Research

Department of Law and Governance

The Department of Law and Governance has one of Norway’s largest academic communities within business law as well as a strong team of experts in corporate social responsibility, banking and insurance, political economy and climate strategy.

BI Norwegian Business School registers our scientific publications in the national database NVA (Norwegian Research Information Repository).

Below is a list of the most recent publications. Follow this link to NVA to make an advanced search.

Publications

Weltzien, Kurt & Engan, Anne-Beth (2027)

A Supreme Court decision on the collective agreement exemption from competition law, freedom of establishment, and the lawfulness of a notified boycott(NO)

European Employment Law Cases, 13(2) , s. 65-68.

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This case report concerns the lawfulness of a notified boycott against Holship Norge AS ('Holship') by the Norwegian Transport Workers' Union ('NTF'). In its decision, the Supreme Court considered whether the collective agreement exemption from competition law could be applied, and whether the boycott was unlawful pursuant to the right to freedom of establishment estab- lished by Article 31 of the EEA Agreement, cf. Article 101 of the Constitution and Article 11 of the European Convention on Human Rights
Boucht, Per Johan Petersson (2025)

Non-conviction based confiscation and the second aspect of the presumption of innocence under Article 6(2) ECHR

New Journal of European Criminal Law, , s. 1-23. Doi: https://journals.sagepub.com/doi/10.1177/20322844251384137
Emberland, Marius & Emberland, Marius (2025)

Departementenes arbeid med internasjonale menneskerettigheter som berører nasjonal rett og politikk

[Report Research]. regjeringen.no
Weltzien, Kurt (2025)

The Double Purpose of Dir. 2001/23/EC: Labour Protection and Balancing of Rights

Nordic Journal of Labour Law (NJLL), 1(1)
Parlov, Iva (2025)

Remotely Controlled Maritime Autonomous Surface Ships (MASS), the "Genuine Link" Requirement, and the "Effectiveness" of Flag State Jurisdiction: Key Problems and Prospects

Ocean Development and International Law, 56(2) , s. 214-231. Doi: https://doi.org/10.1080/00908320.2025.2474551
Lind, Yvette (2025)

The political economy of taxes: global mobility, citizenship and demographic inclusion

Research Handbook on Law and Political Economy, , s. 303-312.
Sverdrup, Ulf & Parlov, Iva (2025)

Sanksjoner, hybride trusler og skyggeflåten [Sanctions, hybrid threats and shadow fleet]

Magma forskning og viten, 28(1) , s. 106-112. Doi: https://doi.org/10.23865/magma.v28.1492
Boucht, Per Johan Petersson & Colgan, Beth (2025)

Confiscation and Forfeiture of Property in Connection with Alleged Unlawful Conduct. A Preliminary Assessment of Risks and Process

Core Concepts in Criminal Law and Criminal Justice. Volume 3., , s. 395-437.
Ditlev-Simonsen, Caroline Dale (2025)

Acting on the Norwegian Transparency act: interpretation and implementation

The Fragility of Responsibility : Norway’s Transformative Agenda for Research, Innovation and Business, Doi: https://doi.org/10.1515/9783111397719-011 - Full text in research archive

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The chapter delves into the ramifications of Norway’s Transparency Act (Åpenhetslo-ven, 2021), which was enacted on 1stof July, 2022, compelling businesses to fosterhuman rights and fair working conditions in their supply chains through enhancedtransparency. It scrutinizes the interpretation and operationalization of The Actwithin two distinct companies, employingthe Knowledge Transfer as Translation(KTT) theory–traditionally applied to knowledge transfer within corporate culture–to navigate The Act’s conversion into corporate actions. This exploration uncovers theobstacles and divergent compliance strategies among the firms, showing that TheAct’s indeterminate language and the specific resources and individuals within eachcompany lead to varied corporate reactions. Despite The Act’s objective to improvesupply chain transparency, the lack of clear norms or a unified understanding of thelegislation at this early stage results in inconsistent applications. The study also positsthat KTT offers a valuable framework for examining the enactment of not only ab-stract cultural issues but also tangible legal mandates, suggesting its broader applica-bility in legal interpretation and corporate action alignment.
Harju, Jarkko & Lind, Yvette (2025)

Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities

Nordic Tax Journal, 2024(S1) Doi: https://doi.org/10.2478/ntaxj-2024-0009 - Full text in research archive
Boucht, Per Johan Petersson (2025)

Extended confiscation and Human Rights

Extended Confiscation of Illicit Assets and the Criminal Law. National and EU Perspectives,
Emberland, Marius & Jorem, Henrik (2025)

Sikkerhetslovens betydning for norsk næringsliv

Magma forskning og viten, (1) , s. 89-97. Doi: https://doi.org/10.23865/magma.v28.1487 - Full text in research archive

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Lov om nasjonal sikkerhet gir myndighetene hjemmel til å bestemme at loven skal gjelde for private virksomheter som har en rolle i å ivareta grunnleggende nasjonale funksjoner. Artikkelen drøfter konsekvenser av at private virksomheter underlegges sikkerhetslovens krav. Blant annet stiller loven såkalte funksjonelle krav til beskyttelse av skjermingsverdig informasjon og fysiske objekter og infrastruktur. Virksomhetens ansatte må autoriseres og i noen tilfeller sikkerhetsklareres. Virksomhetene må selv dekke kostnadene ved pålagte tiltak. Sikkerhetsloven har betydning også utover virksomheter som blir direkte underlagt den. Leverandører av varer og tjenester må tilfredsstille krav til sikkerhetsgraderte anskaffelser. Dessuten har myndighetene hjemmel til å føre kontroll med – og i ytterste konsekvens stanse – forretningsmessige disposisjoner som kan ha betydning for nasjonale sikkerhetsinteresser. Med dagens sikkerhetspolitiske situasjon er det grunn til å tro at sikkerhetsloven vil få økende betydning for næringslivet
Gjems-Onstad, Ole (2025)

Aktiv dødshjelp - selvbestemt, budsjettvennlig slutt

[Popular Science Article]. Dyade, (1)
Boucht, Per Johan Petersson (2025)

Om politiets bruk av makt i lys av Høyesteretts avgjørelse HR-2024-2316-A

Tidsskrift for strafferett, 25(2) , s. 127-161. Doi: https://doi.org/10.18261/strafferett.25.2
Furuseth, Eivind (2025)

The Green Transition: Tax Incentives and State Aid

Intertax, 53(3) , s. 222-233. Doi: https://doi.org/10.54648/TAXI2025028
Lind, Yvette (2025)

Literature Review: Non-Fiscal Tax Policies and State Sovereignty. The Rise of Modern Nation States to Globalization and Corporate Feudalism, Guilio Allevato.

