Browsing Master-uddannelser / Executive Master´s programmes by Title

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Om Salamanca erklæringens manglende implementering og samskabende inklusion

Munk Jakobsen, Klaus (Frederiksberg, 2013)

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Abstract:

This master thesis takes its point of departure in the Salamanca Declaration content, about Inclusion, and how we practice the marketability, and how we in Denmark, have tried to solve this problem. The thesis is an attempt to identify why this legislative should take almost 20 years before the implementation of Inclusion is processed in the country's municipalities. In order to understand this, I will try to identify the underlying management chains, discourses and paradigm-thinking that together and separately, have importance for the rationale, but also is the story of how we have endeavored to solve the task. The thesis is not an attempt to uncover the truth about the lack of willingness to include, but rather a Studio picture of what has been going on and maybe to some extent still is. Since I'm aware that there probably is no clear answer, but perhaps rather many legend models, it is also an attempt to contribute a cover of these assumptions, in order to bring the story forward in a whole. The thesis is at the same time a desire to describe what I define as the intersection, which is a metaphorical description of the public governance link between policy, management and service profession. My errand to describe the cross-field is a study of the necessary amount receivable, as implementation of inclusion calls for, namely a creative cross-field. Inclusion is not a method which, in isolation, may be decided in a typical management context. Inclusion is much more than that. Inclusion is a social task, which goes deep into many public structures. My position is therefore that it is not alone is enough to demonstrate this challenge, at the same time, it is imperative to take proactive ownership of the task, as part of the public administration. My basic assumption is that this problem must be solved in a creative cross-field collaborative community or what I call creative intersection. In the thesis I expand the intersection construction, to include parents and research. This is because the two groupings are crucial for the creative cross-field initiatives to take place. The thesis thus identifies three cardinal areas of analysis, namely: 1. the Salamanca Statement of non-implementation through 20 years. 2. Identification of cross-field's position in the management chain. 3. Sam's practice-building initiatives. I have chosen to make 5 qualitative interviews with respondents who are representative in relation to the intersection, as in the treatise partly to reflect a comparative study of cross-field interaction with inclusion rationale, but at the same time, a study of cross-field position and their own fundamental assumptions and encodings of each other. Finally, the study also brings a clarification for the reader, on a comparative look at the differences between cross-field participants. Thus, there is both a 1st-order and 2nd-order perspectives inlaid in the analysis. Task flows into one and the conclusion, where I will point to a broader perspective in relation the creative cross-field's development direction. Interview with various respondents is attached as audio file under annex, on cd. It is the dissertation's aim is to try to answer on why it is necessary to look at the creative cross-field as the organizational field, when there should be cooperation to give inclusion implementation force.

URI:

http://hdl.handle.net/10417/3969

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klaus_munk_jakobsen.pdf (2.111Mb)

Det SKAL give mening

Brugercentreret og medarbejderdreven innovation som ledelsesfilosofi

Darmer, Mette Rosendal; Kynemund, Mette (Frederiksberg, 2012)

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Abstract:

This master of Public Governance is describing an experiment at Copenhagen University Hospital Rigshospitalet and Stenhus Gymnasium and HF, based on data from an innovative co-creation pro-cess. The purpose of this master was to test a Usercentret Innovation process as a philosophy for leadership in a professional culture. We examine whether a co-creation process create a new sense and whether that will be a catalyst for new working solutions with better results for our users. A small group of employees and leaders have been participating in this experiment. The process was facilitated by MindLab – a development unit across three ministries. MindLab collected and analyzed the qualitative data (photos, interviews, cultural probes) from our users: patients and students. These data was presented to us as patterns, which were typical experiences from the users. For the participants it was quite an eye-opener. In both organizations we thought we knew the effect, and therefore we were all disrupted in our core service. It generated many ideas in the inno-vative process and thereby new knowledge for a change in our patterns of action. The methods were based on Christian Bason “Leading public sector innovation: Co-creating for a better society” (2010). We used Carl Weicks theory of sensemaking as a primary analytical perspective: ”Sense-making in Organizations” (1995). Sensemaking is understood as a process that is grounded in iden-tity, retrospective, enactive, social, ongoing, focused on cues and driven by plausibility. These seven elements in the sensemaking process were our analytic lens to understand the co-creation pro-cess and the possibilities the process created for us and our employees. We may conclude that the process has given us a deeper understanding of our users, our working process, our organizations and a broader perspective of the society we serve. We created together a language of innovation in our organizations and created powerful innovations questions for the fu-ture. The innovation process includes a great respect for the professionals knowledge and experien-ce. This meant that our participants experienced motivation and willingness to change there wor-king processes. We conclude that we obtained new knowledge about leading our professional employees by facilitating and framing an innovative co-creation process. This process has shown to be a powerful element in our leadership. We have just started the journey, and will continue to make sure, that our organizations create a real difference for our users. We really want to make a difference for our users as well as our employees.

