Blar i Department of Business and Management Science på tittel
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Hvor viktig er rederiskatteordningen for å beholde rederiene i Norge?
(Master thesis, 2012)Temaet i denne utredningen er beskatning av rederier. I 1996 ble det for første gang innført særregler for rederibeskatning og regelverket har siden den gang vært gjenstand for flere revideringer. Stadig flere rederier ... -
Hvorfor kjøper bedrifter forsikring?
(Journal article; Peer reviewed, 2015)De fleste bedrifter bruker forsikring som en del av sin risikostyring. For mange praktikere er dette en selvfølge, men klassiske teoretiske verk innen finans predikerer det motsatte, nemlig at bedriftene bør overlate til ... -
Hvorfor samarbeide?
(Journal article; Peer reviewed, 2011)Mange bedrifter ser på samarbeid som en mulighet til å styrke sin egen konkurransekraft, få tilgang til nye markeder og innfri operasjonelle, samfunnsmessige og miljørelaterte krav og restriksjoner. Samtidig har hver enkelt ... -
A hybrid method based on linear programming and tabu search for routing of logging trucks
(Discussion paper, Working paper, 2007)In this paper, we consider an operational routing problem to decide the daily routes of logging trucks in forestry. The industrial problem is difficult and includes aspects such as pickup and delivery with split pickups, ... -
Hybrid Pricing in a Coupled European Power Market with More Wind Power
(Discussion paper;28/15, Working paper, 2015-10-28)In the European market, the promotion of wind power leads to more network congestion. Zonal pricing (market coupling), which does not take the physical characteristics of transmission into account, is the most commonly ... -
Immaterielle eiendelers rolle for skattemotivert overskuddsflytting : en case-studie av Coca-Cola
(Master thesis, 2017)Denne masterutredningen setter fokus på skattemotivert overskuddsflytting gjennom manipulasjon av internpriser i konserninterne transaksjoner. Tidligere forskning har gitt klare indikasjoner på at flernasjonale selskaper ... -
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
(Discussion paper;31/15, Working paper, 2015-11-18)Many subsidiaries can deduct interest payments on internal debt from their taxable income. By issuing internal debt from a tax haven, multinationals can shift income out of host countries through the interest rates they ... -
The impact of pecuniary costs on commuting flows
(Discussion paper, Working paper, 2010-05) -
The impact of variable renewables on the distribution of hourly electricity prices and their variability: A panel approach
(Discussion paper;4/22, Working paper, 2022-02-02)This paper investigates the impact of intermittent renewable generation on the distribution of electricity prices and their variability in Denmark and Germany. We exploit hourly data from 2015 to 2020 and employ a novel ... -
Implications of a nested stochastic/deterministic bio-economic model for a pelagic fishery
(Discussion paper, Working paper, 2001-03)Use is made of an economically optimal feedback rule to determine optimal levels of exploitation of a pelagic fish species. Data from the southern bluefin tuna fishery for the years 1960-1996 are utilized to apply this ... -
Incentive provision when contracting is costly
(Discussion paper, Working paper, 2010-08)We analyze optimal incentive contracts in a model where the probability of court enforcement is determined by the costs spent on contracting. We show that contract costs matter for incentive provision, both in static spot ... -
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)