Intertax, Doi: https://doi.org/10.54648/taxi2025042
Ericson, Ingvild (2025)

Avtalerettslig nødvendighet som behandlingsgrunnlag i kommersielle nettbaserte tjenester – med fokus på mindreårige brukere

Karnov tidsskrifter, 1(1)
Weltzien, Kurt (2025)

Tre skilda rättsprocesser och ett stortingsval avgör framtiden för Norges regler om inhyrning

[Professional Article]. EU & arbetsrätt, (1)
Parlov, Iva (2025)

Area-based pollution prevention measures

The International Convention for the Prevention of Pollution from Ships. A commentary, , s. 534-558. Doi: https://doi.org/10.4337/9781803921389.00039
Espeli, Harald (2025)

Arbeiderpartiets syn på arveavgiften 1906–1939

Arbeiderhistorie, 39(1) , s. 95-114. Doi: https://doi.org/10.18261/arbeiderhistorie.39.1.6

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I artikkelen behandler jeg Arbeiderpartiets syn på arveavgiften frem til 1939 som beskatningsform og statlig inntektskilde og som virkemiddelmiddel. Arbeiderpartiets skattepolitikk er lite undersøkt, arveavgiften i enda mindre grad. Partiet hadde programformuleringer om progressiv arveavgift. Politikkutformingen ble overlatt til partiets medlemmer av finanskomiteen, hvor Christopher Hornsrud var den mest sentrale. Hornsrud ønsket høyere avgiftsfrie bunnfradrag for arv til barn enn stortingsflertallet, noe som svekket arveavgiftsgrunnlaget. Hovedkonklusjonen er at arveavgiften var et perifert spørsmål for Arbeiderpartiet med hensyn til å bidra til økonomisk utjevning gjennom beskatning og å gi staten inntekter som kunne bidra til slik utjevning. Arbeiderpartiet var helt upåvirket av Sveriges sosialdemokrat Ernst Wigforss, som mente en økning av arveavgiften hadde stor politisk betydning for å sikre utjevning.
Midttun, Atle (2025)

Chapter 6 Companies squeezed between autocratic and democratic regimes

The Fragility of Responsibility : Norway’s Transformative Agenda for Research, Innovation and Business, Doi: https://doi.org/10.1515/9783111397719-007
Bråthen, Tore (2025)

Utviklingen av kapitalreglene i aksjeloven av 1997

Vidsyn og skjønn : festskrift til Jens Edvin A. Skoghøy på 70-årsdagen 16. februar 2025, , s. 21-49.
Ellingsæter, Sjur Swensen (2025)

Consistent Decision-making when Administration is Decentralized: A Case Study of Scandinavian Countercyclical Capital Buffer Rates

Scandinavian Studies in Law, 71, s. 197-216.
Nesser, Petter; Sitter, Nick & Sverdrup, Ulf (2025)

Geopolitikk, politisk risiko og ledelse

[Professional Article]. Magma forskning og viten, 28(1) , s. 69-73. Doi: https://doi.org/10.23865/magma.v28.1491
Nesser, Petter; Sitter, Nick & Sverdrup, Ulf (2025)

Geopolitikk og sikkerhetsledelse

[Professional Article]. Magma forskning og viten, 28(1) , s. 66-68. Doi: https://doi.org/10.23865/magma.v28.1490
Skjønberg, Alexander S. (2025)

Restrictions on the Right to Strike in Norway

Restrictions on the Right to Strike, , s. 319-330.
Skjønberg, Alexander S. (2025)

Legal Presumptions in Labour Law

Nordic Journal of Labour Law (NJLL),
Novovic, Milos & Bubalo, Lana (2025)

TOWARD A EUROPEAN TORT LAW OF DATA PROTECTION: THE CASE LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION AND ITS IMPACT ON NATIONAL TORT LAWS

Pravni zapisi - Časopis Pravnog fakulteta Univerziteta Union u Beogradu, 16(1) , s. 28-58. Doi: https://doi.org/10.5937/pravzap16-58123
Skjønberg, Alexander S. (2025)

Philipp Lotmar og hans betydning for utviklingen av arbeidsrett

Skarpe briller og bitre piller, Festskrift til Harald Espeli og Finn Erhard Johannessen, , s. 236-255.
Grünfeld, Leo A.; Karttinen, Erika Minerva, Molde, Audun, Eidsvold-Tøien, Irina , Gaustad, Terje & Aasen, Inga Ørving (2025)

Pengestrømmer og verdikjeder i musikkfeltet: Aktører, tjenester, betalinger og utviklingstrekk

[Report Research]. Menon Economics
Winiger, Benedict; Askeland, Bjarte, Bargelli, Elena, Hogg, Martin & Karner, Ernst (2025)

Digest of European Tort Law Vol 4: Essential Cases on the Limits of Liability

Walter de Gruyter (De Gruyter)
Nygaard, Pål; Grove, Knut & Aven, Håvard Brede (2025)

SINTEF og SINTEF-modellen

Kunnskap og politikk: Forskning, forvaltning og forskningsinstitutter, , s. 188-210. Doi: https://doi.org/10.55669/oa5301
Ekberg, Espen (2025)

Krise og suksess i framveksten av Norges første forbruksforeninger - Fredrikshald forbruksforening vs Haldens Arbeideres Handelsforening

Skarpe briller og bitre piller, Festskrift til Harald Espeli og Finn Erhard Johannessen,
Nygaard, Pål; Grove, Knut & Aven, Håvard Brede (2025)

Teknologibyggerne. SINTEF 1950-2025

Fagbokforlaget
Sverdrup, Ulf & Parlov, Iva (2025)

Sanksjoner, hybride og skyggeflåten

[Professional Article]. Magma forskning og viten, 28(1) , s. 106-112. Doi: https://doi.org/10.23865/magma.v28.1492
Sandvik, Pål Thonstad; Ekberg, Espen & Øksendal, Lars Fredrik Moe (2025)

Skarpe briller og bitre piller, Festskrift til Harald Espeli og Finn Erhard Johannessen

Bokstav og bilde AS
Sogner, Knut & Austveg, Victoria Ciobanu (2025)

Freedom of contract and company freedom. Corporate governance in Norway, 1890–1930

Business History, Doi: https://doi.org/10.1080/00076791.2025.2512872
Zimmer, Frederik & Mikelsen, Anders Bernhard (2025)

Virksomhetsbegrepet og Ramme-dommen - svar på kritikk

[Professional Article]. Skatterett, Doi: https://doi.org/10.18261/skatterett.43.4.3
Hjort, Maria Astrup; Mikelsen, Anders Bernhard, Franko, Katja, Røkenes, Fredrik Mørk, Lyshaugen, Frode & Aarrestad, Alexander Schmidt (2025)

Rapport fra arbeidsgruppe for KI og vurdering

[Report Research]. Universitetet i Oslo
Emberland, Marius (2025)

Ny forvaltningslov – gamle bestemmelser om administrative sanksjoner

Lov og Rett, 64(8) , s. 521-522. Doi: https://doi.org/10.18261/lor.64.8.1
Wibye, Johan Vorland (2025)

Juridisk metode og kunstig rettsanvendelse

Lov og Rett, 64(8) , s. 598-598. Doi: https://doi.org/10.18261/lor.64.8.5
Helland, Hege Stein; Skivenes, Marit, Gloppen, Siri & Emberland, Marius (2025)

Are the Child Welfare Cases against Norway in the European Court of Human Rights unique?

