Publications - Forskning, PURE og forskningsstøtte en-us PURE Extension (Web Department) 30 <![CDATA[Integration af specialiseret palliation og onkologi]]> Sørensen, J., Neergaard, M. A., Grønvold, M., et al. Palliative care (PC) is an approach, which improves the quality of life (QoL) of patients and their families facing problems associated with life-threatening illness. Hospital-based specialised PC alongside cancer treatment shows better symptom management, QoL, satisfaction with care, and less psychological distress. Strong recommendations have been given to integrate PC and cancer care.

Forskning Mon, 12 Oct 2020 03:29:06 +0200 725879a1-0b57-4d67-a2f1-57a5289f267f
<![CDATA[Triangulære tilfælde og fordelingen af beskatningsretten efter en (eller flere) dobbeltbeskatningsoverenskomst(er)]]> Laursen, A. N. Forskning Mon, 01 Jan 2024 03:29:06 +0100 44f7726f-990e-4d07-8fcd-e2163a050df7 <![CDATA[Slusedommen - afskrivninger efter statsskatteloven]]> Laursen, A. N. Forskning Mon, 01 Jan 2024 03:29:06 +0100 7d612340-8345-4931-8630-39c91a7f1022 <![CDATA[A microsensor for nitrate based on immobilized denitrifying bacteria]]> Larsen, L. H., Revsbech, N. P., Binnerup, S. J. A biosensor for NO3- was constructed by attaching a 30- to 70-μm-wide capillary with immobilized denitrifying bacteria in front of an N2O microsensor. These bacteria reduced O2 so that only bacteria in the very tip of the sensor were exposed to O2 whereas bacteria at a greater depth could carry out the anaerobic process of denitrification. In the presence of acetylene, which inhibits nitrous oxide reductase, bacteria reduced NO3- (or NO2-) from the surrounding medium to N2O and the concentration sensed by the N2O microsensor was directly proportional to the concentration of NO3- in the medium. By applying a 250-μm-long capillary in front of the N2O microsensor, the 90% response time of the biosensor was 50 s. Biosensors may also be made with nitrous oxide-deficient strains so that acetylene inhibition can he omitted.

Forskning Mon, 01 Apr 1996 03:29:06 +0200 b5ddfb1f-bfc0-435a-a80d-4415ec276862
<![CDATA[A Microscale NO<sub>3</sub><sup>-</sup> Biosensor for Environmental Applications]]> Larsen, L. H., Kjær, T., Revsbech, N. P. A biosensor for NO3- containing immobilized dentrifying bacteria and a reservoir of liquid growth medium for the bacteria was constructed. The bacteria did not have a N2O reductase and therefore reduced NO3- to N2O, which was then subsequently quantified by a built-in electrochemical transducer for N2O. The only agents interfering with the determination of NO3- were NO2- and N2O. The sensitivity for NO2- was identical to the one for NO3- whereas the sensitivity for N2O was 2.4 times higher than for NO3-. Diffusive supply of electron donors to the bacteria from the built-in reservoir of growth medium ensured that the biosensor could work for 2-4 days. The tip diameter was down to 20 μm, and the sensors exhibited perfectly linear responses to nitrate in both freshwater and seawater. The detection limit was ∼1 μM. The 90% response time to changes in NO3- concentration was from 15 to 60 s at room temperature and about twice that at 6 °C, which was the lowest temperature for successful operation. The new NO3- biosensor is a very useful tool for the study of nitrogen metabolism in nature.

