Computer facilitated changes in the management power structure

The effects of introducing a computer information system on power and influence structure is analysed in a radio and television company. First the concept of power is discussed using measures of general influence, changes in power bases, changes in channels and means of influence, and limits of discretion. The study found that the discretion within a job and the possibilities for influencing others are not directly related. The implementation of the computer information system resulted in all functional groups of employees losing discretion, whilst the gatekeepers to the technology gained in influence.     

Land Tax Changes and Full Capitalisation

We use a unique data set to examine the extent to which changes in the Danish land tax are capitalised into house prices. The Danish local government reform in 2007, which caused tax increases in some municipalities and tax decreases in others, provides plenty of exogenous variation, thus eliminating endogeneity problems. The results imply full capitalisation of the present value of future taxes under reasonable assumptions about discount rates. Consequently, the paper gives an empirical confirmation of two striking consequences of a land tax. First, it does not distort economic decisions because it does not distort the user cost of land. Second, the full incidence of a permanent land tax change lies on the owner at the time of the (announcement of the) tax change; future owners, even though they officially pay the recurrent taxes, are not affected as they are fully compensated via a corresponding change in the acquisition price of the asset.     

The Relationship between Animal Welfare and Economic Performance at Farm Level: A Quantitative Study of Danish Pig Producers

We propose a theoretical framework for the relationship between animal welfare and the economic performance of livestock farms. We empirically analyse this relationship based on a unique dataset of randomly sampled Danish pig herds that includes information from unannounced inspections of the compliance with the animal welfare legislation. We find large variations in economic performance and animal welfare. The relationship between these two indicators is rather weak, but tends to be slightly positive. A possible explanation for our results is that management has a major influence on both economic performance and animal welfare so that good farm managers are able to meet all animal welfare regulations, while achieving a high economic performance.     

Together we share? Competitive and collaborative supplier interests in product development

While supplier involvement in product development projects can contribute with valuable knowledge and expertise, such involvement also poses organizational and managerial challenges, particularly if several rival suppliers are involved. This paper explores these challenges in the wind turbine industry, based on two interrelated Danish case studies. The analysis results in three propositions regarding how supplier rivalry and technological specialization influences roles, coordination patterns and communication between actors in distributed product development projects.     

Economic and environmental analysis of buffer zones as an instrument to reduce ammonia loads to nature areas

In this paper, we present a Danish case study of the effectiveness and costs of protecting nitrogen poor nature areas vulnerable to ammonia eutrophication by appointing buffer zones around them. Buffer zones are found to be an important step towards sustainable co-existence of intensive livestock production and nature conservation when local sources are important contributors to eutrophication. Depending on the deposition patterns, buffer zones may be cost-effective compared to re-establishment of eutrophicated locations, but a need for further model analysis is also identified.     

Supply chain management: new organisational practices for changing procurement realities

How does the implementation of SCM strategies affect the organisation of procurement? Based on case study material of 15 Danish companies, this article develops a set of statements concerning the organisational role and job assignments of procurement in the light of SCM practice. For this purpose, we use an analytical technique known as the degree-of-freedom analysis. It is suggested that new organisational practices, such as key supply management, team-based management and changing skill requirements of purchasing personnel, may be an outcome of implementing SCM practices towards suppliers. Implications for theory and practice.     

Relationship marketing and brand involvement of professionals through web-enhanced brand communities: The case of Coloplast

More and more firms are recognizing the advantages of web-enhanced brand communities as a lever for relationship-marketing communication. Brand communities not only provide companies with an additional communication channel, but also allow the possibility of establishing linkages to devoted users. So far, brand community has only been discussed in relation to B2C marketing. However, the effect of using web-enhanced brand communities in a business-to-business (B2B) context may be even greater, inasmuch as professional users have a strong and long-standing interest in exchanging product-related information. Based on the Coloplast case study, this contribution outlines a conceptual model for linking web-enhanced brand community activities and relationship building in B2B markets.     

ABC and Variability Accounting Differences and potential benefits of integration 1

Activity-Based Costing (ABC) started out as a vehicle for (i) improved product costing for use in pricing, switched later to (ii) profit priorities using hierarchies of cost assignment, and now focuses on (iii) accounting for capacity constraints situations.

Firstly, the paper demonstrates that the data requirements for these three different uses of ABC can be met by recording the following characteristics of resource utilization in a relational database: quantitative -non-monetary -utilization in the form of ‘type of production factor’, ‘organizational unit’ and the immediate ‘objective for the use of resources'; discharge horizon, absolute and relative divisibility of production factors employed; and assignment of costs to classification objects, observing principles of non-arbitrariness. These features are utilized in ‘Variability Accounting’.

Secondly, the paper argues that, in complying with these principles, the evaluation of improvements in cost-accounting systems is on much more solid ground than if system changes are evaluated in terms of the resulting conse-quences for full-cost product costs.

Based on these findings, the paper concludes that variability accounting can serve as a source of inspiration for constructors of ABC systems when the various versions are merged into an integrated cost system based on intercon-nected databases. It is also concluded that those variability accounting users with complex sales/distribution and production structures may find inspiration in ABC to identify areas in need of improved behaviour, although more research is required in this area.     

Divided we fall: The breakdown of gig worker solidarity in online communities

The ‘gig economy’ presents a contested new work arrangement where freelancers find work on digital platforms. Subsequently, previous research has investigated how gig workers develop solidarity and take collective action against the exploitative practices of the platforms. However, this research is limited by mostly focusing on solidarity in contexts of local gig worker communities. We investigate whether freelancers who work on a global platform, Upwork, which hires people for diverse and complex jobs, can build up solidarity in a global online community. Applying a mixed-methods research design, we analysed how gig workers responded to a policy change by Upwork that affected their working conditions negatively. In doing so, we outline how solidarity breaks down in an online community of gig workers, due to them realising different interests and identities. We contribute to recent discussions on solidarity in the gig economy, and online communities as tools for organising.