Policy Press Doi: https://doi.org/10.51952/9781447371496
Parlov, Iva & Neves, Maria Madalena Rolhas Fernandes Das (2025)

Regulating the Sustainable Decommissioning of Offshore Wind Turbines: Lessons from Europe?

Ocean Development and International Law, , s. 23-23. Doi: https://doi.org/10.1080/00908320.2025.2558537
Folkvord, Benn & Furuseth, Eivind (2025)

Rett skatt til rett tid – men til hvilken pris?

[Popular Science Article]. Skatterett, 43(2-3) , s. 69-70. Doi: https://www.scup.com/doi/full/10.18261/skatterett.43.2-3.1
Gjems-Onstad, Ole (2025)

Vermögenssteuer: Norwegens Reiche fliehen in die Schweiz – und nehmen den Wohlstand mit

[Popular Science Article]. Telepolis,
Wibye, Johan Vorland (2025)

Incompatible or impossible—legal conflict resolution at the European Court of Human Rights

Human Rights Law Review, 25(4) Doi: https://doi.org/10.1093/hrlr/ngaf034

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The article mediates between doctrinal and analytical scholarship by framing conflict between duties enshrined in the European Convention of Human Rights using the impossibility-of-joint-compliance test, and examining how the resulting account diverges from human rights literature. Analysis of conflict management at the European Court of Human Rights (ECtHR) has been hampered, in part, by a conflation of legal conflict and logical contradiction. Court precedent is used as support for a revised stance, highlighting the specificity, plurality and contingency of conflict resolution rules. This stance leads to a more charitable interpretation of case law, a rejection of absolute rights as an explanatory mechanism, and a rebuttal to calls for the ECtHR to adopt an explicit moral framework for conflict resolution.
Davidov, Guy (2025)

A Theory of the Contract of Employment

Industrial Law Journal, Doi: https://doi.org/10.1093/indlaw/dwaf031

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ABSTRACT The law of the contract of employment has been described as a field based on the idea of contract but shaped by the influence of labour legislation. The article proposes a theory that justifies a specific version of this fusion, offering a principled foundation for the judicial development of the law and for interpreting contracts of employment. It starts by explaining why contracts of employment are unique and why the general law of contract cannot apply. I then argue that the law of the contract of employment should be understood as advancing two sets of goals, those of contract law and those of labour law, proposing a different hierarchy between them in different situations. Some substantive principles are then derived from this general structure: a duty of good faith; preventing evasion from legal obligations; the primacy of reality; the limits of consent; respect for human rights; non-symmetry in applying contract law; and the importance of specialised labour courts or tribunals.
Wibye, Johan Vorland (2025)

Philosophical methods in contract law

Research Methods for Contract Law and Scholarship, , s. 90-114. Doi: https://doi.org/10.4337/9781035316472.00010

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This chapter provides an overview of contract theories and their methodological commitments. It distinguishes conceptual contract theory—analytical engagement with the rights and obligations that make up contracts—from normative theories that posit an organising moral principle at the core of contract law. The major fault-line within normative theories runs between intrinsic theories of contract, anchored in the morality of promise, harm-avoidance, autonomy, contractual relationships, or consent, and instrumental theories, where the law and practice of contract are structured around welfare maximization. The chapter examines the interplay of conceptual and normative analyses and potential benefits of joint approaches. It argues, furthermore, that normative contract theories do not have to be treated as mutually exclusive. Nor should they be judged exclusively on the basis of their coverage. The relative strengths and weaknesses of available theories can instead be used to shed light on different facets of legal doctrines and practices.
Randers, Jørgen & Kellerhoff, Till (2024)

Tax the Rich. Warum die Reichen zahlen müssen, wenn wir die Welt retten wollen.

oekom verlag
Boucht, Per Johan Petersson; Berge, Joakim Ziesler, Johansen, Peter André, Nystad, Kathrin, Vindedal, Mari & Ransedokken, Mona (2024)

Selvstendig inndragning av utbytte fra straffbare handlinger. Rapport fra arbeidsgruppe nedsatt av Justis- og beredskapsdepartementet

[Report Research]. Justis- og beredskapsdepartementet
Gjems-Onstad, Ole (2024)

Don't come to Norway - forslaget til ny utflyttingsskatt

[Professional Article]. Skatterett, Doi: https://doi.org/10.18261/skatterett.43.1.4
Viken, Monica (2024)

Kan brudd på god meglerskikk utløse sanksjoner etter markedsføringsloven?

Et selskapsliv : Festskrift til Tore Bråthen, , s. 606-623.
Weltzien, Kurt (2024)

Krav til saksbehandling ved utvelgelse til permittering. Fravik av ansiennitet. Arbeidsrettens dom av 5. juni 2024, AR-2024-15 Aker Solutions

Nytt i privatretten : nyhetsbrev for informasjon på det privatret, (4) , s. 3-5.
Bråthen, Tore Kristian (2024)

Styrets handleplikt ved uforsvarlig lav egenkapital

Festskrift till Per Samuelsson, , s. 81-100.
Espeli, Harald (2024)

De foreningsrettslige utrenskningene i Danmark og Norge etter 1945 SAGFØRERSAMFUNDET OG SAKFØRERFORENINGEN

Historisk Tidsskrift (Danmark), 124(1) - Full text in research archive

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Despite vigorous debates on the post-World War II court settlements, interest in internal disciplinary settlements of professional associations has been limited in both Norway and Denmark. The major exception in Norway has been a heated debate following the report from the Norwegian Authors’ Union’s disciplinary committee (æresrettutvalget) in 2018. This article compares the disciplinary settlements and purges in the two countries following liberation. A major difference was in the willingness to review disciplinary measures taken by associations before World War II. Danish courts showed far greater willingness than their Norwegian counterparts to review disciplinary decisions that association members found unjust. The quality of decisions by Danish courts improved still more after the Danish Sagførersamfundet came to understand that members who felt they had received unfair treatment could turn to the courts with a real chance of having the decision overturned. In Norway, only one appeal of a disciplinary action (expulsion) was brought to the courts after liberation. This occurred in 1953, long after the disciplinary settlements were over. In other words, association purges in Norway after liberation took place without court supervision. This fact has been almost absent from the debate since the 2018 report of the Norwegian Authors’ Union’s disciplinary committee. Bar associations could be expected to provide more comprehensively for their members’ legal protection than other post-liberation professional associations. This was indeed the case in the well-regulated Danish Sagførersamfundet, but less so in the Norwegian Sakførerforeningen. In Norway, the possibility of contradiction seems to have been very limited, meaning that the accused had no real opportunity to challenge an accusation before the sanction was imposed, especially for members who had been affiliated with the National Socialist Party. Additionally, there was no appeals process. Perhaps the most problematic aspect of the Sakførerforeningen’s purification process was that key leaders, who played a central role in formulating the guidelines for sanctioning „unpatriotic attitudes,“ had themselves engaged in similar behavior during Norway’s occupation.
Innset, Ola (2024)

State-owned enterprises after the market turn: Hybridisation and the historical development of nested paradoxes in the case of Norway

Business History, Doi: https://doi.org/10.1080/00076791.2024.2353661 - Full text in research archive