Forskning Mon, 01 Sep 1997 03:29:06 +0200 d972b235-d41f-4bfd-864d-d7554d9ca810
<![CDATA[Environmental Law]]> Bell, S. ., McGillivray, D. ., Pedersen, O. W., Lees, E., Stokes, E. Forskning Sat, 01 Jun 2024 03:29:06 +0200 7d55ee6b-11b3-4a8c-b5a8-79cb0cf2662f <![CDATA[Appellerede »hurtige afgørelser« eʩer AB 18]]> Steensgaard, K. Forskning Mon, 01 Jan 2024 03:29:06 +0100 572fa531-bd74-4dc1-8cd2-966497c3f4f6 <![CDATA[EU judgments relating to company law]]> Sørensen, K. E. Formidling Mon, 01 Jan 2024 03:29:06 +0100 730b583a-fcfc-4325-833f-878766099ceb <![CDATA[Tension band versus locking plate fixation for patella fractures – a protocol of a randomised controlled trial]]> Elsoe, R., Thorninger, R., Severinsen, R., et al. INTRODUCTION. Following surgical management of patella fractures, patients commonly report pain; difficulties with weight-bearing tasks such as walking, running and climbing stairs; and restrictions in quality of life. Recently, a locking plate system for surgical management of patella fractures has been introduced. To date, no studies have compared standard treatment with tension band wiring with locking plate fixation in a randomised study design. We aim to compare the one-year patient-reported Knee Injury and Osteoarthritis Outcome subscale scores (KOOS5-subscales) after standard care tension band fixation with locking plate fixation for patients with patella fractures. METHODS. This is a multicentre randomised and prospective clinical trial. A total of 122 patients will be included in the study, and the primary outcome will be the KOOS subscales at 12 months after surgery. CONCLUSIONS. Findings from the present study are expected to advance our understanding of outcome following surgical treatment of patella fractures.

Forskning Wed, 01 May 2024 03:29:06 +0200 a3f24287-1705-43a2-b800-63076206c6b9
<![CDATA[Harmonisation of types of asylum procedures: new Regulation, old dilemmas]]> Vedsted-Hansen, J. Forskning Fri, 17 May 2024 03:29:06 +0200 20573ce2-09f2-4cd9-99dd-3df87da5f43a <![CDATA[The Centre Will Not Hold]]> Pedersen, O. W. Rethinking Environmental Law: Why Environmental Laws Should Conform to the Laws of Nature by Jan G Leitos( Edward Elgar 2021, ISBN: 9781788976022, Hardback, 251 pp)
The Psychology of Environmental Law by Arden Rowell and Kenworthey Bilz ( NYU Press 2021, ISBN: 9781479835515, Ebook, 177 pp).]]>
Formidling Fri, 01 Mar 2024 03:29:06 +0100 22e5613a-682f-4e49-9d37-5a90afa7d216
<![CDATA[Bestyrelseskontrakter – en retlig analyse og en praktisk anvisning]]> Fode, C. Formidling Sun, 01 Jan 2023 03:29:06 +0100 4749fcd7-ca26-4b68-ab57-18da361c6ace <![CDATA[Psykiatriloven]]> Basse, E. M., Kristensen, K. . Forskning Wed, 01 May 2024 03:29:06 +0200 3f6833a0-de9f-4f03-8a3d-f52656b6fdcb <![CDATA[Beboerdemokrati i almene boligorganisationer]]> Edlund, H. H., Houlind, B. Forskning Thu, 25 Apr 2024 03:29:06 +0200 a5b7a77f-2c5a-40e0-947c-28d7a46edb5a <![CDATA[Ekstinktion eller legitimation? – overvejelser om karakteren af konkurslovens § 30]]> Madsen, L. H. G. Forskning Mon, 01 Jan 2024 03:29:06 +0100 65883c64-1065-433c-9991-d7837d7f404d <![CDATA[Denmark]]> Langkjær, L. H. Forskning Thu, 01 Feb 2024 03:29:06 +0100 237cc114-8691-47f1-b3ac-2b832fd00a74 <![CDATA[De danske regler om løngaranti i tilfælde af arbejdsgiverens insolvens – er koblingen mellem konkursloven og LG-loven forenelig med det bagvedliggende EU-direktiv?]]> Langkjær, L. H., Hemme, M. S. Forskning Fri, 31 May 2024 03:29:06 +0200 76781c2f-0454-4b46-aa5e-f948dc6f262d <![CDATA[Ugyldige lejereguleringer og etårsfristerne i lejelovens § 40, stk. 2, og § 45, stk. 4.]]