Browsing Master-uddannelser / Executive Master´s programmes by Title
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Ringive, Liselotte (Frederiksberg, 2016)[More information][Less information]
Abstract: A permanent establishment established in Denmark by a foreign company is taxable in Denmark under legal basis of the Danish Corporation Tax Act (Selskabsskatteloven) § 2. Generally, the permanent establishment is subject to the same tax rules as cooperations. Danish case law has been based on the limited independence fiction, where the Supreme Court ruling of 1992 established that the interest on loans from the head office cannot be included in the permanent establishment’s taxable profit. OECD has over the past years worked to achieve greater consensus with regards to allocation of income to a permanent establishment, which has resulted in "Report on the Attribution of profit to permanent establishment". Based on the report OECD’s Model Tax Convention on income and on capital, article 7 was updated in 2010. Article 7 is now based on the unlimited independence fiction. As a consequence of the introduction of the unlimited independence fiction it rises the basis for consideration whether Danish tax case law will be affected. As the permanent establishment is not a separate legal entity, there is no legal requirements for own capital. According to OECD guidelines, there is to be allocated non-interest bearing capital to the permanent establishment. Allocation of non-interest bearing capital to the permanent establishment ensures that interest expenses allocated to the permanent establishment does not exceed what is "reasonable". This thesis will analyze the existing Danish case law in relation to the allocation of interest to the permanent establishment and clarify OECD's recommendations. Further a clarification of the OECD guidelines for capital allocation is performed. URI: http://hdl.handle.net/10417/5822 Files in this item: 1
liselotte_ringive.pdf (1.169Mb) -
Søder, Maria Østergaard (Frederiksberg, 2016)[More information][Less information]
Abstract: An auditor’s core competencies are estimated to be auditing, accounting and taxes. The area of auditing have in recent years been legislative reduced, making fewer companies subjected to audit obligations. This has resulted in an increase in assistance declarations and a greater focus on advice from the auditor. This is reflected in the revenue distribution from the large Danish audit firms. It’s been interesting to examine how an auditor must relate to the increasing in assistance and consultancy services for the benefit of audit performance. The monopoly status of the auditor, as well as the competencies of the auditor, is challenged. The auditor's profession is based on a triangular relationship between the agent-principal theory. The auditor acts as the public’s representative and ensures the quality of the historic financial information in the company’s accounts. The management will base its decisions on this source. When the auditor is appointed to an advisory role, the company requires the service on the common two-party relationships. E.g. assistance with execution of a generational change. The role as professional advisor and sparring partner for the company, is difficult for the auditor to meet. The ethical guidelines can stand in the way if the task e.g. is a threat to the auditor’s independence. Meanwhile the companies expect a more proactive approach from the auditor, and see a great value in both auditing and accounting, even though the audit obligations continuously lessen. It appears that companies would not want to opt out auditing even if they had the opportunity. Most companies also wouldn’t opt out auditing services in benefit of consultancy services. Therefore, it requires an extra effort from the auditor if the companies’ expectations of all services must be met. The audit industry is under pressure from its surroundings, which is reflected in the merges between the large and medium-sized audit firms, making the firms equipped to service its clients. However, there is a great demand on non-audit nature services, as several industries now offer these services. The audit industry is seeking to enter other markets, in order to not lose its size and be driven out of business. Whether there will be auditing and audit obligations in the future is uncertain. However, if the trend continues, it appears not to be so. Therefore, the industry is forced to think in new terms for the future of auditing. URI: http://hdl.handle.net/10417/6077 Files in this item: 1
maria_ostergaard_soder.pdf (867.2Kb) -
Kreiser, Pernille (Frederiksberg, 2016)[More information][Less information]
Abstract: In this thesis, I will study the collaboration between hospitals and the administrative centres of the Capital Region of Denmark. I will focus on the understandings of collaboration from three levels in the organization: Representatives from the unit leaders in the hospitals, the chiefs of staff in the hospitals and the unit leaders in the administrative centres. The interviewed representatives are from Bispebjerg and Frederiksberg Hospital, Centre for Financial Affairs and Centre for Health. In order to understand how to qualify the collaboration between the hospitals and the administrative centres, I have listened to and analysed the following aspects: 1. The organization around the collaboration. 2. The factors, which challenges the collaboration. 