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Integrating knowledge in infrastructure projects: the interplay between formal and informal knowledge governance mechanisms
Get PDFThis study focuses upon knowledge governance mechanisms of integrating specialised knowledge on underground utilities in large infrastructure projects. The integration of knowledge is essential for the realisation of such projects. The study explores the formal and informal knowledge governance mechanisms in three large infrastructure projects and compares these mechanisms to reveal their effects on knowledge integration. The findings show that combining reward systems, project culture and trust are targeting the motivation of underground experts to share their knowledge and allocation of authority and project network are mechanisms aimed at the coordination between managers and underground experts to integrate knowledge. We contribute to studies on knowledge governance by enabling further empirical insight in the relationships between formal and informal mechanisms.Integrating knowledge in infrastructure projects: the interplay between formal and informal knowledge governance mechanismspublishedVersio
When leaders disclose uncertainty: Effects of expressing internal and external uncertainty about a decision
Get PDFIt is generally assumed that decision-makers appear more competent and trustworthy when exuding confidence in their choices. However, many decisions are by their nature uncertain. Is it possible for a decision-maker to admit uncertainty and still be trusted? We propose that the communicated type of uncertainty may matter. Internal uncertainty, which signals lack of knowledge or a low degree of belief, may be viewed more negatively than external uncertainty, which is associated with randomness and complexity. The results of a series of experiments suggested that people viewed leaders as more competent when they expressed uncertainty about a decision in external (“It is uncertain”) rather than internal terms (“I am uncertain”), overall effect size d = 0.45 [0.16, 0.74]. Paradoxically, when asked directly, participants expressed that leaders should be open about uncertainty rather than exuding confidence and downplaying uncertainty. A final study suggested that decision makers were more willing to reveal uncertainty about a choice to others when they perceived the uncertainty as more external and less internal and expected more positive and fewer negative consequences from expressing external rather than internal uncertainty.publishedVersio
Justeringsregler knyttet til fast eiendom
Get PDFExecutive Master of Management i Skatte- og avgiftsrett fra Handelshøyskolen BI, 2023Oppgaven formål er å vise hvordan bruksendringer og/eller salg for et frivillig merverdiavgift-registrert eiendomsselskap, kan få vesentlige konsekvenser for den næringsdrivendes avgifter. Er en ikke kjent med regelverket, kan det føre til betydelige kostnad for selskapet.
Ett viktig moment for å kunne identifiserer justeringsregler er definisjonen på kapitalvare. Hva inngår i kapitalvare, for maskiner og anlegg er det en definisjon og for fast eiendom en annen. Ved fast eiendom kan ett byggetiltak bestå av hele kapitalvare, men også flere byggetiltak kan være en samlet kapitalvare. Og hva består en kapitalvare av, når er det faktisk en kapitalvare.
Jeg har valgt å se på hva som kan være fallgruver når en har gått til anskaffelse av en forholdsvis ferdig planert tomt, der selskapet har fått leieavtale med en avgiftspliktig næring for utleie av produksjonsbygg. Hva skjer når leietaker velger si opp avtalen før bygg er påbegynt.
Hvordan blir det med ett salg av fast eiendom når en har brukt bygget selv noen år, for så å selge det til en ikke avgiftsplikt næringsdrivende. Hvordan slår justeringsregler inn for virksomheten som selger.
Hva skjer ved en fisjon/fusjon av fast eiendom. Er det samme regler som ved salg. Viktigheten av å gjøre justeringsavtalen i rett tid.