> Edlund, H. H. Forskning Mon, 15 Apr 2024 03:29:06 +0200 14c055ca-a7f8-4077-9f3d-057583fa7bfe <![CDATA[International skatteret 2023-2024 (1)]]> Laursen, A. N. Forskning Mon, 01 Jan 2024 03:29:06 +0100 17f849b8-283a-4208-a506-17c2addda775 <![CDATA[Diagnostic yield, interpretation, and clinical utility of mutation screening of sarcomere encoding genes in Danish hypertrophic cardiomyopathy patients and relatives]]> Andersen, P. S., Havndrup, O., Hougs, L., et al. The American Heart Association (AHA) recommends family screening for hypertrophic cardiomyopathy (HCM). We assessed the outcome of family screening combining clinical evaluation and screening for sarcomere gene mutations in a cohort of 90 Danish HCM patients and their close relatives, in all 451 persons. Index patients were screened for mutations in all coding regions of 10 sarcomere genes (MYH7, MYL3, MYBPC3, TNNI3, TNNT2, TPM1, ACTC, CSRP3, TCAP, and TNNC1) and five exons of TTN. Relatives were screened for presence of minor or major diagnostic criteria for HCM and tracking of DNA variants was performed. In total, 297 adult relatives (418 years) (51.2%) fulfilled one or more criteria for HCM. A total of 38 HCM-causing mutations were detected in 32 index patients. Six patients carried two disease-associated mutations. Twenty-two mutations have only been identified in the present cohort. The genetic diagnostic yield was almost twice as high in familial HCM (53%) vs. HCM of sporadic or unclear inheritance (19%). The yield was highest in families with an additional history of HCM-related clinical events. In relatives, 29.9% of mutation carriers did not fulfil any clinical diagnostic criterion, and in 37.5% of relatives without a mutation, one or more criteria was fulfilled. A total of 60% of family members had no mutation and could be reassured and further follow-up ceased. Genetic diagnosis may be established in approximately 40% of families with the highest yield in familial HCM with clinical events. Mutation-screening was superior to clinical investigation in identification of individuals not at increased risk, where follow-up is redundant, but should be offered in all families with relatives at risk for developing HCM.

Forskning Sun, 01 Mar 2009 03:29:06 +0100 6d3ea40e-1f21-40c1-8819-28ada251a6b6
<![CDATA[Højesteret afviser tilbagebetaling af uretmæssigt opkrævet moms – SKM2024.30HR]]> Jensen, D. R., Stensgaard, H. Forskning Wed, 27 Mar 2024 03:29:06 +0100 5329264a-a3b3-4a78-962c-813fb9254d6d <![CDATA[Social conditionality: An adequate legal response to challenges faced by agricultural workers in the EU, or an example of redwashing within the Common Agricultural Policy]]> Lyngs, T. B. This article provides a doctrinal legal analysis of the ‘social conditionality’ mechanism introduced in the latest reform of the EU's Common Agricultural Policy (CAP). Building on that analysis, the article proceeds to assess the likelihood of social conditionality improving the conditions of agricultural workers in the EU, thereby achieving the objectives set out for it by the EU legislator. The article concludes that due to numerous issues regarding its legal architecture, including limitations in its scope, the absence of novel requirements imposed on farmers, and the rather limited dissuasive effect of its enforcement mechanism, social conditionality is unlikely to improve the conditions for agricultural workers in the EU. Therefore, it is ultimately proposed that social conditionality might more appropriately be considered as an example of ‘redwashing’ within the CAP rather than an adequate legal response to the challenges faced by agricultural workers in the EU.