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The article studies the recent history of state owned enterprises (SOEs) in Norway through the lens of paradox theory. A tension between busi- ness goals and political goals lie at the heart of SOEs, and I analyse processes of partial privatisations in the 1990s and early 2000s as attempts to overcome this original paradox. Through the public listing of major SOEs, the Norwegian state became the largest owner on the Oslo stock exchange and a new corporate governance setup for these entities arose. I propose to see this development as a case of historically developed nested paradoxes, and argue that a new paradox emerged in which the Norwegian state attempted to reach political goals through the ownership of SOEs by not having explicit political goals. I find two main equilibrating mechanisms for this paradox, and discuss some of the ways paradoxical tensions of SOEs still persist despite attempts to overcome them
Meder, Margrethe & Weltzien, Kurt (2024)

Permittering

Gyldendal Akademisk
Eftestøl, Ellen J. & Arnesson, Mattias (2024)

Who is the Shipowner under Nordic Law? The Swedish Supreme Court’s judgment in Case No. T 6909-22 “Baltic Cable”

European transport law, 5, s. 521-533.
Eftestøl, Ellen J. (2024)

Handelsagentens avgangsvederlag - vilkåret "tapte provisjonsinntekter"

Et selskapsliv : Festskrift til Tore Bråthen, , s. 209-221.
Furuseth, Eivind (2024)

Skatterettslige konsekvenser av nye restriksjoner på innleie av arbeidskraft

Et selskapsliv : Festskrift til Tore Bråthen, , s. 283-306.
Kinander, Morten (2024)

"Den fornuftige investor" i verdipapirretten

Et selskapsliv : Festskrift til Tore Bråthen, , s. 369-392.
Gjems-Onstad, Ole (2024)

Menneskerettsdomstolen gjør barna til tapere

[Popular Science Article]. Lov og Rett, Doi: https://doi.org/10.18261/lor.63.4.6
Boucht, Per Johan Petersson & Emberland, Marius (2024)

Om "mental link" som vilkår for straff etter EMK art. 7 ifølge G.I.E.M. S.r.l. mfl. mot Italia (2018)

Tidsskrift for Rettsvitenskap, 137(4) , s. 649-693. Doi: https://doi.org/10.18261/tfr.137.4.2 - Full text in research archive

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I storkammerdommen G.I.E.M. S.r.l. mfl. mot Italia (2018) uttalte et flertall i Den europeiske menneskerettighetsdomstol at begrunnelsen for straff og ordlyden i EMK artikkel 7 stiller vilkår om «mental link» for at straff kan ilegges. Uttalelsen er bekreftet i senere praksis, men det er ikke opplagt hvordan den skal forstås. Alternative tolkninger verserer i norsk og internasjonal litteratur. I norsk rett har Høyesterett og lovgiver tilsynelatende forstått «mental link» slik at straff på objektivt ansvar nå i utgangspunktet er forbudt etter EMK. Artikkelen analyserer betydningen av uttrykket i lys av hva EMK artikkel 7 dreier seg om, EMDs metode for tolkning av konvensjonen og en inngående studie av sakskomplekset som uttalelsen om «mental link» sprang ut av, og de avgjørelser som senere har gjort bruk av den. Forfatterne gjør gjeldende at kravet om «mental link» ikke bør forstås verken som krav om tilregnelighet eller subjektiv skyld (forsett eller uaktsomhet), men at den person som blir gjenstand for straffeforfølgning, må kunne ha prosessuell anledning til å kunne fri seg fra straff i tilfeller av uunngåelig og unnskyldelig rettsvillfarelse. «Mental link» kan derfor ses på som ett av flere aspekter av et grunnleggende skyldprinsipp som står sentralt i nordisk og europeisk rettstradisjon. Men dette kravet er ikke i seg selv til hinder for ileggelse av straff på objektivt grunnlag.
Langfeldt, Sverre Faafeng; Bråthen, Tore Kristian, Viken, Monica & Minde, Stine Winger (2024)

Lov og rett for næringslivet

[Textbook]. Fagbokforlaget
Birkeland, Kari (2024)

Bærekraftsrapportering, bærekraftsrevisor og informasjonsansvar

Et selskapsliv : Festskrift til Tore Bråthen, , s. 84-109.
Espeli, Harald (2024)

Telefoniens historie i Norge: ingeniørene hadde en betydelig rolle https://www.tekna.no/magasinet/telefoniens-historie-i-norge-ingeniorene-hadde-en-betydelig-rolle/

[Professional Article]. Magasinet Tekna,
Furuseth, Eivind (2024)

Revisiting Article 21 (Other Income) of the OECD Model Convention

Revisiting Article 21 (Other Income) of the OECD Model Convention, , s. 675-717.
Hemmingby, Anette (2024)

§ 8-4 Informasjon og drøfting i konsern

Arbeidsrett.no,
Bråthen, Tore Kristian & Minde, Stine Winger (2024)

To What Extent Must, and Can, the Boards of Norwegian Limited Liability Companies and Public Limited Liability Companies Consider Sustainability?

Oslo Law Review, 10(2) Doi: https://doi.org/10.18261/olr.10.2.8 - Full text in research archive

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The article discusses the Norwegian judicial framework for the work by boards of limited liability companies with sustainability. Sustainability regulation is no longer a result of more or less targeted political initiatives, it largely presents as a coherent system of rules and it has in many ways indisputably been integrated into the field of company law in Norway. The starting point for the analysis is that the boards of Norwegian limited liability companies and public limited liability companies are expected to create value for their owners, but they are also expected to do this in a sustainable manner. Therefore, we firstly give a description of the ‘company interest’ and its central elements. The article seeks among other things to demonstrate the trade-off between profit seeking and the board’s right and duty to integrate sustainability in the management of the company. The board’s work on sustainability in limited liability companies and public limited liability companies must be carried out within the framework stipulated by company law and other legislation, the company’s articles of associa- tion, and the company’s other governing bodies. Neither the Limited Liability Companies Act nor the Public Limited Liability Companies Act includes any specific statutory regulation of sustainability. A starting point is, therefore, that the company law framework for the board’s work on sustainability is constituted by the general rules in the Com- panies Acts on the board’s right and duty to manage the company in accordance with the company interest. Nor- wegian company law is stakeholder-oriented and takes into account both shareholder interests and stakeholder interests. Company interest includes the interests of shareholders, employees, counterparties, creditors and society as a whole. As pointed out in the article, these interests include what can be described as ‘sustainability considerations’. The boards of limited liability companies and public limited liability companies must exercise their management of the company within the statutory framework. This framework also includes mandatory legislation other than the Companies Acts, for example the legislation dealing with sustainability matters. For public limited companies listed on the stock exchange, the Norwegian Code of Practice for Corporate Governance includes a specific expectation that the board must integrate sustainability into its governance of the company’s business activities. Another important question is to what extent the board can attach importance to sustainability considerations. It is a prerequisite for companies to be able to consider environmental and social considerations that they are financially sustainable. How- ever, it is conceivable that the profit motive can come into conflict with social and environmental considerations. The article discusses the balance between the profit motive and social and environmental considerations. One question deals with the board’s ability to attach weight to sustainability in the light of the company’s advertising and reputa- tion values (‘goodwill’). The article discusses also the relationship between sustainability and the company’s ability to make gifts.
Ekberg, Espen (2024)

Coop Øst, 1991-2020. Et samvirkelag i krise – og vekst?