URI:

http://hdl.handle.net/10417/3122

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mette_kynemund_og_mette_rosendal_darmer.pdf (1.989Mb)

Differentieret (reduceret) fødevaremoms og effekt på folkesundhed

Med særligt fokus på frugt, grønt og basisfødevarer

Andersen, Jens Rikardt (Frederiksberg, 2010)

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Abstract:

Value added tax (VAT) is effectively a retail sales tax. Whereas a sales tax is collected only at the point of sale to the consumer, VAT is collected at different stages of the production process as value is added to the product. VAT paid to the tax authorities is calculated from the difference between prices on buy and sell, i.e. added value. The consumer will pay in the end, as VAT is added to consumer prices. In 2005 VAT was about 20% of the total Danish tax-revenue. In Denmark we have a uniform VAT of 25%, but it is frequently suggested from politicians, that a differentiation of VAT could be a tool as stimulus for making healthy choices. The interest for a reduction of VAT on fresh fruits and vegetables have been the prime focus based on the assumptions, that this could lead to a reduction in cardiovascular morbidity and mortality, decrease the incidence-rate of bowel cancer, and to a minor degree to reduce the burdens of obesity. Many other countries have reduced VAT on foodstuffs, but not with the intentions directed against public health. The aim has mainly been social, to provide sufficient calories to all the population or directed against trade-problems like preventing import or border trade. Accordingly, comparative studies would not provide any answers to questions about the expected benefits of VAT-reductions of this type. This paper looks into the primary, economical analyses to evaluate, if the conclusions in these contributions are valid. Economical model studies suggest that there are possibilities for substantial effects on consumers habits and choices through VAT-reductions on for instance fresh fruits and vegetables, but there are a lot of assumptions and conditions put into the mathematical models, and a large part of those are not reasonable from a reality perspective, but was necessary for mathematical reasons. The estimated changes in consumer behaviour were much more complex than expected, but they were modest concerning fruits and vegetables, and they did not affect people in the high-risk-groups. At the same time they carried large transactional costs, and lead to a major loss of revenue for the state. Accordingly, measurable public health benefits can not be expected by lowering VAT on fresh fruits and vegetables, as the social impact on health is very large. In conclusion, beneficial health effects of a reduction in VAT on fresh fruits and vegetables can not be expected, and as such be a “good bargain” for the state. On the other hand the estimated effects do not exclude that it might be a good idea to look into reductions in VAT in other groups of food-stuff, especially in combination with a duty on other selected products, but this remains to be analyzed. There is a very bad correlation between the documented facts and the way these issues are handled in political speeches and the public debate.

URI:

http://hdl.handle.net/10417/924

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jens_rikardt_andersen.pdf (430.7Kb)

Disciplin og selvstændighed i gymnasiet

Innovation som symbolsk betegner for et skifte i disciplindispositivet

Hovedskov Rasmussen, Anne-Birgitte (Frederiksberg, 2012)

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Abstract:

This thesis investigates how innovation as a new pedagogical tool has led to changes in the modes of learning and in different mechanisms within and around the lessons at a Danish high school. The innovative pedagogy mindset and tools is analyzed in order to find changes in motivation, action and attitude toward education among teachers and students at Københavns åbne Gymnasium. The thesis analyzes connections and divergence between innovation and a discipline dispositive, and is based on Københavns åbne Gymnasium’s three-year innovation project (2009-2012). It is investigated whether the students and teachers are educated and motivated differently when influenced by the mindset and tool of innovative pedagogy compared to traditionally teacher centered classroom teaching. Both teachers and students are treated as subjects in the sense of Michel Foucault, where human beings are made subjects through the power relations they engage with. A dispositive analytical approach is used in this thesis with reference to Foucault’s power analysis, discipline dispositive and governmentality, combined with Nicolas Rose’s analysis of freedom as norm for the subjects. The analysis is approached under the three different themes; transparency, normativity and subjugation, inspired by the keywords of Michel Foucault’s and Nicolas Rose’s theory and analysis. The empirics are based on seven semi-structured interviews with three teachers, two students, a government official, and an architect, as well as a student journal/diary from 1964, photographs, architectural drawings and educational regulations. An analysis of the shifting educational regulations through time shows a new articulation and awareness of the subject. Before 2003, the students are invisible in the paragraphs describing the aim of the education. With the reform in 2005 of the educational regulations, the students and the development of student skills and attitude get a key position in the aim of the education. In the reform from 2005, it is written, that the students should develop skills for innovation and creativity. The analysis shows that the innovative mindset produces new ways of learning and new ways of teaching. The subjects are working more creatively and independently, involving their own background and individuality in the work process. In traditional lessons the teacher evaluates the process and the product. In these innovative projects, all the students evaluate each other, and the teacher coaches the students in their progress. And it is demonstrated that, as a part of the innovative pedagogy, the process involve the students and teachers in a more visible way. It seems that this is motivating both students and teachers in their work. It is also shown, that there has been a change in the normative approach. In a discipline dispositive, a good student has certain qualifications, e.g. nice and proper. With a new innovation dispositive under construction a good student is expected to be creative and inventive. As a part of the Innovation project Københavns åbne Gymnasium has build new rooms for learning, called Innovation Rooms. It is demonstrated, that the traditional rooms places the subject in a predetermined position, with the teacher in front of the students, and with the teacher in a watching position as a supervisor. In the Innovation Rooms, there is no predetermined position for the furniture or for the subjects. They have to cooperate in making structures and rules for the ongoing project, and therefore they have to reflect on their roles and their relations. It is concluded, that a displacement of the discipline dispositive has taken place, influenced by the innovative practice at KG, and that what I would call an innovation dispositive is under construction. The innovation dispositive may be perceived as an answer to the problems with students drop out from the school system and with the absenteeism from classes on a daily basis. Or it may be perceived as a solution to the challenge of making the independent and selfmanaging youth function in the discipline dispositive. To put the thesis into perspective, it is postulated, that the innovation dispositive is a wider trend. As an important part of the innovative dispositive, there is a positive focus on diversity as a resource. You may recognize the innovative dispositive in primary and secondary schools in western societies, and in companies. It is postulated, that people with new skills and new attitudes and the diversity approach are demanded by a new order in the global market economy. On the other hand, people demand to be governed in order to succeed in a world of change an uncertainty. Finally, it is problematized that an innovation dispositive will cause other subjects to be overridden. Subjects that are well functioning in the discipline dispositive, may have problems with the ideas of freedom and with the demand for creativity and self-regulation. At the end of this thesis, I reflect on what I have learned during my process writing this thesis. I am the headmaster at Københavns åbne Gymnasium, and it is important for me to think about how I can govern independent subjects in such a way, that they can develop their creativity and innovation skills without overriding other subjects. And it is questioned in which way, the ongoing change caused by the Innovation Project at Københavns åbne Gymnasium can be governed in an explorative way.

URI:

http://hdl.handle.net/10417/3118

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anne-birgitte_hovedskov_rasmussen.pdf (43.54Mb)

DTU Fødevareinstituttets myndighedsbetjening

Fortid eller fremtid?

Baggesen, Dorte Lau (Frederiksberg, 2012)

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Abstract:

This study describes three future scenarios for the National Food Institute in relation to its role as a supplier of independent and credible science-based consultancy to national and international authorities. The scenarios are based on two analyses. The general political and public management context is analyzed using the Agency theory based on New Public Management and the related economic and organizational frames. The future options for the Institute in relation to the tasks and development of governmental consultancy were analyzed through SWOT analyses. Both analyses where carried out from a realistic perspective with a deductive approach and based on empirical knowledge in the form of primarily organizational documents and secondarily personal, subjective observations and judgment of the organizational context. The first analyses based on the Agency Theory showed that this model with modification was applicable to describe the managerial reality for the National Food Institute. The modifications include an enlargement of the model by inclusion of dual roles and of multi-institutional context. In addition, as an academia the National Food Institute has independent autonomy and authority that enable the Institute to give feedback to its principals – The Ministry of Food, Agriculture and Fisheries and the Danish Veterinary and Food Administration, and thereby influence the identification of tasks and delegation of responsibility. This means that the division of power between the involved organizations is changed. The SWOT analyses build on a rational/functional approach and identify the internal strength and weaknesses of the Institute, as well as identify the opportunities and threats in relation to the external environment. The Institute and its staffs have a strong position in the Danish 'food landscape', including high credibility, authority and legitimacy in relation to science-based governmental consultancy. Internationally, and especially within the EU, the Institute has a strong position as guarantor for the scientific foundation for the high level of Danish food safety. The Institute is however challenged by declining public resources as well as increased competition and low success rates when applying for external financed research projects. The future is described in a status quo-, a finishing, and a development scenario, and it is concluded that the National Food Institute must work to strengthen the importance of science-based governmental consultancy and therefore maintain the area as a significant part of the mission. The alternative scenarios (status quo and finishing) will have such a large negative effect on the activity level and will also be further from the known identity of the Institute, that they cannot be considered as a realistic ending based on the needs of the food industry or regulatory service. A premise for the development scenario is the ongoing financial crisis and the following political agenda for reducing the public sector and thus the improvement of growth and development in the private sector. This means that both governmental consultancy and food research in general should be looked into from an economic growth perspective and thereby focused towards areas that can support the growth of food and related sectors but without compromising food safety, animal welfare and human health. Growth in the food industry, sustainability of food production, green technology and improving human health should be points of orientation for the Institute in the years to come. An industry-related growth perspective will challenge the independency of the Institute, but based on the Danish experience and the Danish model, it is concluded in contrast to the conclusion from the European Food Safety Authority (EFSA) that it is possible to maintain the credibility and integrity of the researchers also when they work in cooperation with industry. The development scenario should be based on continued internationalization within the EU but also beyond its boundaries. In this way the food safety level and the standard of living in general can be improved. In addition, the spread of Danish experience and views globally will increase the possibility of Danish influence when future international standards and regulations are formulated. The Institute should in the future contribute with the science-based knowledge for the necessary prioritization that has to be made in order to ensure that the limited resources are used in the most effective way, thus the society in general obtain the best results.

URI:

http://hdl.handle.net/10417/3559

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dorte_lau_baggesen.pdf (959.1Kb)

Eksistentielle dilemmaer i ledelsesbegivenheder i det borgernære sundhedsvæsen

Grindsted, Malene; Kjær, Peter Lynge (Frederiksberg, 2015)

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thesis investigates the existential dilemmas experienced by leaders in the citizen-oriented healthcare sector in cases directly pertaining to their administrative leadership choices. These investigations depart from a perceived discrepancy between the conditions for leadership in times of reform and the values promoted by the “competition state”, which must be balanced with the values of the leader in question. The authors are prompted by their own feelings of guilt associated with their work as leaders in the sector in question, where the conditions for making leadership choices necessitate working against one’s own beliefs and values. For this reason, the question of guilt, related to the life world of the leader, is included in the analysis. The thesis is methodically grounded in a phenomenological approach focused on subjective experiences, consciousness and the concept of the “life world”, which shifts the focus of the analysis to the administrator as a human being. Empirical evidence in the form of semi-structured interviews focused on life worlds, evidentiary interviews, outsider-witness-interviews, protreptic interviews, observations, and an ethnographically inspired study all contribute to answering the questions framing the thesis:  Which fundamental values are essential for the leader professionally and as a human being?  In which leadership situations in a politically controlled organisation do the dilemmas occur?  How does the feeling of guilt manifest itself in the life world of the leader? The analysis is further supported by discourse analysis of various documents, focused on clashes in values and the use of “human language” versus “technocratic-economical” language. Supported by the theoretical background, which serves to contextualise and reformat the field of empirical evidence hermeneutically, the cases is continuously revised in the discovery of additional phenomena and connections. Our theoretical approach consist of theory of strategic management / public governance and existentialism, etics and personal leadership. The thesis concludes that the observed participants do not distinguish between their roles as leaders and their “personal” identity and that their norms and values are linked to humanistic and existential values such as “the good”, “the true”, “the just” and “the beautiful”. They face dilemmas when the opportunities within which they work are limited and they are prohibited from “doing good”, understood as doing something good for the Other, especially in a communal sense. The participants see their work in the context of “the greater good” and display willingness to do smaller harms in service of a higher purpose. In the group conversations, the participants did not relate to the feeling of guilt in their administrative work, whereas in the protreptic interview the concept of guilt was discussed with a great deal of pathos and metaphor, which suggests that the feeling of guilt is present in the administrators in connection with their work, but suppressed in conversation.