Forskning Thu, 28 Mar 2024 03:29:06 +0100 68d2b9f7-2031-40aa-b035-721eb13593db
<![CDATA[Boganmeldelse: Udlejers ændringsret]]> Millung-Christoffersen, A. Forskning Tue, 26 Mar 2024 03:29:06 +0100 9447d358-80c3-437d-b503-c4f17ed77cd6 <![CDATA[Boganmeldelse: Mismatch med hybride enheder i dansk skatteret]]> Laursen, A. N. Forskning Mon, 01 Jan 2024 03:29:06 +0100 c6400f70-1b5f-434e-8cf8-b188eba0429b <![CDATA[Gregor's predisposition for transport modalities]]> Vedsted-Hansen, J. Forskning Fri, 01 Mar 2024 03:29:06 +0100 b70a6bb7-b25d-4175-9e1c-5a100e6fc64b <![CDATA[Dispute Resolution under Tax Treaties and Beyond (Denmark)]]> Jensen, L. H., Ottosen, A. M., Larsen, B. D. Forskning Fri, 01 Sep 2023 03:29:06 +0200 b759bdc5-f50f-42e2-9baa-52ca45505df3 <![CDATA[Passiv kapitalanbringelse - en kommentar til SKM2020.24.LSR]]> Jensen, L. H., Nordlander, J. G. Forskning Wed, 01 Jul 2020 03:29:06 +0200 cac14e13-21d8-48f5-91c3-2c63764cff65 <![CDATA[Bevola-sagen - en "revitalisering" af Marks & Spencer-doktrinen]]> Jensen, L. H. Forskning Mon, 01 Apr 2019 03:29:06 +0200 c590a60b-4f43-4b65-904b-8469ff8424f6 <![CDATA[Danish Tax Treatment Of American Depositary Receipts]]> Jensen, L. H., Nørremark, M. Forskning Mon, 29 May 2023 03:29:06 +0200 ce90d283-4fc9-479c-a89f-e58115355269 <![CDATA[Noter til momsloven]]> Stensgaard, H. Forskning Mon, 01 Jan 2024 03:29:06 +0100 af48eef6-2f49-49ae-86bd-28d62dcc1b62 <![CDATA[Fradrag for erhvervsmæssige lønudgifter efter ligningslovens § 8 N - er en filantropisk aktivitet erhvervsmæssig?]]> Langhave, I. Forskning Mon, 01 Jan 2024 03:29:06 +0100 7c5b304c-053f-4c1a-aaf1-34e23272a8cd <![CDATA[Sælgerpantebreve i virksomhedsordningen - et interessant samspil mellem virksomhedsskatteloven og fristreglerne i skatteforvaltningsloven]]> Langhave, I. Forskning Mon, 01 Jan 2024 03:29:06 +0100 661c8553-e3ba-49a6-9b4a-679b5ff84aa2 <![CDATA[Internetbetalinger]]> Karstoft, S. Forskning Mon, 01 Jan 2024 03:29:06 +0100 10a8e83f-d792-4931-a5ac-4f084cdd8407 <![CDATA[Aftaler og fjernsalg]]> Karstoft, S. Forskning Mon, 01 Jan 2024 03:29:06 +0100 4f671e06-5721-46b0-93f8-e4cc7a7a4cca <![CDATA[»Hurtig afgørelse« efter AB 18 og retssikkerhedsgarantierne i voldgift]]> Steensgaard, K. Forskning Mon, 01 Jan 2024 03:29:06 +0100 81ad2d3b-d5ce-44ba-8465-45dad701dbf8 <![CDATA[Kommentar til kreditaftaleloven]]> Jørgensen, T. Forskning Mon, 01 Jan 2024 03:29:06 +0100 870a3d0d-fa8d-40a3-9e03-12c7e191b2cd <![CDATA[Myxine jespersenae, a new species of hagfish (Myxiniformes: Myxinidae) from the North Atlantic Ocean]]> Møller, P. R., Feld, T. K., Poulsen, I. H., Thomsen, P. F., Thormar, J. G. Myxine jespersenae n. sp., described from the North Atlantic Ocean, occurs on the continental slopes off western Greenland and southern Iceland, at depths between 752 and 1556 m. It is diagnosed by a combination of two characters: two paired, pointed, or comb-shaped, bilaterally symmetrical nasal-sinus papillae with 2-5 distal fringes and two cusps fused at their bases in each teeth row. It is further characterized by the following combination of characters: 6 gill pouches; cusps totaling 38-44; coloration dark grayish brown with a white head, the white extending in a mid-ventral stripe of varying length; body slender (e.g., depth over cloaca 2.9-4.3 %TL); slime pores totalling 107-121. Myxine jespersenae n. sp. replaces the sympatric, but shallower occurring, M. glutinosa Linnaeus, 1758 on the Greenland-Iceland middle continental slope. Myxine glutinosa is here reported from East Greenland waters for the first time.

