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Glitch Studies and Smart Speakers: A Spotlight on User Experiences of Unexpected Behaviors
Get PDFSmart speakers have been widely adopted but come with substantial privacy risks, touching on different privacy types such as informational, social, and physical privacy. Scholars have increasingly studied the privacy implications of smart speakers, finding that users tend to have limited privacy concerns and engage infrequently in privacy protection behavior. Extant research also stresses the contextual and situated nature of privacy around smart speakers, pointing to relevant affordances of the technology. Despite these knowledge advancements, a glitch studies perspective on smart speaker interactions and privacy is notably missing. The glitch studies approach was developed by Rosa Menkman at the intersection of art, technology, and critical social research. It directs the attention to glitches as seemingly small and mundane but powerful moments of interruption that allow for reflection and have productive character. In this contribution, we introduce a glitch studies perspective to the investigation of smart speakers and privacy, showing its fruitfulness. We first discuss the literature on smart speakers and privacy, before providing a concise overview of the glitch studies approach. We then present our data and methodological approach. Based on open text responses from an online survey in the United Kingdom, we identify four types of smart speaker glitches: randomly starting to talk or carry out unexpected activities, misinterpreting the user, technical issues related to connectivity, and violating social and contextual norms. Each glitch type is described in turn, with quotes from the survey as illustrativeGlitch Studies and Smart Speakers: A Spotlight on User Experiences of Unexpected BehaviorspublishedVersio
Value Inquiry and Constructing the Good in Organizations
Get PDFResearch has taken important steps towards establishing values work in organizations as a performative phenomenon situated in practice. Yet, researchers have said little about the critical and creative nature of such work, including how it may build its agentic powers more so from what is ethically absent than from what is established. We approach this void by drawing from Dewey’s Pragmatism in a comparative analysis of how three value-laden issues tied to companionate love are handled in a faith-based hospital. We develop the notion of value inquiry, which we understand as a discovery-oriented and transformative constructing of the good that takes its originating creative desires from troublesome situations. Our findings suggest that ethically fruitful value inquiry involves opening such situations in a way that critically examines previous practice, enlists people in co-defining needs and engages them in sustained experimental action. By theorizing value inquiry, we relocate ethical agency as a responsive relational capacity emerging with coactive power in evolving situations. Such emergence highlights the relational processes of work on values in organizations. When inquiring together, people move beyond attending to the use of prescriptive value conceptions and into a creative mode of actively searching for and co-constructing the good.publishedVersio
The Impact of Corporate Governance on IPO Underpricing in the Nordics
Get PDFMasteroppgave(MSc) in Master of Science in Finance - Handelshøyskolen BI, 2024This thesis examines the impact of corporate governance on IPO underpricing within the Nordic market, analyzing 774 IPOs from 2009 to 2024. Our research finds no significant evidence that corporate governance measures influence underpricing in Nordic IPOs due to the region’s high level of investor protection and robust regulatory frameworks. In contrast, corporate governance significantly affects IPO underpricing in the US and emerging markets, where legal protections are gradually less robust. Empirical tests on 3,503 US IPOs and 10,747 IPOs from Emerging Markets finds that measures such as frequent board meetings, experienced boards, green shoe options and lock-up agreements reduce underpricing by aligning long-term incentives between insiders, outsiders and underwriters. Additionally, our study finds that PE/VC-backed IPOs in the Nordics experience lower underpricing, suggesting that active ownership
and governance play a crucial role in these cases. Moreover, our research reveals that underpricing is a significant predictor of six-month post-IPO performance, with underpriced IPOs yielding better returns in both the Nordics and the US suggesting a shortterm momentum effect. While corporate governance has a limited effect on IPO underpricing in the Nordics, it serves as a significant substitute for investor protection in less regulated markets
Legitimeringer av kulturskolen i den offentlige politikken.