3. The factors, which motivates the collaboration. The three aspects investigate the collaboration from each different theoretical perspective: Collaboration as a Structure, Collaboration as a Process and Collaboration as a Culture. What seem to qualify the collaboration according to this study is the teamwork build on common professional interests and adjustments of available resources for the task across units. The division of assignments between staff functions in the hospital and the hospital units seems clear, while the assignments shared between the hospitals and administrative centres seem slightly unclear. Furthermore the different levels, experience that assignments are being redistributed, but without the required resources. The representatives face a great focus on productivity from the politicians and the top management. There is a general wish for more support - rather than standardizations - given to the hospital units both with core administrative competencies and allocation of resources, mainly in form of manpower. By evaluating the stories and language from the interviews, it can be elucidated that the collaboration is based on a culture, which is build on the conservation of organizational autonomy. The thesis shows, that the three levels analysed are more or less independent of each other and the teamwork is in general experienced as a challenge, especially when the associations are affected by demands that is interpreted as conflicting. URI: http://hdl.handle.net/10417/5684 Files in this item: 1
pernille_kreiser.pdf (2.203Mb) -
Kousgaard, Anders Kresten (Frederiksberg, 2014)[More information][Less information]
Abstract: In the summer of 2011 the City Council of the municipality of Haderslev in Southern Denmark established three select committees to propose development initiatives in the policy fields of energy-efficient building and renewal, welfare and voluntary services and increased settlement and marketing of the municipality. The committees are composed of local politicians, leading officers of the administration and external members with special insight into the policy areas on which the committees will work. The committees are granted one year of operation and must report their findings to the Council by the end of 2012. Across City Council partisan lines, the perception of the problems in these three areas is that structural social conditions, declining public resources and increasing demands on services, necessitate the need to rethink the way we develop and implement policy in these areas. Two of the three committees are chosen for investigation and the subject of the thesis is to ex-amine to which extent the two committees can create public value through their collaborative work. Building on a three-part theoretical foundation, the analysis is based on twelve semi-structured qualitative interviews with six members of each of the two committees and my ob-servation of a meeting in each of the committees. The thesis regards the work processes of the committees as collaborative innovation pro-cesses in public governance networks. Building on the seminal works of Koppenjan & Klijn, Moore and Sørensen & Torfing (Koppenjan & Klijn, 2004; Moore, 1995; Sørensen & Torfing, 2007; Sørensen & Torfing, 2011), it is assumed, firstly, that the collaborative processes will be characterized by uncertainty on three dimensions, namely a substantial, a strategic and an in-stitutional dimension. Second, it is assumed that the managing of these uncertainties by the committees will determine the ability of the committees to leverage the knowledge-related diversity present in the committees in an innovative way. Finally, it is assumed that the man-agement of uncertainties and leveraging of diversity can lead to greater public value through the collaborative innovation processes in the committees. The interviews identify three themes that are important determinants in these respects. The first theme is the role of the chairman. The analysis reveals that the handling of the strategic policy game rounds by the chairman of the two public governance networks has significant impact on how the respective governance networks evolve substantially, strategically and in-stitutionally, and thus the extent to which the networks are able to manage uncertainties on the three dimensions. The second theme is the importance and leveraging of diversity and knowledge. Here, the analysis shows that the approach of appointing explicit members to committees set limits on the overall diversity in relation to the policy area, but that the management of uncertainties may affect the degree to which the governance networks are able nonetheless to positively leverage the diversity and knowledge present both in and outside of the networks. The third theme is the creation of public value in a post-modern network society political con-text. The analysis shows that the creation of public value in the network society can no longer be seen only from the inside-out, but must also be considered from a greater outside-in per-spective of interaction between the state, the market and civil society. This leads to the infer-ence that value creation in present day network society is no longer value-free, but is indeed influenced by the political element in policy games in public governance networks. In perspective, the findings of the thesis calls for a revision of the view of the citizen from be-ing a consumer of public services to that of an active co-producer of both public services and public policy innovation, emphasizing more strongly the emerging trend of co-creation in public service innovation and delivery. URI: http://hdl.handle.net/10417/5238 Files in this item: 1
anders_kresten_kousgaard.pdf (2.244Mb) -
Rasmussen, Helene (Frederiksberg, 2014)[More information][Less information]
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Bechmann Danielsen, Charlotte (Frederiksberg, 2018)[More information][Less information]
Abstract: The purpose of this dissertation is to clarify the problem between the Danish rules of taxes and the Danish law “Dødsboskifteloven” with focus on tax optimization. When people pass away their heirs need to decide how the assets of the deceased must be transferred on to the next generation. These decisions must be taken in accordance with the Danish court “Skifteretten”. A wrong combination of the taxrules and “Dødsboskifteloven”, will in some situations cost a lot of money, because more tax is paid than required. By analyzing applicable legislation I have described the best combinations in chosen different situations. There is a lot of different combinations and the legislation is complex, which make high risks on taken the wrong decision. There are many decisions from cases in the tax complain system and the courts which can help the heirs and their advisors, to make the right decision. In general the legislation seems to be sufficient, but it is imprecise when it comes to deferred taxes related to valuation of business. URI: http://hdl.handle.net/10417/6278 Files in this item: 1