[Report Research]. Handelshøyskolen BI
Sogner, Knut & Sogner, Bjørn (2024)

De «tvende Correlata». Henrik Stampes dansk-norske naturrettsprogram

Fagbokforlaget
Christensen, Sverre August (2024)

Hydromodellens pragmatiske opprinnelse

Et selskapsliv : Festskrift til Tore Bråthen, , s. 154-170.
Hemmingby, Anette (2024)

Kontraktsomlegging i varige kontraktsforhold

Et selskapsliv : Festskrift til Tore Bråthen, , s. 337-353.
Askeland, Bjarte (2024)

Erstatning for tapt selskapsinteresse ved personskade

Et selskapsliv : Festskrift til Tore Bråthen, , s. 47-58.
Lind, Yvette (2024)

Childcare Infrastructure in the Nordic Countries. How key infrastructure can mitigate gender segregation in the labor market.

[Professional Article]. nordics.info,

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Childcare infrastructure is largely understood in the Nordic countries as including paid parental leave, access to universal and subsidized childcare, and individual rather than joint taxation. Childcare infrastructure has been shown to help economic gender equality – but there is still room for improvement. A cycle can exist where the partner who is less well paid tends to do more at home, leading to them often choosing less time-consuming work. This can reinforce gender pay gaps and existing workforce hierarchies.
Innset, Ola (2024)

Tor Bjørklund i samarbeid med Axel Fjeldavli Norske partier og velgere. Valgresultatenes historiske røtter

Historisk tidsskrift, 103(1) , s. 69-72. Doi: https://doi.org/10.18261/ht.103.1.8 - Full text in research archive
Esayas, Samson Yoseph (2024)

Data Privacy and Competition Law in the Age of Big Data: Unpacking the Interface Through Complexity Science

Oxford University Press

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The monetization of personal data has become an increasingly common business practice, igniting global debate on the interface between data privacy law and competition law. Data Privacy and Competition Law in the Age of Big Data provides a comprehensive, novel, and interdisciplinary analysis of this nexus. Drawing insights from emergent properties and complexity science, it exposes the commonalities and conflicts between how data privacy law and competition law address challenges resulting from the commercialization of personal data. The book begins by identifying key shifts in big data: the growing trend of processing personal data for diverse purposes, the aggregation of data across various operations, and the shift from offering stand-alone products and services to ecosystems of several, with personal data central in connecting the different markets. These shifts engender a complex economic landscape, marked by multiple actors, a web of interactions, and non-linear, emergent outcomes. Despite this complexity, the prevailing approach to data privacy law and competition law emphasizes isolated units of analysis—whether a relevant market or a distinct processing operation. This approach overlooks system-wide (emergent) risks borne of cumulative processing operations and cross-market practices. Additionally, a mindset focused on either data privacy law or competition law overlooks the increasing intersection between the two regimes, missing opportunities for synergy. In light of these challenges, the book calls for recalibrating data privacy law and competition law for a complex economy, emphasizing a holistic, systems-level perspective that addresses emergent harms and a polycentric strategy that leverages the strengths of each legal regime.
Kinander, Morten (2024)

Market abuse: Codifying the core elements of the market abuse regime in the MAR and the CRIM-MAD

Regulating EU Capital Markets Union. Volume 1: fundamentals of European Code, , s. 365-386.
Ellingsæter, Sjur Swensen (2024)

Could it Happen in the EU? An Analysis of Loss Distribution between Shareholders and AT1 Bondholders under EU Law

Journal of Financial Regulation, 10(2) , s. 194-212. Doi: https://doi.org/10.1093/jfr/fjae003 - Full text in research archive

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In March 2023, the Swiss bank Credit Suisse’s so-called Additional Tier 1 (AT1) bonds were written down to facilitate the bank being taken over by UBS, its national rival. Ensuing discussion and market reactions went well beyond Swiss borders, as the write-down was completed without Credit Suisse’s shareholders first being wiped out, thereby deviating from the principle that shareholders bear losses ahead of all other investors. This article asks whether such an outcome is possible under EU law. A comprehensive analysis demonstrates how this question is governed by the combined operation of contractual clauses and the resolution authority’s statutory powers. Combining applicable EU law with empirical analysis of contractual terms employed by EU banks issuing AT1 bonds and their capital requirements, the article argues that an outcome akin to that of the Credit Suisse write-down is unlikely for EU banks. Building on this analysis, it is shown what reform is needed if EU policymakers consider it desirable to have AT1 bonds absorb losses outside of cases requiring intervention by the resolution authority.
Ellingsæter, Sjur Swensen (2024)

Kartet og terrenget: En analyse av EUs forsøk på å sikre lik nasjonal forvaltningspraksis ved fastsettelse av bankenes kapitalkrav

Kritisk juss, Doi: https://doi.org/10.18261/kj.50.2-4.7 - Full text in research archive

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Rammeverket for fastsettelse av bankers kapitalkrav utgjør en viktig del av EUs bankregulering. Etter det någjeldende rammeverket følger summen av det samlede kapitalkravet en bank må overholde, av både kapitalkravsforordningen (CRR) og beslutninger fattet av forvaltningsmyndigheter (som oftest nasjonale) i medhold av lovgivning som gjennomfører det fjerde kapitalkravsdirektivet (CRD IV). Når fastsettelsen av en enkelt banks kapitalkrav delvis avhenger av beslutningene til nasjonale myndigheter, oppstår risikoen for ulik praksis i forskjellige medlemsstater. Et slikt utfall vil passe dårlig med EUs uttalte ambisjoner om felles krav på bankreguleringens område. Artikkelen analyserer hvordan EU ved utformingen av regelverket for fastsettelsen av bankenes kapitalkrav har søkt å løse spenningen mellom hensynet til lik regulering og hensynet til å sikre at kravene er tilpasset særegne forhold ved individuelle banker eller medlemsstatenes finanssektorer. Analysen avdekker at det er stor variasjon mellom ulike bestemmelser i CRD IV med hensyn til hvor klare føringer EU-retten legger for nasjonale myndighetsbeslutninger. Det er derfor risiko for at nasjonale myndigheter praktiserer deler av kapitalkravsrammeverket på en uensartet måte.
Espeli, Harald (2024)

Minstelønnslovene av 1918 og deres historie til 1925/26. Arbeidsrett 2024 (21)

Arbeidsrett, 21(1) Doi: https://doi.org/10.18261/arbeidsrett.21.1.1 - Full text in research archive