Forskning Sat, 01 Jan 2005 03:29:06 +0100 0eb4cb0f-595c-4c03-9c9e-984691b2f26b
<![CDATA[Detection of a Diverse Marine Fish Fauna Using Environmental DNA from Seawater Samples]]> Thomsen, P. F., Kielgast, J., Iversen, L. L., Møller, P. R., Rasmussen, M., Willerslev, E. Marine ecosystems worldwide are under threat with many fish species and populations suffering from human over-exploitation. This is greatly impacting global biodiversity, economy and human health. Intriguingly, marine fish are largely surveyed using selective and invasive methods, which are mostly limited to commercial species, and restricted to particular areas with favourable conditions. Furthermore, misidentification of species represents a major problem. Here, we investigate the potential of using metabarcoding of environmental DNA (eDNA) obtained directly from seawater samples to account for marine fish biodiversity. This eDNA approach has recently been used successfully in freshwater environments, but never in marine settings. We isolate eDNA from 1/2-litre seawater samples collected in a temperate marine ecosystem in Denmark. Using next-generation DNA sequencing of PCR amplicons, we obtain eDNA from 15 different fish species, including both important consumption species, as well as species rarely or never recorded by conventional monitoring. We also detect eDNA from a rare vagrant species in the area; European pilchard (Sardina pilchardus). Additionally, we detect four bird species. Records in national databases confirmed the occurrence of all detected species. To investigate the efficiency of the eDNA approach, we compared its performance with 9 methods conventionally used in marine fish surveys. Promisingly, eDNA covered the fish diversity better than or equal to any of the applied conventional methods. Our study demonstrates that even small samples of seawater contain eDNA from a wide range of local fish species. Finally, in order to examine the potential dispersal of eDNA in oceans, we performed an experiment addressing eDNA degradation in seawater, which shows that even small (100-bp) eDNA fragments degrades beyond detectability within days. Although further studies are needed to validate the eDNA approach in varying environmental conditions, our findings provide a strong proof-of-concept with great perspectives for future monitoring of marine biodiversity and resources.

Forskning Wed, 29 Aug 2012 03:29:06 +0200 5e0e0900-f113-4538-bb6e-31ffa909d324
<![CDATA[Situative Analysen zur Lösung sachenrechtlicher Konflikte beim rechtsgeschäftlichen Erwerb beweglicher Sachen im dänischen Recht]]> Millung-Christoffersen, A., Doege, R. H. ., de Medeiros, . Forskning Fri, 03 May 2024 03:29:06 +0200 2d69f27f-6bd3-44d8-827c-399b98e5f73e <![CDATA[Non-executive and Executive Managers]]> Jessen, P. W. Forskning Mon, 01 Jan 2024 03:29:06 +0100 f586fa62-1a59-43ff-99ea-f3f4be1e9b92 <![CDATA[Radiofrequency ablation of atrial fibrillation]]> Pontoppidan, J., Nielsen, J. C., Poulsen, S. H., et al. Forskning Thu, 01 Dec 2005 03:29:06 +0100 91e85631-58e0-4324-a369-a0ac67b2df47 <![CDATA[Difference between aortic and renal vascular reactivity in cyclosporin A treated rats and the effect of cicletanine]]> Mikkelsen, E. O., Poulsen, S. H., Nyborg, N. C.B., Korsgaard, N., Sehested, J. 4 Groups of 2 month-old male Wistar rats were treated with a) cyclosporin A (CyA) 30 mg/kg/day alone, b) CyA plus cicletanine (Cic) 60 mg/kg/day, c) vehicle (vegetable oil) 1 ml/100 g rat/day and d) no treatment for 8 weeks. The reactivity of isolated papillary muscle to isoprenaline and Ca 2+ was not altered in any of the treated groups. Endothelium-dependent relaxation induced by acetylcholine was inhibited