Copenhagen Business School

About: Copenhagen Business School is a education organization based out in Copenhagen, Hovedstaden, Denmark. It is known for research contribution in the topics: Corporate governance & Context (language use). The organization has 2194 authors who have published 9649 publications receiving 341898 citations.

Consumer values, the theory of planned behaviour and online grocery shopping

Abstract: Taking a hierarchical value-attitude-behaviour approach, this study empirically tests relations of consumer personal values, attitude, social norm, perceived behavioural control (PBC) and willingness to buy groceries online. The study distinguishes three groups of consumers: consumers who have not yet bought anything on the Internet; consumers who have bought something on the Internet – but not groceries; and consumers who have bought something on the Internet – including groceries. Data were collected from an online survey of Swedish consumers (n = 1058) using self-administered questionnaires. The findings suggest that consumers may link personal values to attitude towards online grocery buying – but also that this relation may be moderated by whether the consumer previously has carried out an online purchase or an online grocery purchase.

From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries.

Abstract: The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate. The paper considers the motives for the introduction of this new income tax system, ranging from abstract theoretical arguments to very pragmatic considerations. While the Nordic DIT system violates the principles of the conventional personal income tax, it is argued that it may in fact be more in line with the philosophy of a true Haig-Simons comprehensive income tax. It is also suggested that the DIT system may cause fewer distortions to resource allocation than the conventional income tax. On the debit side, the paper points out several practical problems of taxing income from small enterprises under the differentiated income tax.

Towards a Dynamic Resource-based View: Insights from Austrian Capital and Entrepreneurship Theory:

Abstract: Over the last two decades, the resource-based view (RBV) has become dominant in the strategic management field. It has often been observed that the RBV is lacking in the dynamic dimension. For example, processes of building competitive advantages by means of combining existing complementary resources in novel ways are not inquired into. We argue that the RBV may profitably draw on insights in entrepreneurship and capital theory, drawn from Austrian economists as well as Frank Knight, in order to strengthen its dynamic dimension. We link the RBV and Austrian ideas in the context of the theory of complex systems pioneered by Herbert Simon. We draw a number of implications for strategic management from this synthesis, notably into resource value and sustainability of competitive advantage.

The Emergence and Impact of MNC Centres of Excellence: A Subsidiary Perspective

Abstract: INTRODUCTION AND OVERVIEW PART 1: THE CENTRES OF EXCELLENCE PROJECT The Centres of Excellence Project: Methods and Some Empirical Findings PART 2: DETERMINANTS AND BASIC FEATURES OF CENTRES OF EXCELLENCE Development of MNC Centres of Excellence Subsidiary Influence and Corporate Learning: Centres of Excellence in Danish Foreign-Owned Firms The Impact from Business Networks on MNC Competence Development: A Case Study PART 3: DEVELOPMENT OF SUBSIDIARY COMPETENCE Industrial Clusters and Foreign Companies Centres of Excellence in Norway Multinational Research Subsidiaries in Denmark R & D Centres of Excellence in Canada The Competence of Formally Appointed Centres of Excellence in the UK Competence Creation and Recognition: A Case Study PART IV: USE AND INTEGRATION OF SUBSIDIARY COMPETENCE WITHIN THE MNC Mergers and Acquisitions as Establishment Modes for Centres of Excellence: The Case of Italian Subsidiaries Characteristics of R & D Centres of Excellence in MNCs The Impact of Centres of Excellence on MNC Performance The Dilemma of Developing a Centre of Excellence: The Case of ABB Generation