Get PDFMye av den tidligere forskningen om kulturskolen i Norge har konkludert med at den ikke når målet om å være bredt tilgjengelig. Slik har forskningen bidratt til å problematisere kulturskolens legitimitet. I denne artikkelen gjør vi legitimitet til hovedtema og spør hvordan kulturskolen legitimeres i den offentlige politikken. Nærmere bestemt stiller vi følgende forskningsspørsmål: Hvilke legitimeringer gjør seg gjeldende i den offentlige politikken overfor kulturskolen? Og om flere typer legitimeringer gjør seg gjeldende samtidig, hvordan kan vi forstå forholdet mellom dem? Som analytisk rammeverk anvender vi det franske pragmatiske perspektivet slik det er utviklet av Boltanski og Thèvenot. Vi ser nærmere på hvilke argumenter som brukes i den offentlige politikken for å rettferdiggjøre kulturskolens kjerneoppgaver knyttet til kunst og kunnskap. Empirisk baserer artikkelen seg på analyse av de to sentrale offentlige dokumentene i den offentlige politikkens legitimering av kulturskolen. Det gjelder overordnet del fra rammeplanen for kulturskolen som er vedtatt av mange kommuner, og det gjelder kapitlet om kulturskolen fra stortingsmeldingen om barne- og ungdomskultur. Analysen viser at både den artistiske, kollektive og prosjektorientert verdiordenen gjør seg gjeldende. Slik viser artikkelen at kulturskolen legitimeres på flere og motstridende måter samtidig, men at de motstridende legitimeringene langt på vei er filtret sammen og glattet over i den offentlige politikken.publishedVersio
Family ownership and firm performance during COVID-19
Get PDFMasteroppgave(MSc) in Master of Science in Business - Handelshøyskolen BI, 2024/
Masteroppgave(MSc) in Master of Science in Business, Finance - Handelshøyskolen BI, 2024In 2020, the COVID-19 pandemic made disruptions all over the globe, affecting all industries and businesses. Most firms experienced it as a difficult period with lockdowns, restrictions, and a drastic drop in business activities. The effects on businesses have yet to be discovered. This thesis investigates the financial performance of Norwegian publicly traded companies through COVID-19, emphasizing the impact of family ownership. Having designed a model, we perform a panel regression, including seven regressors, to explain what drives the cumulative abnormal returns during the pandemic.
Our model shows that family firms outperform non-family firms during COVID-19, exhibiting up to 45% better cumulative abnormal returns. The abnormal returns are calculated as the difference between CAPM-expected and actual returns. We also conclude that this outperformance is specific to family firms, as there is no evidence for other large shareholder types to achieve similar results. Further, we find that firms carrying more debt performed worse, with short-term debt being the most important factor for worse performance. There is a positive correlation between financial performance and the M/B ratio, suggesting that companies with a higher M/B performed better than those with a lower ratio during the pandemic.
Results from our tests suggest that Norwegian family-owned companies are influenced by socioemotional wealth. A theory introduced in 2007 by Gomez-Meija states that business decisions might not be financially optimal but in the family's best interest
Analysis of the use of Artificial Intelligence in Improving the Decision-Making Process in the Organization
Get PDFMasteroppgave(MSc) in Master of Science in Leadership and Organizational Psychology - Handelshøyskolen BI, 2024With the advancement of technology, the use of artificial intelligence is expanding increasingly among people. The findings of this research show that for more effective use of artificial intelligence to have a more efficient and logical AI-supported decision-making process, it is necessary to pay attention to important factors such as the quality of intrinsic data. This study, referring to the literature on organizational decision-making and artificial intelligence, shows that investigating the impact of artificial intelligence, in addition to investigating knowledge, technical, and algorithmic exploration, requires research in data and moderating factors. The answer to the research question provided valuable insight into the impact of intrinsic data quality on the quality of AI-supported decision-making processes. This study examines the theoretical findings and then makes suggestions for future research, along with management recommendations and possible limitations of this study
Licensing of Reuse of Judgments: Analysis of Selected European Jurisdictions
Get PDFThe online publication of judgments by states can strengthen the rule of law and democracy, by enhancing transparency and accountability, ensuring legal consistency, and improving access to legal services through new data-driven technologies. However, it raises also significant concerns. The reuse of judgments poses risks for respect for privacy, the fair public administration of justice, and intellectual property rights – which may be complicated by the increasing use of AI. Licenses can play a crucial role in mitigating and managing these risks when judgments are made available online. This report examines how licenses are employed in selected European countries to govern the reuse of judgments published online. After charting how licences are increasing used to regulate open government data and providing and overview of relevant European legislation, the report analyses the framework and practice in five countries: UK, France, Estonia, Finlandand Norway. Drawing on desk research and interviews with key actors, we analyse each country along four main vectors: (1) requirement of a licence; (2) approval process; (3) terms and conditions for reuse; and (4) technical conditions for reuse. We also analyse the broader governance of open judgment data, including the existence of monitoring and enforcement mechanisms, and the background context in each country. The latter includes the current volume of published judgments and whether there are felt needs to encourage or restrain the emergent legal technology sector. The report finds that there are significant differences in licensing approaches among the countries, even if they share some common features. In some jurisdictions, there is almost no regulation of reuse while in others there specific licensing requirements concerning privacy and responsible AI use, while approval processes or technical restrictions govern bulk use for computational use. Based on the findings, the report presents three recommendations to advance the development of licensing practices in Europe. These are to: (1) develop national policies for licensing arrangements in line with national goals, but also legal duties and restrictions; (2) create European models for licensing of online judgments that correspond with different national interests; and (3) establish a European Working Group to share national experiences and develop model licences.publishedVersio