Det har vært ulike dommer på fast eiendom både når det gjelder hva er næring, Ramme gård dom av 19 des 2022 HR-2022-2404-A. Når skal justeringsavtalen inngås dom av 27 okt 2020 HR-2020-2060-A. Med mange ulike saker som har vært oppe til rettslig vurdering tyder dette på at regelverk for fast eiendom kan være vanskelig å tyde
Thriving at any age: Exploring the relationship between facets of commitment-based HR practices and intrinsic motivation from a lifespan perspective
Get PDFMasteroppgave(MSc) in Master of Science in Leadership and Organizational Psychology - Handelshøyskolen BI, 2023Research on the association between Commitment-based Human Resource (CBHR) practices and employee-related outcomes generally focuses on generational differences rather than age differences in the organization. Drawing on the lifespan perspective, we consider age as a continuous variable and examine the relationship between facets of commitment-based HR practices and the moderating effect of age on employees’ intrinsic motivation. To explore this topic, we present two main conflicting hypotheses about the universalness of commitment-based HR practices. First, we hypothesize that commitment-based HR practices will have the same impact and application regardless of age. Secondly, as workforces are aging across the world, it becomes increasingly important to understand how employees manage their resources across different lifespans. Based on Selection, Optimization, and Compensation (SOC) theory and Socioemotional Selectivity Theory (SST), we identify five facets of commitment-based HR and hypothesize that age will have a moderating effect on these facets. We contribute to the existing literature by exploring the various facets of commitment-based HR practices and investigating them both as part of a collective system and separately.
A total of 217 employees working in various private and public industries participated in this study. Our findings reveal that commitment-based HR practices as a collective system is a better predictor for employees’ intrinsic motivation rather than age, which further supports the universal impact and application of these practices. The moderating effects of age showed the same values as the direct effects only on the relationship between incentive policies and intrinsic motivation and work-family spillover and intrinsic motivation
Hvordan kan ledere legge til rette for at ansatte opplever mestring i prosjekter?
No full textExecutive Master of Management i Prosjektledelse fra Handelshøyskolen BI, 2023Prosjektoppgaven sitt fokus har vært rettet mot et mykt prosjekt i Larvik kommune. Prosjektet heter Frida hvor målsettingen til prosjektet er å levere en digital løsning for samhandling med Larvik kommune, frivillige og innbyggere. I denne prosjektoppgaven har jeg undersøkt hvordan Larvik kommune bruker prosjektarbeidsformen, hvordan prosjektet organiseres og hvilke utfordringer og ulemper som fremkommer.
Dette er en oppgave hvor metodene for datainnsamling har vært kartleggingssamtaler, intervjuer, dokumentanalyse, observasjoner og prosjektevalueringsskjemaet PEVS.
Hovedfunn fra datainnsamlingen er at ansatte i prosjektet opplever implementering som en utfordring og at det er mange utskiftninger i prosjektet. Videre er et hovedfunn at prosjektet tar lang tid og at det er usikkerhet til forventninger og roller
The Relationship between Board Diversity, ESG, and Financial Performance: A Nordic Study
Get PDFMasteroppgave(MSc) in Master of Science in Business, Sustainable finance - Handelshøyskolen BI, 2023This thesis examines the relationship between diversity on the board of
directors and firm performance, as measured by ESG performance and financial
performance (ROA and Tobin’s Q). Using four different measures of board
diversity across 223 publicly listed firms in the Nordic region from 2018-2021.
We find that board diversity, measured by gender, cultural background, and
independence, is positively associated with ESG performance, while age diversity
is negatively related. The percentage of independent directors is found to be
negatively associated with both financial performance measures. While we find
a significant positive relationship between financial performance, as measured by
Tobin’s Q, and board cultural diversity, we also discover a negative association
between board gender diversity and Tobin’s Q. Finally, we find that ESG
performance is positively associated with financial performance when measured
by Tobin’s Q. Our results remain robust when we modify our models and apply
sub-samples
Kjønnets innvirkning på oppfatningen av varme, tillit og kompetanse hos en relasjonell leder, moderert av medarbeiderens kjønn og opplevd makt
Get PDFExecutive Master of Management i Påvirkninger og makt i lederrollen fra Handelshøyskolen BI, 2023I denne studien ønsket vi å undersøke hvordan lederens kjønn påvirket oppfatningen av varme, kompetanse og tillit i en relasjonell lederstil. Vi undersøkte også om deltakers kjønn og opplevelse av personlig og sosial makt modererte disse vurderingene. Vi gjennomførte et eksperiment der vi presenterte deltakerne for en beskrivelse av en relasjonell leder, enten kvinne eller mann, og ba dem evaluere lederens kompetanse, varme og tillit. Vi benyttet målebatterier basert på tidligere forskning for å samle inn data om vurderingene av lederen og deltakernes egne opplevde nivåer av sosial og personlig makt. Totalt inkluderte studien 836 deltakere.
