.008Mb)

Politiets leadership pipeline

Masterafhandling om implementering og forankring af et nyt ledelsesgrundlag i Rigspolitiets Politiområde i perioden 2013-2015

Jensen, Hans Henrik (Frederiksberg, 2016)

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Abstract:

This Master thesis was submitted to Copenhagen Business School as a final product of the Master of Public Governance Programme in May 2016. The thesis concerns the origin, the creation and the implementation of a leadership pipeline with-in the Danish Police. The main question of the thesis is: "What lessons can be drawn from the implementation and embedding of The Police Leadership Pipeline in The Executive Branch in 2013-2015?" With a phenomenological and hermeneutical approach, and drawing upon knowledge and experi-ence from multiple documentation, interviews and a very thorough survey amongst managers in all levels of the Executive Police Branch, a very broad and detailed empirical understanding has been gathered and analysed through inductive and deductive analysis. The main outcome of the thesis is that The Police Leadership Pipeline is based on a customized version of the “Public Leadership Pipeline”1, and that is was most likely chosen because of institu-tional isomorphism2 with the intent of strengthening the legitimacy of the Police. The implemen-tation process was analysed using a Kotter3 perspective, and while the national implementation process went quite well, the implementation process in the Executive Branch failed on all 8 steps of the Kotter change theory. Failure was mainly due to lack of local strategy, communication and follow up from the top management of the Executive Branch. This failed implementation process has resulted in the Police Leadership Pipeline only being used very scarcely at present time – and because of the lack of interest, communication and follow up from the top management, this leadership foundation will most likely remain unused and unimplemented in a uniform and struc-tured way in the Executive Branch - unless it is given a new birth with full buy-in from all levels of management. The empirical understanding of the thesis has also revealed that The Police Leadership Pipeline most likely has both been a success and a failure at the same time. In an outwards perspective it is a success as Police has strengthened its political and public legiti-macy by implementing a leadership strategy and thus demonstrated that it is an institution with modern and effective ways of conducting business. The top level management of the Police seems very content with the accomplishment, and so does the most important public governance body, “Agency for Modernisation”. In an inwards perspective it is a failure as the experience from the Executive Brach shows, that it is very scarcely used, and that most things around the leadership environment is as it used to be. A significant deal of managers does though feel that The Police Leadership Pipeline has given ad-ditional benefit and this may be interpreted as a kind of Hawthorne-effect. All in all the Executive Branch top management has moved on to new organisational change pro-jects without finalizing prior projects, and this adds to the general feeling in the Executive Branch, that The Police Leadership Pipeline – like many other change programs – has had its “15 minutes of fame”, and will soon be forgotten again.

URI:

http://hdl.handle.net/10417/6064

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Hans_Henrik_Jensen.pdf (2.105Mb)

Profilering af Vej & Park Bornholm i praksis

Freund-Poulsen, Bjarne (Frederiksberg, 2012)

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Abstract:

For my masters’ thesis, I have chose to work with both the complexities of branding and profiling, which often pose challenges for the public sector. Basically, one might question the necessity thereof, that the public sector only need concentrate on the production, the delivery of services and benefits to which they present. Branding was primarily associated with the private sector and companies within. Branding can, however, and also to some extent be relevant to public organizations, especially in relation to their strategic communication. For instance, in order to create visibility for their visions and values and also to create synergy, transparency and understanding in relation to their stakeholders. Relative to leadership in a public context, there has been a significant focus on management, strategic communication and profiling in recent years, which as part of a branding process is highly relevant to public organizations. A very important factor is that there are considerably different conditions for branding in the public sector compared to branding in the private sector. In this master thesis, I will keep a special focus on the company stakeholders and the basic narrative story. Prior to the consolidation of municipalities of Bornholm in 2003, the so-called “good” old days, the unites of (Roads & Parks) Vej & Park Bornholm (VPB) were very anonymous bodies with focus on only having to re-act and deliver, and not having the same proactive focus and competition exposure as the VPB we experience today. In connection with the amalgamation in 2003 and the simultaneous introduction of the Ordering- Performing model (BUM), the impact of image, identity and profile branding turned out to be key issues for VPB. VPB no longer could dominate with the performance of its existing core functions and thus, had to adapt in a now more competitive and aggressive market. In addition, with the age gap, demographical and geographical spread this could give some recruitment challenges in the near future and has made that VPB both internally and externally, needs to be more visible to its stakeholders. In connection with the selection of my problem formulation, I have therefore chosen to focus on the core story and profiling, in comparison to the stakeholders of VPB.

URI:

http://hdl.handle.net/10417/3125

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bjarne_freund-poulsen.pdf (13.62Mb)

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