Charlotte Bechmann Danielsen.pdf (423.6Kb) -
Revisors rolle i skattemæssige problemstillingerAbildgaard Jeppesen, Maibrit (Frederiksberg, 2017)[More information][Less information]
Abstract: The main issue of this master thesis concerns tax-free restructuring of companies. According to the Danish legislation a tax-free restructuring can be performed with or without approval from the Danish taxation authorities. A tax-free restructuring with approval from the Danish taxation authorities is highly effected by the form of application, which must be concrete and adequate, and the restructuring must benefit the company and not the shareholder. In addition, the thesis will throw light on the set of objective rules which enable companies to carry out tax-free restructurings without obtaining SKAT's approval provided that several objective conditions are met. The legislation of restructuring is complicated both during the restructuring process but there are also several set of rules to comply during the period after the restructuring process. Therefore, the overall purpose of this master thesis is to provide accountants, and other financial advisors, a tool in advisory tasks so they are being able to advice their client correctly to avoid that the tax-free restructuring becomes a transaction, where the clients need to pay taxes. In addition, the thesis will provide checklists that accountants can use in their advisory of their clients to ensure that all rules and demands are met. URI: http://hdl.handle.net/10417/6249 Files in this item: 1
Maibrit_Abildgaard_Jeppesen.pdf (905.0Kb) -
En analyse af bestemmelsen samt om bestemmelsen påvirkes af anden dansk lovgivning og menneskerettighederne i EMRKGuldager Thomsen, Malene (Frederiksberg, 2015)[More information][Less information]
Abstract: The project carried out an analysis of Tax Act Skattekontrolloven § 8 D including how the determination is influenced by another Danish legislation as well on human Rights in EMRK. The analyse revealed that the provision has very few restrictions on what SKAT can get information about. The legislation is not limited by the secrecy obligations or human rights. Constitution regulations on the protection of communications secrecy should be clarified. URI: http://hdl.handle.net/10417/5094 Files in this item: 1
malene_guldager_thomsen.pdf (3.316Mb) -
Dam, Andreas (Frederiksberg, 2018)[More information][Less information]
Abstract: Digitalization is a challenge to our legislation. This becomes very apparent when it comes to digital currency or crypto currency. It is referred to as a currency but has some very distinct differences compared to ordinary currency (or fiat currency) and most governments refer to is as an asset and therefore does not treat is as a currency according to the legislation. This is also the case for Denmark. Some major differences between digital currency and fiat currency is the lack of control and involvement from any country. Therefore, the value is entirely set by market value. The lack of control and legislation has led to a lot of criticism and warning against digital currency. The purpose of this assignment is to investigate how the use of digital currency is taxed according to current Danish legislation. Seeing as the phenomenon is rather new there is no legislation designed specifically for digital currency and administrative practice is rather limited. Therefore, any question regarding taxation will be handled through fundamental principles from Act on Taxation of Income and Property1. Digital currency is considered an asset for tax purposes. As a main rule the sale of assets are not liable to taxation and there is no deduction. This is not the case if it is considered speculation, professional sale or the sale is considered a hobby. Having the taxation based on dated principles leaves some confusion as to when a sale falls under the above mentioned main rule and the current administrative practice seems problematic if a company wishes to use digital currency as part of its operation. URI: http://hdl.handle.net/10417/6279 Files in this item: 1
Andreas Maegaard Dam.pdf (536.6Kb) -
Praksis for værdiansættelse og berigtigelse af overdragelsessummerKayiran, Nursan (Frederiksberg, 2018)[More information][Less information]
Abstract: The Danish tax system includes laws that make it possible to convey corporation whilst still alive with succession. The meaning with succession is that the owner of the corporation does not pay any taxes of the profits from the assets that are conveyed. The person who purchases the corporation with succession pays the profit of the corporation to the seller and enters on behalf of the seller in so far the purchase price, time of acquisition date and intention for each succession active. For the purchaser it applies that he takes over a latent tax burden for the assets that is conveyed to him in relation with the succession. Several tax factors influence the succession process. The seller has the possibility to convey the corporation to his close relatives or close employees which will affect the decision of the seller about whether to include a gift in the correction of the amount. The seller has an interest to accommodate himself as a starting point. The purchaser has an interest in getting accommodated with the tax liabilities which he takes over when purchasing the corporation with succession. In Danish tax legislation about succession the latent tax liabilities are considered and it is possible to counter this burden by calculating passive values after objective fixed rules or reducing the basis for the tax calculation. This will affect the value of the gift basis and a gift tax will be calculated. Besides these tax factors, valuation of the assets and pricing the latent tax is areas that need intention as the tax authorities can contest the price settlement if it is found that the seller and the purchaser are interested. Furthermore pricing the latent tax is based on subjective assessment and principles of guidelines are missing in the tax system for regulation to convey with succession. The purpose of this master project is to outline and elucidate the regulation of entrusting a corporation with succession in order to clarify current practice of valuation and pricing the latent tax. Furthermore a case will be included that contains tax calculations by conveying a corporation to show the tax consequences for the seller and the purchaser. URI: http://hdl.handle.net/10417/6283 Files in this item: 1