URI:

http://hdl.handle.net/10417/5685

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malene_grindsted_og_peter_lynge_kjær.pdf (882.3Kb)

En komparativ analyse af skattereglerne for finansielle udgifter og sambeskatning, med henblik på vurdering af etablering af aktieselskab i Danmark eller aktiebolag i Sverige

Persson, Aslak (Frederiksberg, 2016)

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Abstract:

This thesis is comparing establishment of a limited company in Denmark or Sweden, owned by a parent company in United Kingdom or the British Virgin Island. Interest, financial expenses and corporate taxation is important and relevant to consider before doing a permanent establishment with a limited company in Sweden or Denmark. Debt financing is an acknowledged, accepted and an effective way to gain capital, and utilization of tax deficit between group companies is a simple way to reduce tax payment and therefor important to use for tax planning. This thesis is comparing current tax rules in Sweden and Denmark and will guide you through relevant issues before considering Sweden or Denmark for establishment. Interest deduction in Denmark is reduced because of anti-avoidance rules with limitations by using three different set of rules; thin capitalisation rule; the interest ceiling rule; and the EBIT rule. Interest deduction in Sweden is not reduced. On the other hand, Sweden do not accept interest deduction related to closely related companies or persons. If not justified for business needs the loan will be reallocated as capital increase without interest to deduct from tax income. The Swedish state do not recognise tax deduction when a loan seems to be motivated by tax reasons and not because of business reasons. As the Swedish interest restriction rule seems to be in conflict with the EU law1 according to the commission there is an investigation looking into this, and within short time, there will be a case from the EU commission against the Swedish state. The second part of this thesis is about corporate group taxation. Denmark and Sweden both have a set of rules about corporate group taxation for limited companies, and each country has its own pros and cons depending on the situation, plans and expectations. To optimize tax payments within a corporation it is important that taxable losses is utilized and is eliminated from taxable profit. Many companies may experience losses and negative tax income before they start earning money and paying tax, and at that time it may seem less optimal that the tax deficit is restricted by the tax law. It is therefore necessary to estimate consequences and restrictions when the company has, or expect to have, a deferred tax deficit. The Danish taxation of limited companies is based on mandatory group taxation while tax payments in Sweden is executed for each separate tax income company by company. To eliminate profit and losses in Sweden the profit company perform a group contribution with deduction right and taxable for the receiving company.

URI:

http://hdl.handle.net/10417/5823

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aslak_persson.pdf (1.303Mb)

Er corporate branding relevant for offentlige organisationer?

Jensen, Lisbeth; de Neergaard, Morten Rosenkrantz (Frederiksberg, 2012)

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Abstract:

The objective of this Master thesis is to analyze the utility of corporate branding in connection with public organizations in general and for the organization CSU Egedammen in particular. The motivation for this work is the following. In connection with the structural reform in 2007, the authority and financial responsibility for the organization CSU Egedammen (Center of Special Education) were transferred to the municipality of Hillerød. In this process, the organization became rate funded and its public services started to face a strong competition from other similar institutions at market terms. This transformation required a change of attitude with increased focus on effective operation and economic rationality, and it called for an optimization of the quality and efficiency of the offered services in order to attract customers from a variety of municipalities. Hence we want to study if corporate branding could be a possible management tool in trying to be successful in this new competitive environment. In this work, we investigate and discuss how the concept of corporate branding, with an offset in market oriented logics, can be developed and implemented within a public organization in general, and how it can be used as an effective tool by the management of CSU Egedammen in particular. In this connection we address important concepts such as actor networks, storytelling, quality descriptions, mind sharing brands, trust, and protreptic coaching. Our analysis reveals that branding in public institutions can evolve by the introduction of marketlike competitive conditions. However, in this process it is also very important to account for the special properties and values of the individual organization such as its identity, culture, image and vision. Successful branding is therefore not only a question about marketing strategy and how to sell the public services in the most efficient way. It is also a question about applying management of meaning through branding to external stakeholders about the values of the organization, and to direct and relay on the organizational members to do what is best for the organization. In this way, corporate branding can be developed into an effective tool for value management, which promotes the organization and attracts the potential customers, clients and pupils. On the basis of this work, we conclude that corporate branding can be successfully extended to the public sector, and provide an effective tool for the management of public organizations provided they are in a competitive environment.