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Lovregulerte minstelønninger har gjennom allmenngjøringsloven fra 1993 vært en del av norsk arbeidsliv siden 2004. Denne artikkelen retter søkelyset mot de to glemte minstelønnslovene av 1918: handelslønnsloven og loven om industrielt hjemmearbeid. Sistnevnte bygde på utenlandske forbilder, mens det i mindre grad var tilfellet for handelslønnsloven som skulle etablere minstelønnsbestemmelser for underordnede funksjonærer i de kommuner som ønsket det. Den kommunale innflytelsen over minstelønnslovenes operative betydning er et grunnleggende skille sammenlignet med dagens nasjonale minstelønnsreguleringer. Begge lover tok sikte på å hjelpe underbetalte, uorganiserte eller svakt organiserte arbeidstakere – arbeidstakerbegrepet fantes da knapt – til å oppnå en levelønn eller et minimums inntektsnivå. Artikkelen viser hvor krevende det var rettslig, organisatorisk og kontrollmessig å etablere minstelønnsreguleringer i en del av arbeidslivet uten moderne fagforeninger og med arbeidsgivere som ikke ønsket kollektive avtaler.
Ellingsæter, Sjur Swensen (2024)

Disqualification of directors

Managers in European Law. Rights and duties of executive and non-executive managers in a European perspective, , s. 53-74.
Bråthen, Gina (2024)

Utvidede rettigheter for arbeidstaker ved nedbemanning i foretak som inngår i konsern

Et selskapsliv : Festskrift til Tore Bråthen, , s. 132-153.
Boucht, Per Johan Petersson & Emberland, Marius (2024)

Om «mental link» som vilkår for straff etter EMK art. 7 ifølge G.I.E.M. S.r.l. mfl. mot Italia (2018)

Tidsskrift for Rettsvitenskap, 137(4) , s. 549-693. - Full text in research archive

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I storkammerdommen G.I.E.M. S.r.l. mfl. mot Italia (2018) uttalte et flertall i Den europeiske menneskerettighetsdomstol at begrunnelsen for straff og ordlyden i EMK artikkel 7 stiller vilkår om «mental link» for at straff kan ilegges. Uttalelsen er bekreftet i senere praksis, men det er ikke opplagt hvordan den skal forstås. Alternative tolkninger verserer i norsk og internasjonal litteratur. I norsk rett har Høyesterett og lovgiver tilsynelatende forstått «mental link» slik at straff på objektivt ansvar nå i utgangspunktet er forbudt etter EMK. Artikkelen analyserer betydningen av uttrykket i lys av hva EMK artikkel 7 dreier seg om, EMDs metode for tolkning av konvensjonen og en inngående studie av sakskomplekset som uttalelsen om «mental link» sprang ut av, og de avgjørelser som senere har gjort bruk av den. Forfatterne gjør gjeldende at kravet om «mental link» ikke bør forstås verken som krav om tilregnelighet eller subjektiv skyld (forsett eller uaktsomhet), men at den person som blir gjenstand for straffeforfølgning, må kunne ha prosessuell anledning til å kunne fri seg fra straff i tilfeller av uunngåelig og unnskyldelig rettsvillfarelse. «Mental link» kan derfor ses på som ett av flere aspekter av et grunnleggende skyldprinsipp som står sentralt i nordisk og europeisk rettstradisjon. Men dette kravet er ikke i seg selv til hinder for ileggelse av straff på objektivt grunnlag.
Espeli, Harald (2024)

Strid og samarbeid i Akademikernes Fellesorganisasjon (AF)

[Professional Article]. Magasinet Tekna,
Tosoni, Luca & Esayas, Samson Yoseph (2024)

Article 81. Union Safeguard Procedure

The EU Artificial Intelligence (AI) Act: A Commentary, , s. 1159-1157.
Skjønberg, Alexander Sønderland (2024)

Juridiksjons- og rettsvalgsspørsmål ved streik på norske utenriksstasjoner

Et selskapsliv : Festskrift til Tore Bråthen, , s. 550-570.
Sitter, Nick (2024)

EUs demokrati- og rettsstatskrise

Et selskapsliv : Festskrift til Tore Bråthen, , s. 516-528.
Furuseth, Eivind (2024)

Norway: Royalty or Business Income – A Credit for Tax not levied in Accordance with the Convention?

Tax Treaty Case Law around the Globe 2023, , s. 199-214.
Espeli, Harald (2024)

Arbeiderbevegelsens pragmatiske holdning til minstelønnslovgivning (1915–1940

Arbeiderhistorie, 38(1) , s. 47-68. Doi: https://doi.org/10.18261/arbeiderhistorie.38.1.4 - Full text in research archive

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Statlig minstelønnsregulering stod i varierende grad på den politiske dagsorden fra 1915 til 1940. Denne artikkelen ser nærmere på hvordan arbeiderbevegelsen, det vil si Landsorganisasjonen, relevante fagforbund og arbeiderpartiene så på slik lovregulering. Arbeiderbevegelsen støttet de to minstelønnslovene vedtatt i 1918 til fordel for ressurssvake grupper fordi disse vanskelig kunne bedre sin situasjon på kort sikt gjennom effektiv fagorganisering. Landsorganisasjonen og Arbeiderpartiet gikk i 1937 av samme grunn inn for minstelønnsregulering i jordbruket, men landsmøtet i Norsk Skog- og Landarbeiderforbund avviste skissen til lovregulering samme år. Det klareste uttrykk for arbeiderbevegelsens pragmatiske holdning til minstelønnslovgivning var bekledningsarbeiderforbundet, som hadde et vedtektsfestet forbud mot industrielt hjemmearbeid. Samtidig ble forbundet den fremste støttespilleren for minstelønnsreguleringene i hjemmearbeidsloven i løpet av mellomkrigstiden
Espeli, Harald (2024)

Skipsaksjeselskapsloven av 1916 blir til

Maritime perspektiver. Kultur, historie, samtid, , s. 5-23. Doi: https://doi.org/10.18261/mp.1.1.2 - Full text in research archive

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Beslutningsprosessen bak skipsaksjeselskapsloven av 1916 er lite studert, men den kaster nytt lys over flere maktforhold. Rederforbundet hadde betydelig politisk innflytelse over lovens utforming selv om forbundet hadde ønsket å gå lenger enn Venstre-regjeringen i å begrense jobbetidens spekulasjon i skipsaksjer og tegningsretter til slike. Den konkrete lovutformingen skjedde imidlertid i regi av justiskomiteens formann og saksordfører fra Høyre, Edvard Hagerup Bull. Loven sikret disponerende redere stor handlefrihet i driften av skipsaksjeselskap. Blant annet gjennom etableringen av et representantskap kunne den disponerende rederen i praksis forhindre generalforsamlingens kontroll av driften. Skipsaksjeselskapsloven la det rettslige grunnlaget for en særegen form for lederkapitalisme som knapt fantes i aksjeloven. Skipsaksjeselskapslovens krav om bruk av navneaksjer hadde skattemessige årsaker. Forbudet mot ihendehaveraksjer, som snart ble utvidet til aksjer i alle aksjeselskap, var nødvendig for å hindre at aksjegevinster i skipsaksjeselskap, samt annen inntekt fra og formue i slike, ble unndratt beskatning.
Gjems-Onstad, Ole (2024)

Hvorfor har du forlatt meg? Dødsangst, udødelighetsstreben og forsoning Dyade 1/24

[Popular Science Article]. Dyade,
Emberland, Marius (2024)

Departementsfellesskapets arbeid med internasjonale menneskerettigheter som berører norsk rett og politikkutforming

[Report Research]. Justis- og beredskapsdepartementet
Weltzien, Kurt (2024)

EFTA-DOMSTOLEN OM BEGRÄNSNINGAR FÖR INHYRNING AV ARBETSKRAFT: Norge måste lägga fram konkreta bevis för att begränsningarna är proportionella.