Nursan Kayiran.pdf (1.256Mb) -
Møller, Christian (Frederiksberg, 2016)[More information][Less information]
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En analyse og vurdering af de skattemæssige problemstillinger og muligheder i fondeLønstrøm, Kasper (Frederiksberg, 2014)[More information][Less information]
Abstract: This projects is about the rules on taxation of ordinary foundations in Denmark . Taxation of foundations was changed with the tax reform from 2010 . Securities went from being taxed according to the realisation principle to be taxed according to the market-value principle. Foundations can still use the realisation principle on portfolio shares if they distribute all their entire taxable income. It is difficult to plan a zero tax in the foundations because of the new rules. This is because the foundations first now their income after the end of the taxation year. In family foundations the often at the end of the year need to say to a person that he will get a donation from the foundation and the size of the donation depend on how big the taxable income is. So the person will first get his donation after the year end. The Tax reform have made it more difficult for the foundations to get a zero-tax, but with the right planning it is still possible. Right now there is a new law on its way for the foundations. In the new law the foundations needs to have a capital on 1.000.000 dkk. instead of now 250.000 dkk. This will have that effect that many small foundations no longer need to follow the taxation rules for foundations. This will make it much more easy for the foundations. URI: http://hdl.handle.net/10417/4403 Files in this item: 1
kasper_loenstroem.pdf (1.359Mb) -
Hvornår bliver oplysningerne bindende og ”bommen” går ned?Tengbjerg, Anita (Frederiksberg, 2019)[More information][Less information]
Abstract: Throughout the last few decades, the tax return has gone from the taxpayer, who had to self-assess everything to an information form, in which only some figures must be disclosed, if the 1Danish Tax agency, Skattestyrelsen, has not already received them from a third party. At the same time, we have entered an electronic age, where one can only file the tax return electronically, and therefore one receives the tax return immediately after. The purpose of this thesis is based on the new Danish Tax Control Act, skattekontrolloven (SKL), practice from courts and administrative practice, to analyze and compare the tax concept of self-assessment, which according to the new Danish Tax Control Act, (Law no. 1535 of 19 December 2017) is changed to the concept of an “information form”. Including whether the changed concept has a changed legal effect. On January 1 2019, the previous Danish Tax Control Act has been divided into two Acts: The Danish Tax Reporting Act, skatteindberetningsloven (SIL) (Law no. 1536 of 19 December 2017) and a new Tax Control Act (SKL). By separating the reporting provisions in the previous SKL2 into the new SIL3, the new SKL will contain the provisions for the taxpayer's obligations in relation to informing The Danish Tax Agency about one’s taxable income, the supervisory powers of the Danish Tax and Customs Administration and the penalties for violation of the statutory. The summary of my studies concludes that one has “informed” (filed a tax return) when the information form has come to the knowledge of the Danish Tax Agency, regardless of whether the information deadline for businesses first expires on July 1 of the year after the income year. The Danish Tax Agency issues a preliminary tax assessment notice to smaller businesses covered by The Tax Control Act (Article 8). The question is, if the result of the tax assessment notice is considered as an estimate, or if it is considered as the final result if a business owner accepts the figures and do not disclose one’s own. My investigations into the legal basis in the field show that the law is unclear in the area and case law in the future must determine whether taxpayers, for example, may choose to be taxed under the business taxation scheme, also called, virksomhedsskatteordningen (VSO)4 after June 30, year two after the income year. In my analysis of the legal sources in the field, I have come to the conclusion that if the businesses have not provided the information (filed a tax return) digitally, then the information form is not considered to have been submitted if it is not provided by the correct channels of the Danish Tax Agency. Furthermore, I have highlighted that the new Tax Control Act restricts the possibility of sanctioning preliminary information forms5 that have first been corrected after the information deadline. After examining the preparatory work for SKL, I no longer believe that The Danish Tax Agency can provide tax surcharges if the taxpayer has submitted a preliminary information form (which means it is incomplete). Case law based on previous legislation will not be applicable anymore for the income year 2018, when new legislation comes into force URI: http://hdl.handle.net/10417/6323 Files in this item: 1
Anita Tengbjerg.pdf (1.224Mb) -
Baggrund, potentiale, udfordringerBrandt Kristoffersen, Siggi (Frederiksberg, 2012)[More information][Less information]