URI:

http://hdl.handle.net/10417/2904

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lisbeth_jensen_ ... senkrantz_de_neergaard.pdf (974.9Kb)

Er højt sygefravær lig med dårlig ledelse?

Karsbæk Eggertsen, Lene (Frederiksberg, 2014)

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Abstract:

In the public discourse there has long been a focus on the high levels of sickness absence in the municipality of Copenhagen. ”The municipality of Copenhagen is wasting billions on bad management – there are no excuses for the high sickness absence” In the organization Team Bade, where I am a leader, we have an average level of sickness absence of 15 days per employee. We have 150 employees, and therefore in one year that is equivalent to approx. 3000 sick days. Our management target for 2015 is to reduce the average to 7 sick days per employee. Every day we work on the subject of sick leave. It is articulated at every single leader meeting and at meetings with the employees. We have within the last 2 years dismissed 6 employees because of too much sickness absence, but still there is an absence of 15 sick days per employee. Does this mean that we are bad leaders? Is it due to flawed expectations we as top management have in relation to how our middle managers view sickness absence and the practical reality? Is it due to the lack of expertise or lack of understanding? What can we do to change this? My take on how we can reduce sickness absence and support and produce a better management practice in Team Bade, is to work with the management approach as the theory Public Leadership Pipeline (OLP) dictates. Key messages from the theory are; 1. It requires 8 special skills in order to succeed as a public leader. 2. Good public management must be defined in terms of the head-level, you are looking at. 3. Create a shared management basis and a value-chain management. OLP is a general theory about how to optimally describe public organisations and the management of them, so that we can achieve the best result. The theory works on a meta level, but cannot stand alone when it must be translated into practice. It means that what you specifically need to do, is not always defined. Therefore I operate on a more concrete level with strategic selfmanagement and with protreptic conversations. These tools can on an operational level support us in that focus on frameworks, terms and results and make sure, that there is a correlation between personal understandings and prioritization of the concrete tasks and delivery on Team Bades core tasks – service, safety and hygiene. The protreptic can with its dialogue form support us in sharpening awareness of what we are doing and what we have the opportunity to develop. Therefore I work on the basis of strategic self-management and protreptic on a concrete level at leader meetings, 10-minute-meetings, stand-up-meetings and protreptic conversations. I think that a change of our managers' practices and attitudes requires an approach that articulates the core task, values and value creation, whichs gives us the opportunity to deal critically and creatively with our own professionalism, with our core mission and practices and the political agenda. In this way there is a dynamic between OLP on a meta level and strategic self-management and protreptic in practical daily life, where they in my view mutually develop each other to be able to act as a positive catalyst for change management, work to reduce sickness absence and improve our management practices.

URI:

http://hdl.handle.net/10417/4414

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lene_karsbaek_eggertsen.pdf (327.4Kb)

Er ledelse attraktivt for overlæger?

Christensen, Ole; Nybo Jensen, Birgitte (Frederiksberg, 2013)

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Abstract:

In Danish Hospitals, departments are lead by the Medical Head of Department (MHoD), and the Head Nurse. During the recent years is has been increasingly difficult to recruit physicians to the position as MHoD. There are several considerations about the reasons. It is a major concern that the difficulties will continue, and the situation is therefore debated among physicians and in the Danish Medical Association in order to shed light on the reasons. In this paper we look at two aspects that might influence this issue: the motivation for work of the MHoD and his legitimacy in relation to the consultants in his department. We have interviewed three MHoDs, interviewed the director and chief consultant of the Association of Medical Specialists, and sent a questionnaire to 100 MHoDs throughout the country. Most of the questions we have asked relate to motivation and legitimacy. We have analysed our data using the motivation theories of Richard Ryan and Edward Deci, focusing primarily on three psychological needs – the innate needs for competence, autonomy and relatedness. With regard to legitimacy we have used the legitimacy theory of Mark Suchman, looking especially at the issue of legitimacy in relation to the highly qualified knowledge workers – the consultants. Our main results are the following: The MHoD are motivated and committed to their tasks. They experience to have the right competencies in relation to their tasks and they have good relations to employees and others. However, the job has been increasingly demanding during the recent years. The growing workload seems to be a rising problem, to such an extent, that onethird doubt whether they would have applied for their job, if they had known what it implied. The MHoDs experience to have influence. Still, a lot of decisions concerning the development of their department are made elsewhere in the organisation. Combined with growing demands for documentation, this limits their feeling of having influence. This seems to be more and more accepted as a condition of the job, but they still wish to be less controlled and to have more autonomy. Traditionally, the MHoD has been the best among equals regarding medical work. Through this he has gained and maintained legitimacy, especially among his consultants. We find that the MHoD still gains legitimacy mainly through clinical work and less so through his leadership.

URI:

http://hdl.handle.net/10417/4285

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ole_christensen_og_birgitte_nybo.pdf (2.360Mb)

Etablering af miljø til optimering af motivation og FLOW for undervisere på erhvervsgymnasium – herunder særlig fokus på ledelsesfaktorer til understøttelse af processen

Mandrup Jacobsen, Jan (Frederiksberg, 2013)

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Abstract:

This master thesis focuses on various factors that motivate or demotivate teachers at a business high school. Another objective is to analyse how teachers, in cooperation with the school management, can establish an environment where challenges and skills are combined to optimally support the teachers' development. Finally the thesis focuses on the factors, I as a headmaster can use to contribute in the best way. This analysis was carried out on the basis of qualitative interviews with 6 teachers. The methodological basis is Herzberg's 2-factor theory and the FLOW theory developed by Mihaly Csikszentmihalyi, which both explore the self-actualizing person driven by special motivation and the wish to obtain FLOW conditions. Scope of thesis/Problem formulation Which factors motivate or demotivate teachers in their work life? To which extent have our 6 teachers experienced FLOW at work and/or in their sparetime? Are these different types of flow, and is there a relation between FLOW and other parameters of the respondents? Which factors can be used in my leadership to positively affect the motivation of my employees and their ability to obtain FLOW? The findings of my analyses are that teachers are primarily motivated by the factors of Achievement, Recognition and Work itself. They are mostly demotivated by Interpersonal relations, (loss of) Status and Working Conditions. All 6 teachers have experienced FLOW conditions – at work and in their sparetime. I have observed 2 types of FLOW in this context: Comfort FLOW which brings distinctive pleasure, and Tension FLOW which is much more demanding, since the road to achieving that type of FLOW is full of difficulty and frustration. In return, Tension FLOW brings the teacher a higher level of competence. I found no significant relation between FLOW and the teachers' gender, age or seniority. There is a clear – if not significant – relation between educational background and prevalent type of FLOW. Teachers experiencing Comfort FLOW all came from the Faculty of Arts, whereas Tension FLOW was experienced by teachers with a background in social or natural sciences. Finally, I state a series of leadership factors that are useful in supporting the teachers in the process towards greater motivation and FLOW experiences. These are trust, a continuous dialogue with the teachers, setting up new challenges and demands, and a fundamental attitude of self-involvement and visible leadership. Another essential element in offering the teacher good leadership is to analyze the teacher's personality at work measured against 4 predefined archetypes presented in this thesis.

URI:

http://hdl.handle.net/10417/4162

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jan_mandrup_jacobsen.pdf (881.5Kb)

Fagprofessionelle og akkreditering

Krig eller kærlighed?

