Browsing Department of Business and Management Science by Title
Now showing items 346-365 of 833
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Incitements for transportation collaboration by cost allocation
(Journal article; Peer reviewed, 2018)In this paper, we focus on how cost allocation can be used as a means to create incentives for collaboration among companies, with the aim of reducing the total transportation cost. The collaboration is assumed to be ... -
Income Shifting under Losses
(Discussion paper;21/15, Working paper, 2015-09-16)This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. We develop a theoretical model that considers how affiliate losses can be ... -
Income tax evasion: the conundrum of compliance
(Master thesis, 2012)This thesis consists of two parts. Part I constitute a review on income tax evasion literature. The focus is particularly on the economic and non-economic factors that relates to individuals’ optimal tax reporting decision, ... -
Information about Fewer Audits Reduces Support for Economic Relief Programs
(Discussion paper;2/21, Working paper, 2021-02-05)Using a probability-based sample of the Norwegian population, we test whether an informational treatment about fewer audits by the Norwegian Tax Administration during the peak of the COVID-19 crisis affects support for an ... -
Inntektsulikheter i Norge : en empirisk analyse av skattepolitikkens påvirkning på inntektsulikheter
(Master thesis, 2014)I denne utredningen ønsker vi å synliggjøre effekter som følger av skattepolitiske endringer og hvordan dette påvirker ulikhetene i Norge. Oppgaven er i stor grad basert på teori og forskning fra boken til Thomas Piketty; ... -
Insider trading with non-fiduciary market makers
(Discussion paper;8/16, Working paper, 2016-05-23)The single auction equilibrium of Kyle's (1985) is studied, in which market makers are not fiduciaries. They have some market power which they utilize to set the price to their advantage, resulting in positive expected ... -
Insider trading with partially informed traders
(Discussion paper;2011:21, Working paper, 2011-11)The single auction equilibrium of Kyle's (1985) is studied, in which noise traders may be partially informed, or alternatively they can be manipulated. Unlike Kyle's assumption that the quantity traded by the noise ... -
Integrated maritime bunker management with stochastic fuel prices and new emission regulations
(Discussion paper;13/16, Working paper, 2016-08-25)Maritime bunker management (MBM) controls the procurement and consumption of the fuels used on board and therefore manages one of the most important cost drivers in the shipping industry. At the operational level, a shipping ... -
Integration and coordination of supply chain: Case studies in the forestry and petroleum industries
(Doctoral thesis, 2012) -
Intergenerational Effects of Guaranteed Pension Contracts
(Discussion paper, Working paper, 2006-09)In this paper we show that there exist an intergenerational cross-subsidization effect in guaranteed interest rate life and pension contracts as the different generations partially share the same reserves. Early generations ... -
Intern gjeldsflytting og multinasjonale selskaper : en økonometrisk analyse av norskregistrerte selskapers interngjeldsandel
(Master thesis, 2014)Denne masteroppgaven benytter økonometrisk metode for å undersøke hvilken innvirkning flernasjonale selskaper har på interngjeldsandel. Analysen er foretatt på to datasett, det ene bestående av 592359 norskregistrerte ... -
Internal pricing in supply chains
(Discussion paper, Working paper, 2001)A supply chain is two or more parties linked by a flow of goods, information and funds. Since this means that supply chain management concerns environments in which there are multiple decision makers, which may be different ... -
Internasjonal skatteplanlegging – er åpenhet en utopi?
(Peer reviewed; Journal article, 2018)Skatteparadis, aggressiv skatteplanlegging og rettslige hybrider er komplekse fenomener som blant annet brukes av multinasjonale selskaper for å unndra og minimere skatt. Disse selskapenes komplekse selskapsstrukturer og ... -
International comparison of interest rate guarantees in life insurance
(Discussion paper, Working paper, 2004-08)Interest rate guarantees seem to be included in life insurance and pension products in most countries. The exact implementations of these guarantees vary from country to country and are often linked to different distribution ... -
International competition for R&D investments
(Discussion paper, Working paper, 2000-02)Two jurisdictions compete to attract shares of the R&D investment budget of a large multinational enterprise, whose investments potentially confer positive spillovers on national firms. The firm contributes to local welfare ... -
International corporations and profit shifting in Norway : under the post 2006 tax regime
(Master thesis, 2013)Previous studies have found clear differences in profitability between Norwegian and multinational firms operating in Norway under the dual income tax systems prior to 2006. It is corporations that only operate in Norway ... -
International Debt Shifting: The Value Maximizing Mix of Internal and External Debt
(Discussion paper;1/19, Working paper, 2019-03-29)We study the capital structure of multinationals and expand previous theory by incorporating international debt tax shield effects from both internal and external capital markets. We show that: (i) multinationals' firm ... -
Interview Scheduling: An Integer Programming Approach
(Discussion paper;10/22, Working paper, 2022-04-21)This article provides a general meeting scheduling model to schedule en-masse interviews over multi-day events. Creating such meeting schedules is a complicated, time-consuming task that usually requires considerable manual ... -
Introduksjonen av en norsk regel mot tynn kapitalisering : en empirisk analyse av norske selskapers tilpasning til rentebegrensningsregelen
(Master thesis, 2016)Forskning viser at flernasjonale selskaper innretter sin kapitalstruktur etter skatteratene i landene de opererer i. Ved å strategisk allokere gjeld mellom enhetene i konsernet og utnytte internasjonale skattesatsforskjeller, ... -
Intuitive probability of non-intuitive events
(Discussion paper;15/23, Working paper, 2023-09-29)Quantitative probability in the subjective theory is assumed to be finitely additive and defined on all the subsets of an underlying state space. Functions from this space into an Euclidian n-space create a new probability ...