Abstract: The thesis draws a link between (i) the multiple social values that confront the public organization, (ii) the specific strategic objectives of the organisation, (iii) its organizational principles and (iv) management instruments and finally (v) the strategic role of the individual employee. In a social context characterized by a considerable goal ambiguity and complex organizational forms, a central issue is how to translate strategy into concrete employee behavior. Empirical results from the Finance Administration at the City of Copenhagen identify a significant room for the individual management strategy summarized as strategic self-management: central to this is the idea that the individual employee is given not only a say in organizing the daily tasks and in setting goals, but is left also with a responsibility for influencing or choosing which strategic direction to persue. In this regard, the organizational vision provides some strategic direction, although by no means organizational alignment. The varying knowledge, interpretation and acceptance of the vision among employees open for strategic differences at the lowest organizational level, which makes the simultaneous persuit of a broad range of strategic objectives possible for the organization. The background for strategic self-management lies in the significant value complexity, in which the public organization navigates. Alignment in the organization's strategic goals will reduce the possibility of simultaneously persuing multiple societal roles and through this undermine the legitimacy of the organization among the population. The pursuit of different strategic goals further create organizational complexity, which leads to overlapping and conflicting organizational principles, among which the employee must nagivate. It is this navigation that opens up a strategic room for maneuver for the individual employees. The potential in strategic self-management can be found at several levels. For the organization the ability to pursue multiple strategic goals creates a broader legitimation base in the population, and the ability to adjust increases when strategic change is decentralized to the employee level. For the employee the strategic influence can lead to greater compatibility between professional and personal values and thus a greater job satisfaction and existential authenticity. The challenges are also legion; first and foremost there is a significant risk of strategic drift, if continuous monitoring and coordination does not ensure that the pursued goals actually stem from organizational needs. Furthermore, in strategic selfmanagement is a prerequisite for an individual room of maneuver, which will be reduced by organizational measures that treat employees equally. Strategic selfmanagement individualizes organizational issues and the individual employee thereby accept an increased risk as part of the working life. Finally, organizational possibilities are to a greater extent given due to the individual's potential, which intensifies collegial conflicts between employees with different approaches to their organizational commitment. The organizational vision is presented as an instrument to square the circle by both maintaining value-adding complexity and simultaneously giving clear directions in daily decisions. In the empirical case it is pointed out that this will require a more active stance in choosing between the many strategic documents in the organization, but also that there is considerable potential in the current Københavnerfortællingen as a strategic framework. At the same time the employees' discussions pointed to a bias in the strategic perspective, which does not to a sufficient degree put administrative quality as a strategic objective - and thereby make the importance of work that supports this goal visible. Like the other elements in the strategic framework administrative quality can be integrated in the citizen-centered strategic perspective through an interest in the public trust towards the administrative procedures. The consequence of the strategic bias in the organizational vision is not only a devaluing of 'administrative correctness’ as one employee puts it. The case also showed that at lower levels of the organization strategy is formulated to fill out blanks in or repair the official strategy. The room of maneuver for individual employees’ strategic self-management is thus challenged by strategies on multiple organizational levels. In this regard the organizational reality can be described as a situation where the number of strategies are constant, more or less. What matters is whether it's top management, peer subcultures or self-managing employees, who fill out the strategic blanks. URI: http://hdl.handle.net/10417/3139 Files in this item: 1
siggi_brandt_kristoffersen.pdf (1.316Mb) -
Rugholm, Peter (Frederiksberg, 2013)[More information][Less information]
Abstract: This thesis focuses on the structural managerial change which Egedal Municipality has undergone and in this the different public paradigms which are a result of this. My main motivation for exploring the structural change at Egedal Municipality which took place in the Spring 2012 is however, that I have a particular focus on how our organisation has been redesigned, where structure, culture and managing are triangles which I see as the most important elements in working together and achieving success, here one year later in the Spring 2013. The aim of the study is to describe and characterise the change of the organization at Egedal Municipality, as well as looking at how the change of the organization redeems the ambition to create a layer of the foundation of change in a mixture of structure, culture and management. At the same time I would like to look at the estimate and the evaluation as to which the extension of the change of the organisation has succeeded. Finally, I will analyse the results of the above. An analysis, which examines deeper and tries to explain how the managing connection and coherence of the structure