Resultatene fra studien indikerte at lederens kjønn hadde en signifikant effekt på vurderingen av varme, der kvinnelige ledere ble oppfattet som varmere enn mannlige ledere. Våre funn støtter ikke hypotesen om at medarbeiderens kjønn kunne moderere oppfatningen av relasjonelle ledere. Vi fikk derimot delvis støtte for hypotesen om at sosial makt kunne moderere sammenhengen mellom selvsikkerhet og kjønn hos relasjonelle ledere. Vi fant også at sosial makt kan forsterke eksisterende kjønnsstereotypier eller forventninger til lederrollen. Vi fant ingen modererende effekter for personlig makt eller tillit.
Funnene indikerer at kjønn og sosial makt spiller en rolle i oppfatningen av relasjonelle ledere. Sosial makt kan forsterke kjønnsstereotypier og forventninger i lederrollen. Studien bidrar dermed til en dypere forståelse av hvordan kjønn og sosial makt påvirker oppfatningen av relasjonelle ledere. Studien har noen metodiske begrensninger, inkludert skjevheter knyttet til kjønnsfordeling og rekrutteringsstrategier, og det bør derfor utvises forsiktighet ved generalisering av resultatene
Investing in a greener tomorrow: Unveiling the potential of green and transition bonds in environmental goal realization
Get PDFMasteroppgave(MSc) in Master of Science in Sustainable Finance, Handelshøyskolen BI, 2023In this study I look into the relationship between green and transition bonds and their impact on achieving the climate change mitigation targets of their issuers. I determine whether purchasing green bonds is a better way to invest in the environmentally friendly future or whether transition can be a game changer in impact investing in fixed-income market. By using comparison analysis to determine the effect of bonds by comparing historical emissions and Scope 1 and 2 of issuers with the level after issuance of green or transition bond. I found that green bonds have an insignificant impact in reducing CO2 emissions, indicating limited effectiveness in achieving environmental goal. I also discovered an unexpected positive coefficient for transition bonds. Based on my findings, I conclude that alternative strategies may be necessary to address CO2 emissions and promote sustainable development
Discriminative multimodal learning via conditional priors in generative models
Get PDFDeep generative models with latent variables have been used lately to learn joint representations and generative processes from multi-modal data, which depict an object from different viewpoints. These two learning mechanisms can, however, conflict with each other and representations can fail to embed information on the data modalities. This research studies the realistic scenario in which all modalities and class labels are available for model training, e.g. images or handwriting, but where some modalities and labels required for downstream tasks are missing, e.g. text or annotations. We show, in this scenario, that the variational lower bound limits mutual information between joint representations and missing modalities. We, to counteract these problems, introduce a novel conditional multi-modal discriminative model that uses an informative prior distribution and optimizes a likelihood-free objective function that maximizes mutual information between joint representations and missing modalities. Extensive experimentation demonstrates the benefits of our proposed model, empirical results show that our model achieves state-of-the-art results in representative problems such as downstream classification, acoustic inversion, and image and annotation generation.publishedVersio
ECEC Professionals’ Views on Partnerships with Parents in Multicultural Classrooms in Four European Countries
Get PDFPartnerships between parents and professionals in early childhood education and care (ECEC) are widely acknowledged as important for children’s well-being, learning, and development. As children with immigrant backgrounds often experience cultural and linguistic differences between their home and ECEC-environments, bridges between these two contexts might be especially significant for these children. Although European ECEC-classrooms are becoming increasingly multicultural, little is known about how professionals view their partnerships with parents in multicultural classrooms in Europe. The current paper investigates the partnerships views of professionals working in multicultural classrooms and how these are related to the professionals’ practices and characteristics. Findings suggest that professionals have rather positive partnership views, although they reveal a potential for higher levels of shared beliefs with parents about the child. Furthermore, the findings indicate that several partnership aspects are predicted by professionals’ multicultural practices, their diversity related self-efficacy and their own cultural background.publishedVersio