in aorta ring segments from CyA treated rats as compared to that of control and CyA+Cic-treated rats. The relaxation induced by acetylcholine in rat aortas was similar in all groups in the presence of 10 μM indomethacin. Noradrenaline sensitivity of aortic segments was not affected by any treatments applied. The Ca2+-concentration response curves of aorta segments from CyA-treated and CyA+Cic-treated rats were shifted to the right as compared to control rats. In interlobar renal arteries the endothelium-dependent relaxation induced by acetylcholine was not affected by any form of treatment. In renal arteries 10 μM indomethacin increased the maximal relaxation induced by acetylcholine about 50%. In these vessels noradrenaline sensitivity in CyA and CyA+Cic treated rats was higher than in controls. Cocaine, 3 μM, shifted the noradrenaline concentration response curve to the left about 0.4 log units in all renal vessel groups, thus renal vascular smooth muscle sensitivity to noradrenaline was significantly greater in vessels from rats receiving CyA than in vessels from control rats. Administration of CyA induced only slight renal morphological changes. Cic was without effect on CyA induced morphological abnormalities. The results indicate that Cic is able to reverse the inhibitory effect of CyA on endothelium-dependent relaxations in aorta but does not affect the increased noradrenaline sensitivity of renal arteries associated with CyA treatment and was without effect on CyA induced changes in renal morphology. Treatment with CyA alone or in combination with Cic had no effect on the contractile force of the papillary muscle, indicating that CyA only affects function of vascular but not cardiac tissue.

Forskning Sun, 01 Mar 1992 03:29:06 +0100 2a6f8d40-78ca-4859-b50e-18b45522c40b
<![CDATA[Stereoselective Pharmacodynamic Action of (+)‐S‐12967 and (—)‐S‐12968, Isomers of a New Slow Acting 1, 4‐Dihydropyridine Derivative with Calcium Channel Agonistic and Antagonistic Effects on Rat Aorta]]> Poulsen, S. H., Nyborg, N. B.C., Mikkelsen, E. O. Abstract: The effects of (+)‐S‐12967 and (—)‐S12968, isomers of a new dihydropyridine (1, 4‐DHP) derivative [2(7‐amino 2, 5‐dioxaheptyl) 3‐ethoxycarbonyl 4‐(2, 3‐dichlorophenyl) 5‐methoxycarbonyl 6‐methyl 1, 4‐dihydropyridine] were studied on contractile responses of isolated thoracic aortas from rats and compared to that of nifedipine. The maximal relaxant effect of both isomers was reached in about 2 hr whereas the maximal relaxant effect to nifedipine was obtained within 30 min. The two 1, 4‐DPH isomers and nifedipine had a far more potent inhibitory effect on potassium (K+) than on noradrenaline (NA) induced contractions. They shifted the K+, Ca2+ and NA‐concentration response‐curves to the right and depressed the maximal vessel response to these agonists. Nifedipine was about 10 times more potent than the (—)‐isomer which again was about 100 times more potent that the (+)‐isomer. In contrast to nifedipine (–)‐S‐12968 and (+)‐S‐12967 had a dual action on K+ and Ca2+‐induced contractions as both isomers in low concentrations, 3×10–9M and 3×10–7M, respectively, shifted the K+‐concentration response curves to the left and increased the maximal response. In K+‐depolarized preparations they increased the response to low Ca2+‐concentrations without affecting the maximal vessel response at the highest Ca2+‐concentrations. The result indicates that (+)‐S‐12967 and (—)‐S‐12968 possess Ca2+‐agonistic as well as Ca‐antagonistic properties. Compared to nifedipine both isomers are slow acting vasodilators. Their action as regards their potency is stereoselective and the (—)‐isomer is more potent than the (+)‐isomer. 1992 Nordic Pharmacological Society