[Professional Article]. EU & arbetsrätt, (4) , s. 1-2.
Gjems-Onstad, Ole (2024)

Utkastet til foreningslov - loven ingen hadde bedt om

Et selskapsliv : Festskrift til Tore Bråthen, , s. 323-336.
Ditlev-Simonsen, Caroline Dale (2024)

Exploring the correlation between happiness and income, age gender and education. A comparative insight into Norway's current scenario

Et selskapsliv : Festskrift til Tore Bråthen, , s. 189-208.
Birkeland, Kari; Bråthen, Gina & Viken, Monica (2024)

Et selskapsliv : Festskrift til Tore Bråthen

Gyldendal Norsk Forlag A/S
Gjems-Onstad, Ole (2024)

Det norske skattesystemet - hva kan bli bedre?

[Professional Article]. Revisjon og Regnskap,
Lind, Yvette (2024)

The Problem of Expertise. The Practice of Offering Mobile Workers Preferential Expert Tax Regimes - A Swedish Perspective

New Range & Orthodox Concerns in International Taxation, , s. 125-139.
Innset, Ola (2024)

National Interests as Positive Externalities: Headquarters Retainment as Justification for Hybrid State-owned Enterprises in Norway (2000–2021)

Enterprise & Society, Doi: https://doi.org/10.1017/eso.2024.25 - Full text in research archive

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As a result of the partial privatization and public listing of two large state-owned enterprises in 2001, the Norwegian state became the largest owner at the Oslo stock exchange. A new mode of corporate governance was developed, through which retainment of the corporate headquarters (HQ) of hybrid state-owned enterprises became the sole political goal of continued state ownership in these corporations. This article explores the perceived benefits to the national economy of these company HQ through an investigation of public documents and interviews with key stakeholders. The article argues that the main function of the goal of HQ retainment was to portray national interests and political goals as mere (positive) externalities of HQ location, and that this goal was formalized due to a perceived need to depoliticize the corporate governance of hybrid state-owned enterprises.
Askeland, Bjarte (2024)

Dommerinhabilitet som følge av juridisk forfatterskap

Lov og Rett, 63(10) , s. 659-683. Doi: https://doi.org/10.18261/lor.63.10.3
Gjems-Onstad, Ole (2024)

Skatteutvalget - et vanskelig havari

[Professional Article]. Skatterett,
Kristensen, Roy (2024)

Skatteamnestiordningen - forholdet til strafferetten

Et selskapsliv : Festskrift til Tore Bråthen, , s. 414-425.
Sogner, Knut (2024)

A Disrupting Strategic Metal: The Norwegian Aluminium Industry Meets World War II

Business History Review, 98(3) , s. 657-684. Doi: https://doi.org/10.1017/S0007680524000527 - Full text in research archive

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This article offers a new interpretation of the coming of state ownership in aluminium-related big businesses in Norway. It shows that the Norwegian aluminium business of the late 1930s and the 1940s was undertaken by a Scandinavian business elite fully capable of filling capital requirements after the war. This elite had, however, entangled itself in the German war effort in Norway mainly by supporting the building of new aluminium plants under the German occupiers’ control. This left it morally vulnerable to the increasing emphasis during the war on aluminium as a strategic metal. The Allied war effort—especially evident in US attitudes—had come to see the cartelized aluminium industry of the 1930s as working against the national interest by impacting national production capacity in a negative way. The Allies bombed the major new plant in Norway in 1943, and after the war the US acted restrictively toward Norwegian capital assets in the US. By pursuing ownership after 1945, the Norwegian state performed strategic ownership roles in large corporations, thereby also protecting these entities from the possible wrath of the US against private owners.
Furuseth, Eivind (2024)

The Impact of Tax Treaties on International Mobility of Work in Norway

Mobility of Work, , s. 603-629.
Gjems-Onstad, Ole (2024)

Mindre attraktivt å være norsk investor

[Popular Science Article]. Nettavisen,
Weltzien, Kurt (2024)

Fosen – Hurdal – Genève – Akersgaten 45 - tvungen avskaffelse av tvungen lønnsnemnd?

Et selskapsliv : Festskrift til Tore Bråthen, , s. 624-635.
Emberland, Marius (2024)

National Study analysing existing national execution mechanisms and identifying best practices and effective models in light of Recommendation CM/Rec(2008)2- Norway

[Report Research]. Council of Europe Human Rights Trust Fund
Ellingsæter, Sjur Swensen (2024)

Innebærer amerikanske og engelske restruktureringsprosedyrer kollektiv insolvensbehandling?

Et selskapsliv : Festskrift til Tore Bråthen, , s. 222-244.
Furuseth, Eivind (2024)

Norway – Interest deduction rules; PRA Group Europe AS – Appeal Court

CJEU - Recent Developments in Direct Taxation 2023, , s. 47-69.
Bråthen, Tore Kristian (2024)

NOU 2024:22 Noske sparebanker - tradisjon og tilpasning

[Report Research]. Finansdepartementet
Parlov, Iva & Sverdrup, Ulf (2024)

The Emerging “Shadow Fleet” as a Maritime Security and Ocean Governance Challenge

Maritime Security Law in Hybrid Warfare, , s. 225-262. Doi: https://doi.org/10.1163/9789004707993_010
Boucht, Per Johan Petersson (2024)

Inndragning og Grunnloven § 96 tredje ledd

Tidsskrift for Rettsvitenskap, 137(1) , s. 128-171. Doi: https://doi.org/10.18261/tfr.137.1.2 - Full text in research archive

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Artikkelen behandler Grl. § 96 tredje ledd (tidligere § 104) og relasjonen til de strafferettslige inndragningsreglene (strl. § 69-70). Den opprinnelige Grl. § 104 ble til for å verne borgerne mot alminnelig formuesstraff som medførte at domfeltes samlede formue og faste eiendom ble forbrutt til staten som følge av en straffbar handling. Grl. § 104 sto uendret i 200 år fra 1814 frem til grunnlovsendringen i 2014 da den ble flyttet til § 96. Selv om hovedregelen i Grl. § 96 tredje ledd langt på vei er en videreføring av § 104, ble den også endret. Den fikk en ny ordlyd, en ny systematisk plassering og en ny struktur. Lovgiverens begrunnelse for endringene, både hva gjelder behovet for endringene og konsekvensene av dem, var imidlertid tynn. Analysen viser at istedenfor å tydeliggjøre rettstilstanden (dersom dette var ambisjonen) hadde endringene de facto en delvis motsatt effekt i relasjon til inndragningsreglene. Ikke bare var det usikkert om unntakene i det hele tatt var nødvendige, men unntakenes innhold er uklart og rekkevidden er delvis uklar. To grunner til dette var at rekkevidden til den opprinnelige Grl. § 104 tilsynelatende ikke ble tilstrekkelig utredet, og at unntakene ikke i tilstrekkelig grad ble koordinert med innholdet i de materielle inndragningsreglene. En bedre løsning hadde muligens vært å la hovedregelen stå uten unntak, slik Grl. § 104 hadde gjort i nesten 200 år.
Esayas, Samson Yoseph & Tosoni, Luca (2024)