Exploring the Truck Driver Shortage Phenomenon with Evidence and Insights from the Norwegian Freight Transport Industry
Get PDFMasteroppgave(MSc) in Master of Science in Business, Logistics and Supply Chain Management - Handelshøyskolen BI, 2024Trucking is one of the most critical links in modern supply chains, as most shipments rely on trucks to reach their final destination. Ironically, a shortage of professional truck drivers is reported to be one of the most serious and critical challenges facing transportation industries all over the world. In recent years, the trucking profession has become less attractive while the demand for drivers has increased due to the rise of e-commerce and general population growth. Previous studies have found that multiple factors contribute to the reported driver shortage, including unfavorable working conditions leading to reduced driver retention, inability to attract new drivers due to lack of recruitment strategies, and unfair compensation compared to other available jobs. This study examines the truck driver shortage phenomenon in Norway's freight transport industry. We have in our study conducted interviews with highly representative individuals from various transportation companies and consulted with industry experts to also gain a more neutral perspective on the phenomenon. Key factors contributing to the shortage of qualified truck drivers unique to Norway include a poor truck driver school and training system, weakening of the Norwegian Krone, and negative stereotypes among younger generations towards the trucking profession. This thesis also investigates the relationship between driver shortage and logistics performance, providing evidence that truck drivers are key resources for transportation companies to reach competitive advantages. A shortage of qualified drivers impacts logistical performance by hindering transportation companies from developing logistics capabilities due to capacity constraints, shipping delays, and increased costs. We also found that it hinders the transition to more sustainable transport. The study concludes with recommendations for transportation companies on how to effectively recruit and retain truck drivers going forward. We recommend a collaborative approach from industry leaders, policymakers, and educational institutions to create a more attractive career path for upcoming truck drivers by lowering the barriers to enter the trucking profession. Additionally, we suggest that transportation companies develop multiple recruitment sources. Lastly, we propose implementing retention strategies to ensure the transportation industry keeps qualified truck drivers for as long as possible. This is important not only for transportation companies but also for society and the economy as a whole
Impact of ASC 842 on Key Financial Ratios and Value Relevance
Get PDFMasteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2024In 2016, the Financial Accounting Standard Board (FASB) issued Accounting standard Codification (ASC) Topic: 842 Leases, replacing the previously criticized ASC 840. After a long transitioning period, ASC 842 became effective for public companies on January 1st, 2019. The new lease accounting standard enforced the capitalization of the majority of lease agreements. We collected data from the CRISP/Compustat merged database, resulting in a final sample of 13 100 observations and 1 310 companies spanning from the period 2014 to 2023.
Following the methodological approach of Morales-Díaz & Zamora-Ramírez (2018), we analyzed the transition from ASC 840 to ASC 842 for US public companies. We examined the impact on key financial ratios such as balance sheet/leverage, profitability, and interest coverage. We also investigated whether these changes vary by sector. By extending the Ohlson Model (Ohlson, 1995) we aimed to determine the value relevance of ASC 842 in contrast to ASC 840. This was done to further investigate the association between accounting information and share price, where the latter served as a proxy for value relevance.
Our finding aligns with those of Morales-Díaz & Zamora-Ramírez (2018), revealing that capitalizing operating leases significantly affects financial ratios for US-quoted companies, varying by sector and within sectors. Differences between IFRS 16 and ASC 842 were noted, particularly in profitability and coverage ratios. Post-ASC 842 implementation, most sectors see increased assets and liabilities, decreased lease expense explained by an increase in liabilities, increased leverage, and varying effects on profitability, with lease-intensive sectors being the most affected.
Utilizing the modified Ohlson model, we found no evidence that post-ASC 842 accounting information is more value-relevant than ASC 840. Instead, the results suggest a decrease in value relevance of operating lease expense post the adoption of the new lease accounting standard, ASC 842. A potential explanation for this puzzling finding is that the value relevant information has been moved from the income statement to the balance sheet
Kabotasje: legger merverdiavgiftsreglene til rette for ulovlig kabotasjevirksomhet i Norge?
Get PDFExecutive Master of Management i Skatte- og avgiftsrett fra Handelshøyskolen BI, 2024«Kabotasje er transport mellom steder i en annen stat enn der hvor transportøren hører hjemme.»1 Oppgaven forsøker å belyse hvordan utenlandske aktører som utfører kabotasjeoppdrag, tilpasser seg for å minimere sine kostnader på en ulovlig måte. Oppgaven ser på tilpasninger som foretas med tanke på merverdiavgift. Det ser både på de utenlandske aktører som har registrert seg i Merverdiavgiftsregisteret, og de aktører som ikke har gjort det. Det stilles spørsmål om det er grunn til å tro at det utbetales refusjon av inngående merverdiavgift til virksomheter som skulle ha vært mva-registrert og dermed ikke fyller vilkårene for refusjon. Det stilles også spørsmål om registrerte selskap underrapporterer avgiftspliktig omsetning og krever urettmessig fradrag for påløpte kostnader. Det vurderes hvilke føringer foretatte tilpasninger har for merverdiavgiftsregelverk. Oppgaven ser på hvilke rettslige endringer og andre tiltak kan ønskes for å redusere insentivet til ulovlig kabotasje etter transportregelverket