adjustment and the culture adjustment have co-operated to the desired effect or non-desired effect. In addition to this I wish to look at how my management prospective can develop and other managing perspectives could be included in this process. In order to make an educated and researched conclusion to my problem theoretical and empirical research will be carried out. The theoretical framework is based on 4 theoretical approaches, 4/6 steering paradigm, 5 trends in the 21st Century. Furthermore the Strategic Arena theory and finally the measures by evaluation. In this connection I will make use of empirical and qualitative/quantitative studies. The 4/6 steering paradigms and the 5 trends analysis describe the characteristics of the change of the organisation at Egedal Municipality. We hereby see that the organisation changes from the special professional paradigm to New Public Management paradigm during the period together with only 2 trends are in clear play, “re-hierarchy” which is the movement away from managing to a steering increase at the top management level. A specific radical economy which is indeed NPM, where we observe result steering, economic steering, top-down steering and so forth. Other trends which are not so specific are for instance off bureaucratic and from “silo” to process based organization. The last trend which I have mentioned is one of the central goals for the structural change of the organisation. Strategic Arena theory analyses on what level the matter is approached and discussed. We see that some of the Strategic Arenas are specific in use, which are the Strategic arena for politics and the Strategic arena for production The empirical research consists of questionnaires at the top management level which include 3 top directors and 10 top managers. Questionnaires were given to 8 colleagues who increase self-rafting by value as well as valuation. Two Semi-structured interviews with 2 of the top managers, one manager who has accepted and submitted tasks and staff and one top manager whose tasks and staff remain unchanged after the structural change. Lastly I have carried out a focus group interview where 6 colleagues participated for approximately one hour. Based on the result of the theoretical and empirical research, it can be concluded that the structural change of the organisation has had a limited goal effect by the top managers as well as by the focus group participants. It was surprising that the score by the top managers was with some variations, such as 2 -3 top managers was extreme negative by all 12 statement of the change of the organization. Therefore it was important to interview the 2 top managers to get their view on the change, and to get their feedback and experience. It was equally important to have the feedback and experience of 6 colleagues. The conclusion was that they did not receive the communication from the top level which means that communication down through the system has not worked successfully. The outcome of this fact was surprising too. Furthermore, employees may be curious about what is happening in the organisation and in this connection not remain passive. From this thesis I have found that communication at all levels as well as between levels is of utmost importance in our organisation. Equally it is necessary to settle with the professional paradigms and move to more project-oriented paradigms. URI: http://hdl.handle.net/10417/4286 Files in this item: 1
peter_rugholm.pdf (1.135Mb) -
Forandringer og konsekvenserNielsen, Per; Selvejer, Agnete (Frederiksberg, 2010)[More information][Less information]
Abstract: The purpose of this masters’ thesis is to analyze and elucidate a number of managerial implications of the changes that have occurred at Danish communication centres after the recent structural reform of the municipalities. At the structural reform authority and financial responsibility for the tasks of the communication (special education and special assistive devices) were transferred from the counties to the municipalities. Since 2007 the structural reform’s focus on rational operation and market inspired separation of purchase and supply of public services has led communication centres in many parts of the country to facing competition, visitation power to be transferred to the municipal authorities, and the influx of citizens for special education and special assistive devices services to be adjusted by management technologies such as the PS (purchaser/supplier) model or by other technologies, which enable monitoring of expenditure. In a constructivist inspired approach, we use new institutional theory as explanatory framework for the consequences of structural changes, partly in relation to financial and organizational management of communications centres, and partly in relation to maintaining professional skills and quality. With perspectives from new institutional economic theory, we analyze what market orientation means for the communication centres’ capacity in the relationship between purchasers and suppliers. With perspectives from sociological institutional theory, we analyze what communications centres must do to establish and preserve legitimacy to exist in relation to the municipalities. In a radical perspective, we analyze how the PS model as a management technology creates identities, roles and relationships that affect the organization's capacity for action and gives constraints related to professional skills and quality in the task performance of the communications centres. Derived from the analysis, we establish a number of overlapping elements to a comprehensive strategy for the future of the communications centres where survival and development are consistent with the maintenance of professionalism and quality. Identifies, among other things, are: • Centres should strengthen their authority in accepting change and contributing constructively to the reorganization of the institutions, so they function optimally under the new management conditions. • Centres should strengthen their capacity by having