Rabing, Helle (Frederiksberg, 2013)

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Abstract:

How the accreditation process in the Department of Medicine can be governed in a way that motivates the professionals? The project is motivated by the experience of a growing critical debate among professionals about the purpose and implications of accreditation. Doctors have initiated a petition against the load of administrative work resulting from the accreditation process, and nurses discuss and question the effects of the many types of screenings carried out on hospitalized patients among other issues. As the accreditation strategy has been decided by the Capital Region of Denmark, it is obligatory that the requirements for accreditation are met. In consequence, it is an objective in the Department of Medicine to meet the standards of the Danish Healthcare Quality Programme (DDKM). In order to plan and direct the process towards the next accreditation in the spring 2015 in a way that ensures the professionals’ engagement and support, it is significant to learn how they have experienced this process and to gain insight into the factors that either increase or reduce their motivation both in regard to the accreditation process specifically and in relation to their work in general. As a means of approaching this objective, three doctors and three nurses working in the department of Medicine have been interviewed. Through these interviews the following three questions are covered: 1. What do the professionals regard as the purpose of accreditation? 2. How do the professionals experience the accreditation process? 3. What motivates the professionals in the Department of Medicine? Through an analysis of the six interviews, the following main conclusions are reached: First of all, the professionals do not agree on the question whether accreditation is necessary or not. However, they share a primary focus upon health quality. It is also concluded that knowledge about accreditation as well as skills required for the accreditation process are acquired accidentally, and that nobody knows the method which is the very foundation of the Danish Healthcare Quality Programme. Furthermore, the professionals experience much time waste, and they express a strong wish for dialogue about the accreditation process. With regard to the question of motivation, the professionals are driven by their wish to help their patients and their involvement in decision making, just as the acknowledgement and appreciation from their leaders work as motivating factors. Based on the analysis of the interviews and Kotter’s governance methodology, an implementation plan for the motivational management of the accreditation process is constructed. It includes the following elements:  Clarify the meaning of accreditation by including the perspective of the patients  Develop and spread the vision and strategy of the quality work in the Department of Medicine  Spread the knowledge and purpose of existing tools as well as their employment in a way that challenges the professionals  Involve and appreciate the professionals and their ideas and remove time waste  Support the leaders of the wards in the process of maintaining results and moving forward towards a feedback and improvement culture  Leadership

URI:

http://hdl.handle.net/10417/3880

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helle_rabing.pdf (550.6Kb)

Fast driftssted - med særligt fokus på virksomhedsbegrebets negative afgrænsning

Rønnov Nielsen, Nana (Frederiksberg, 2018)

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Abstract:

The overall purpose of this thesis is to do an analysis of the definition of Permanent Establishment (PE) in article 5 of the OECD Model Tax Convention. First off, the analysis will be based on the Model Tax Convention of 2014, since this is the version implemented into the double tax conventions (DTC’s) that Denmark have agreed on with other states. The analysis will focus on article 5, paragraph 4, that includes the delimitation of the business of an enterprise. The paragraph states that a PE will not be established if the activities can be characterized as preparatory or auxiliary. In paragraph 4 a number of activities are explicitly mentioned – meaning that these types of activities will in no case lead to a PE even though they might be of substantial nature and might not in themselves be considered as preparatory or auxiliary. The definition of a PE has been steady for a number of years. Changes of the article have therefore been suggested by OECD/G20 in the Base Erosion and Profit Shifting (BEPS) project leading to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI has been implemented into a new Model Tax Convention (version 2017) that changes the article in a significant manner. By introducing a revised article 5, paragraph 4, the primary focus is to substantially reduce base erosion and profit shifting. First of all, the changes of the paragraph leads to a situation where the delimitation mentioned in the article will only be applicable in regards to activities that are actually of preparatory or auxiliary nature. Secondly, the changes include an anti-fragmentation rule that prevents enterprises from fragmenting their business and argue that the individual activity does not constitute a PE. Since the changes have not yet been implemented into the Danish DTC’s, they do not have direct legal effect yet. Nevertheless, the authorities might already at this point use them in terms of interpretation of the current DTC’s since they represent the general international focus on the right to taxate in the state of source. As the changes are implemented into the Danish DTC’s they will have direct legal effect. The extent of this effect is, however, very difficult to foresee, since the changes in article 5, paragraph 4 have not been clarified sufficiently directly in the article nor in the commentaries.

URI:

http://hdl.handle.net/10417/6284

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Nana Nielsen.pdf (232.0Kb)

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Abstract:	Denne afhandling starter med en tese om, at der findes forskellige forståelser af medarbejderen i UCC, og at de forskellige opfattelser af medarbejderen er sameksisterende i organisationen og dukker op som uenighed og kampe i organisationen. Analysestrategien skal hjælpe os til at kunne iagttage forskellige forståelser af medarbejderen.
URI:	http://hdl.handle.net/10417/547