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Sample statistics as convincing evidence: A tax fraud case
(Discussion paper;12/18, Working paper, 20180925)This report deals with the analysis of data used by tax officers to support their claim of tax fraud at a pizzeria. The possibilities of embezzlement under study are overreporting of takeaway sales and underreporting of ... 
Sampling risk evaluations in a tax fraud case: Some modelling issues
(Discussion paper;5/20, Working paper, 20200513)This work is a followup to Lillestøl (2019). The context is the use of sample data to support claims of tax fraud at eateries, where the possibilities of embezzlement are overreporting of takeaway sales and underreporting ... 
Scrubber: a potentially overestimated compliance method for the Emission Control Areas  The importance of involving a ship's sailing pattern in the evaluation
(Discussion paper;13/17, Working paper, 20171030)Different methods for sulphur emission reductions, available to satisfy the latest Emission Control Areas (ECA) regulations, may lead to different sailing patterns (route and speed choices of a vessel) and thus have ... 
Searching for optimal integer solutions to set partitioning problems using column generation
(Discussion paper;20/07, Working paper, 200708)We describe a new approach to produce integer feasible columns to a set partitioning problem directly in solving the linear programming (LP) relaxation using column generation. Traditionally, column generation is aimed ... 
Seasonality matters: a multiseason, multistate dynamic optimization in fishery
(Discussion paper;2/18, Working paper, 20180212)Many biological and economic processes in fishery happen seasonally. Most of the extant literature tends to neglect this fact. This work is an initial attempt to treat seasonality in a systematic and proper way. We apply ... 
Seasoned public offerings: Resolution of the "new issues puzzle"
(Discussion paper;09/98, Working paper, 1998)The `new issues puzzle' is that stocks of common stock issuers subsequently underperform non issuers matched on size and booktomarket ratio. With 7,000+ seasoned equity and debt issues, we document that issuer ... 
Secrecy Jurisdictions
(Discussion paper;12/15, Working paper, 20150310)This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) ... 
Segmentation and pricing behavior in a market for certification
(Discussion paper, Working paper, 200211)The paper offers a simple theory of pricing behavior in certification markets. The basis for the theory is that certifiers offer differentiated tests; for an object of given quality it may be more difficult to pass the ... 
Sequential Investment in Emerging Technologies under Policy Uncertainty
(Discussion paper;10/16, Working paper, 20160614)Investment in emerging technologies is particularly challenging, since, apart from uncertainty in revenue streams, firms must also take into account both policy uncertainty and the random arrival of innovations. We assume ... 
ShapleyBased Stackelberg Leadership Formation in Networks
(Discussion paper;16/15, Working paper, 20150410)In the given research we study a leadership formation of the most influential nodes in networks. Specifically, we analyze the competition between a leader and a follower based on the Stackelberg leadership model. Applying ... 
Sharing of endogenous risk in construction
(Discussion paper, Working paper, 200307)In risk management of complex procurement projects in construction, the buyer has two principal instruments at his disposal: 1) the choice of time and resources put into engineering and design (project specification), thus ... 
A short introduction to mathematical finance
(Discussion paper, Working paper, 1998)We give a brief survey of some fundamental concepts, methods and results in the mathematics of finance. The survey covers the 3 topics Chapter 1: Markets and arbitrages. The oneperiod model. The multiperiod model. The ... 
A shot at regulating securitization
(Discussion paper, Working paper, 201104) 
A simple approach to global optimal feedback solutions : with emphasize on certain management problems in economics
(Discussion paper, Working paper, 200106)Dynamic optimization problems covers a great class of problems in management science and technology. The classical problem formulations being the variational approach as in classical mechanics, like Hamilton's principle ... 
A simple improvement of the IV estimator for the classical errorsinvariables problem
(Discussion paper, Working paper, 200909)Two measures of an errorridden explanatory variable make it possible to solve the classical errorsinvariable problem by using one measure as an instrument for the other. It is well known that a second IV estimate can ... 
Simplifying and generalizing some efficient frontier and CAPM related results
(Discussion paper;12/07, Working paper, 200703)This paper simplifies, generalizes, extends, surveys and unifies results related to the efficient frontier in portfolio analysis and to asset pricing formulations of the Capital Asset Pricing Model (CAPM) type. It derives ... 
Simulation of congestion management and security constraints in the Nordic electricity market
(Discussion papers;30/14, Working paper, 201406)Presently in the Nordic dayahead market, zonal pricing or market splitting is used for relieving congestion between a predetermined set of price areas. Constraints internal to the price areas are resolved by counter ... 
Single transferable votes with taxcuts
(Discussion Paper, Working paper, 2000)Some tally methods for preferential elections are discussed from the following point of view: how well do they respect a wish from the voter that subsidiary votes in the ballot cannot hurt the chances of the ballot’s ... 
Size Management in Response to Mandatory Audit Rules
(Discussion paper;2/22, Working paper, 20220110)Many countries have introduced thresholds for mandatory audits as a measure of reducing complexity and costs for private firms’ financial reporting. Firms around the size thresholds have incentives to size down in order ... 
Sizebased input price discrimination under endogenous inside options
(Discussion paper;4/21, Working paper, 20210304)Individual retailers may choose to invest in a substitute to a dominant supplier’s products (inside option) as a way of improving its position towards the supplier. Given that a large retailer has stronger investment ...