a focus on productivity, efficiency, and transparency of services and pricing. • Centres should enhance their legitimacy by incorporating new rules and standards equivalent to the requirements of the new institutional settings and be aware of the risk of decoupling from the current task by adhering to previous workflow. • Centres should give priority to retain their specialized professional skills, since these in particular hold the key to the survival and, in the long term, the indispensability of the centres. • Centres and municipalities should jointly cooperate on a more appropriate organizing of the communication centres’ tasks. For example, such an organization could be mandatory municipal collaboration with common ownership of communications centres to cover specific geographic areas with population base and critical mass sufficient to maintain the necessary capacity and specialization. Finally, we indicate a number of alternative, but not improbable, models for organization of the field, which we believe hold the risk of reduced professional sustainability, geographical bias, unsteady capacity flow and impaired quality. URI: http://hdl.handle.net/10417/965 Files in this item: 1
agnete_selvejer_og_per_nielsen.pdf (1.056Mb) -
Hvordan selvledelse hænger sammen med styringJensen, Lykke; Olsen, Marie-Helene; Sørensen, Christian (Frederiksberg, 2011)[More information][Less information]
Abstract: How does self-management connect with control? The question poses a paradox, because the two phenomena self-management and control contradict each other. We pursue this paradox all through the thesis. Our epistemological basis is social reality, and we believe in the social construction of concepts, logics and truths. Therefore this thesis will not claim to have the answer i.e. one answer to our question. On the contrary, the thesis shows how the different ways to handle the paradox becomes just the right solution for the right person at the right time. Truth is plural. The thesis shows that there is self-management. This view is supported Betina W. Rennisons history of management semantics in the 20th century and by Kurt Klaudi Klausens empirically based account of the organizational forms in public management. The view is also supported by our own empirical study of 6 institution leaders in Copenhagen. However, our study also shows the opposite of self-management. It shows that the 6 leaders are being managed themselves to a high degree. They are controlled by management tools and isomorphism. Through the two theoretical perspectives we analyse the 6 leaders’ presentation of their leadership, and it is shown by analysis that it is possible to exercise control in a selfmanagement context through these tools and mechanisms. The conclusion shows that the 6 institution leaders in different ways handle the paradox; to manage by yourself and to let yourself be managed, by making the two opposites meet. The point of the thesis is that the modern public manager needs two kinds of competencies, pointing in opposite directions: the qualification to manage and to be managed, to do it yourself and to let your self be done. It demands a dual strategic ability to know when and how you are to choose which role. The thesis shows several ways in which you can think strategic about strategy. In the final “Catalogue of Paradox Management” we have collected a number of the ways in which the 6 institution leaders are handling the paradox. URI: http://hdl.handle.net/10417/1905 Files in this item: 1
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Hauzmann, Susanne (Frederiksberg, 2014)[More information][Less information]
Abstract: This paper intends to examine the Health Plan 2020 with a special focus on how my personal management abilities are perceived and applied in a diverse method. Master Thesis: What will it take for me in order to develop personally and the organisation, in a way that I will lead and manage diversely? The Danish healthcare is facing a tremendous pressure. The challenge concerning to sort out expenditures, while simultaneously responding to the increasing demand for health services is an essential task in the years to come. Therefore, I have chosen to look at the Health Plan 2020 which the local council of Taarnby Municipality has chosen to do. With this plan, the municipality wishes to help, in order to ensure that the citizens live a long and healthy life by preventing lifestyle diseases, by fighting inequalities in the healthcare, and prioritize the actions that actually do work. The ambition of the Health Plan 2020 is to incorporate the health initiatives across administrations, departments, with citizens, with unions and with the volunteers. Three coordinating teams have been designated, and their task is to coordinate the implementation efforts. The purpose of this master thesis is to elucidate and analyze the impact of the implementation of the plan, in order to be prepared for the achievement of the general plan, knowing that I am bias of the organization. In order to analyse the organization, I will be using the Mintzberg theory, which describes the six fundamental forms of organizations. In addition, Galbraith’s star model and the concept of isomorphism will be relevant. There will be a part evaluation of the implementation. Additionally, there will also be conducted a semi-structured focus group interview with members of the three coordination groups. An employee implements these, and I have a participating observing role, while I subsequently analyse the interviews. The purpose of participating in the group interviews is to try identifying certain concepts that can be generalized to the next round of interviews. These key concepts will guide my future quest to identify themes and will be followed by individual interviews, for the purpose of clarifying and expanding eventual new themes. My approach to the process will include a combination of induction and hypothetical deduction. The concepts my analysed is based on are: innovation and diversity, citizen-centered innovation, self-management