Forskning Wed, 01 Jan 1992 03:29:06 +0100 0de8726d-6d67-47c8-a321-cdc6aba2e88c
<![CDATA[Article 28/Schedule]]> Vedsted-Hansen, J. Forskning Mon, 01 Jan 2024 03:29:06 +0100 28e7bde8-8588-4360-965d-18093d48dc21 <![CDATA[Article 27]]> Vedsted-Hansen, J. Forskning Mon, 01 Jan 2024 03:29:06 +0100 f448f4ef-8c54-4ec4-b5d3-4fe94166b193 <![CDATA[Differential Treatment and Temporary Protection Arrangements: Discrimination or Legitimate Distinctions?]]> Vedsted-Hansen, J., Kienast, J. This article analyses the differential treatment among refugees inherent to temporary protection arrangements. What was particularly remarkable in the EU's response to displacement from Ukraine, for instance, was the free access for Ukrainians to EU territory and even free choice to seek protection in any Member State. Thus, the persons under this arrangement are better off initially, and this may seem preferable to the deterrence measures taken in response to other cases of 'mass influx' which restricted, rather than facilitated, access to protection. As it may in the longer term be better for some refugees to undergo the ordinary asylum procedure and eventually receive refugee or subsidiary protection status, temporary protection raises complex questions of differential treatment. At the same time, within the ordinary asylum procedure some EU Member States have introduced distinctions resulting in differential treatment of certain refugee categories whose need for protection is perceived to be temporary. This article positions the implementation of the various temporary protection arrangements within the general norms of non-discrimination by analysing key aspects of differential treatment and attempting to identify the boundary between lawful and unlawful distinctions.

Forskning Wed, 31 Jan 2024 03:29:06 +0100 4c25c3d8-c65d-44e5-b15c-490c715e8df0
<![CDATA[Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions]]> Malmi, T., Bedford, D.S., Brühl, R., et al. This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly determined, holds in different cultural regions. Drawing on prior literature, we hypothesise that the MC practices that operate as a complement to delegation vary depending on societal values and preferences, and that MC practices other than incentive contracting will complement delegation in firms in non-Anglo cultural regions. Using data collected from 584 strategic business units across three Western cultural regions (Anglo, Germanic, Nordic), our results show that the interdependence between delegation and incentive contracting is confined to Anglo firms. In the Nordic and Germanic regions, we find that strategic and action planning participation operate as a complement to delegation, while delegation is also complemented by manager selection in Nordic firms. Overall, our study demonstrates that cultural values and preferences significantly influence MC interdependence, and suggests that caution needs to be taken in making cross-cultural generalisations about the complementarity of MC practices.

Forskning Wed, 01 Jan 2020 03:29:06 +0100 e45c91e3-308e-4f61-8c6d-e3ed7136fe25
<![CDATA[En grundlovsmæssig beskyttelse af politisk ytringsfrihed?]]> Verdoner, S. A., Schmidt Rasmussen, K. Forskning Fri, 09 Feb 2024 03:29:06 +0100 7f6902bc-3f1b-4d6c-b65c-6f65eca6df77 <![CDATA[Social Enterprises in Denmark]]> Sørensen, K. E. Forskning Sun, 01 Jan 2023 03:29:06 +0100 8475e348-c640-4024-998b-77a0751bf3cb <![CDATA[Fuld skattepligt efter kildeskattelovens § 1, stk. 1, nr. 4, og lempelse efter ligningslovens § 33 A - SKM2023.286.SR]]> Laursen, A. N. Forskning Mon, 01 Jan 2024 03:29:06 +0100 6f72e28b-ae28-4d12-b198-67914e7d1d94