and coaching as a management tool. I will hereafter continue to look at the management development and personal leadership. For the analysis, I use the interviews my fellow students and I previously have made with my staff, concerning my management style. My intention is to generate some assumptions about the leadership development and personal that needs to be visible, when leaders practice leadership. The concepts I will use for the analysis are: self-management and the self-managing citizen. The next step is to produce individual interviews. I am going to define my interviewees as three representatives in one of the coordination groups. The concepts I am going to use while analysing will be: co-creation, protreptic and polyphony. Throughout the thesis, I will use observation and reflection in which I create to myself and while also observing my actions from a distance, asking myself questions, engaging with my personal thoughts and feelings and explore the problem area. To be able to lead diversely I find that it requires that the manager has a management analytical approach that will generate a management competence through the use of including a critical and reflexive observation position. This would also contribute to a transformation of the perceived, firstorder observation and rise from a management definition to an analytical management reflection. On this second-order level, we do not solely manage the diversity but our management of it. We do not just do it or think about how we do it. We think about what it is like. We think about what we do – and thus if we could do it differently. The results ultimately show that what is needed to be able to manage diversely, is to me, an organization that understands that management takes place at the interface between different and often conflicting logics. A polyphonic leadership must familiarize itself and take into account the many divergent rationales and frameworks that surround the organization, while shaping it through a managerial disposition. A polyphonic leadership is truly about making a decision, concerning which rationale any given decision must be taken in. Management becomes a decision of the second order URI: http://hdl.handle.net/10417/4416 Files in this item: 1
susanne_hauzmann.pdf (2.915Mb) -
Abildstrøm, Hanne Harpøth (Frederiksberg, 2016)[More information][Less information]
Abstract: This thesis is based on semi-structured interviews with three doctors and two nurses specialised within the field of anaesthesiology and with working experience from both the private and public health sector in Denmark. I present their narratives of the two sectors and explore what different types of motivation are at stake for the two types of professionals in the two sectors. I also present their reasons for sector switching, bidirectional. The narratives told of the private health sector have a focus on efficiency and hospitality of the staff working together perfectly as a team in the operation theatre. All employees are middle-aged and well-trained within their field. However, there are only minor possibilities to continue the development of skills. The patients have undergone selection and suffer only from less complicated diseases and the treatments offered by the private hospital are of a standard type. The salary is higher and working hours are less at more pleasant hours. The public sector offers more challenging patient cases and has a wide range of different medical specialities giving the opportunity to establish a strong colleague net-work, which is especially appreciated by the doctors. The daily working life is under the influence of bureaucracy and the working flow is less pronounced as the different team members of the operation team seems to pursue different goals. A large burden of education of younger colleagues is reported to rest upon the professionals causing a lower efficiency and maybe lower quality in the services provided There are types of inner and outer motivation in both sectors, but differences are reported. Especially the doctors have a higher level of autonomy in the private sector, but the level of competence is higher in the public sector for both types of professionals. Job security is valued higher in the public sector, and more economic incentives are reported in the private sector. Within public service motivation, nurses put more emphasis on compassion and user-orientation, and doctors have more focus on public interest and attraction to policy-making. The reasons given by doctors and nurses for switching from public to private sector are better working hours at a better salary. The cost is the absence of challenging patient cases. Better job security and more interesting job tasks are reported as reasons to return to the public sector. URI: http://hdl.handle.net/10417/6063 Files in this item: 1
Hanne_Harpøth_Abildstrøm.pdf (971.9Kb) -
Hjetting, Anne-Katrine; Vest, Susanne (Frederiksberg, 2009)[More information][Less information]
Abstract: Hvordan formår Sundhedsstyrelsen at komme med anbefalinger og stille krav indenfor specialeplanlægningen i krydsfeltet mellem de forskellige aktører, og hvordan skaber Sundhedsstyrelsen sig mulighed for at agere i forhold til disse aktører? Vi ser, at ovenstående problemformulering giver anledning til følgende delspørgsmål: 4. Med udgangspunkt i at analysere, hvordan og hvilke muligheder SST har for at agere i krydspresset mellem de forskellige aktører, vil delspørgsmål 1 være følgende: Er der stiafhængighed, som fremover sætter muligheder for, hvordan SST kan agere indenfor sygehus-/ specialeplanlægningen? 5. Med henblik på at analysere, hvordan SST har mulighed for at benytte sine beføjelser i dette krydsfelt vil delspørgsmål 2 være følgende: Hvilke vektorer gør sig gældende indenfor sygehus-/ specialeplanlægningen i forhold til SST og hvordan manifesterer krydspresset sig? 6. På baggrund af delspørgsmål 1 og 2 fremsættes et normativt bud på, hvordan SST har mulighed for at agere i krydspresset. URI: http://hdl.handle.net/10417/552 Files in this item: 1