Article 61. Informed Consent to Participate in Testing in Real World Conditions Outside AI Regulatory

The EU Artificial Intelligence (AI) Act: A Commentary, , s. 942-960. - Full text in research archive
Furuseth, Eivind (2024)

Norway – Case E-3/21 PRA Group Europe AS – Interest Limitation Rule

CJEU - Recent Developments in Direct Taxation 2022, , s. 161-175.
Askeland, Bjarte (2024)

Ansvarsgrunnlag for tingskader i næringsforhold, voldt ved kunstig intelligens

Jussens Venner, 59(2) , s. 103-129. Doi: https://doi.org/10.18261/jv.59.2.1
Espeli, Harald (2024)

Skipsaksjeselskapsloven (1916-57)- Per Augdahls og lovavdelingens kamp mot skipsaksjeselskapenes unntak fra aksjeloven

Et selskapsliv : Festskrift til Tore Bråthen, , s. 245-264.
Schwemer, Sebastian Felix (2024)

Onlineplatformenes terms and conditions: grænser for aftalefriheden?

Informationsretsaftaler, , s. 211-237.
Schovsbo, Jens; Pedersen, Anja Møller, Riis, Thomas, Schwemer, Sebastian Felix & Udsen, Henrik (2024)

Informationsretsaftaler - aftalefrihed og lovregulering på det informationsretlige område

Informationsretsaftaler, , s. 1-16.
Innset, Ola & Rudberg, Elin Åström (2024)

Varieties of Marketization

Nordisk välfärdsforskning | Nordic Welfare Research, 9(1) , s. 11-27. Doi: https://doi.org/10.18261/nwr.9.1.2 - Full text in research archive

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The article develops a new framework for the study of market reforms in Nordic welfare states based on a division between “markets”, “quasi-markets” and “pseudo-markets”. The two latter types of marketization have been the most common, and the article exemplifies them by revisiting the early 1990s Swedish school reform, “Friskolereformen”—which instigated a quasi-market for publicly funded schools run by both for-profit companies and non-profit actors—and the Norwegian hospital reform, “Foretaksreformen” of 2001—which created what we call a pseudo-market, in which public hospitals were reorganized to mimic the structures of capitalist enterprise. By discussing the different reforms in relation to justification, the type of welfare state sector, and the political orientation of the government implementing the reform, our study sheds new light on similarities and differences in marketization processes in the Nordics. Particularly, we find that the justification for the reforms differed, with the Swedish reform being justified in ideological terms and the Norwegian in technocratic terms. Contrary to some literature, we hold that marketization has fundamentally altered Nordic welfare states and the relationship between capital and society in the Nordics, and we suggest that our framework could be used for future comparative studies of market reforms.
Bergo, Knut & Gamkinn, Hilde (2024)

Introduction to Sustainability Law

Karnov Group Norway AS Doi: https://www.karnovgroup.no/introduction-to-sustainability-law
Lind, Yvette & Avi-Yonah, Reuven S. (2024)

Taxation, Citizenship and Democracy in the 21st Century

Edward Elgar Publishing
Iversen, Astrid & Franchini, Daniel (2024)

Frozen Russian Assets to Finance Ukraine: Collateralization Instead of Confiscation

[Professional Article]. Lawfare Blog, - Full text in research archive
Kaltenborn, Jul Fredrik (2024)

Bruk av komparativ analyse som argumentasjon ved vurderingen av politiets speilkopieringsteknologi

Et selskapsliv : Festskrift til Tore Bråthen, , s. 354-368.
Goldman, Eric & Schwemer, Sebastian Felix (2024)

How the DMCA Anticipated the DSA’s Due Process Obligations

Verfassungsblog, Doi: https://doi.org/10.59704/3cadaa0214bb419f
Skjønberg, Alexander Sønderland; Hognestad, Eirik & Hotvedt, Marianne Jenum (2024)

Arbeidsrett. Individuelle og kollektive emner (4. utg.)

[Textbook]. Gyldendal Akademisk
Skjønberg, Alexander Sønderland (2024)

Videreføring av arbeids- og lønnsvilkår ved tariffskifte. Prinsipielle avklaringer om ettervirkning av tariffavtale. Arbeidsrettens dom 11. desember 2023 - AR-2023-26 (Grefsenhjemmet III)

[Professional Article]. Nytt i privatretten : nyhetsbrev for informasjon på det privatret,
Billbo, Tina & Wibye, Johan Vorland (2024)

Hensiktsmessighet i folketrygdloven § 12-5. Delrapport 1 – Det juridiske perspektiv

[Report Research]. Universitetet i Innlandet

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Denne delrapporten omfatter resultater fra den første av tre arbeidspakker i prosjektet «Hensiktsmessighet i folketrygdloven § 12-5 i et Nav perspektiv», også kalt HENSIKT-prosjektet. Formålet med arbeidspakke 1, juridisk del, er å beskrive hvordan «hensiktsmessighet» i folketrygdlovens § 12-5 er å forstå i et juridisk perspektiv og hvordan forståelsen har utviklet seg over tid. Prosjektet er et samarbeid mellom NTNU Samfunnsforskning A/S og Universitetet i Innlandet (INN), og er finansiert med FOU-midler fra Nav. Martin Inge Standal ved NTNU Samfunnsforskning A/S har prosjektlederansvaret for HENSIKT-prosjektet. Tina Billbo ved INN har ansvaret for prosjektets arbeidspakke 1, juridisk del, og har samarbeidet med Johan Vorland Wibye ved Handelshøgskolen BI om å skrive rapporten.
Novovic, Milos (2024)

The EU Digital Services Act (DSA): A Commentary

Kluwer Law International
Heiret, Yngve Solli & Innset, Ola (2024)

Austerity without deficits: The global political economy of Norway’s fiscal paradox

Environment & Planning. D, Society and Space, Doi: https://doi.org/10.1177/02637758241311020 - Full text in research archive

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This article advances a new theoretical understanding of the global political economy of austerity through an examination of austerity policies in Norway, a country with soaring fiscal surpluses. Critical scholarship has analyzed austerity as an incoherent economic idea – a product of unreasonable public accounting, or simply ideological nonsense. No national context seems to confirm such a view more than Norway, where wage growth has been curbed and welfare spending restrained in a context of unprecedented public prosperity. Yet, this article argues that there is a rational core to Norwegian ‘austerity without deficits’, if seen from the vantage point of capital in globally integrated neoliberal capitalism. Examining the development of Norwegian economic policies since the 1970s, we demonstrate how the Norwegian state has imposed austerity measures in order to bolster national capital’s global competitiveness. Disciplining labor and public budgets is, we argue, the cost of doing business in today’s world economy. We call this uneven and combined austerity: combining national economies in a global structure of interlocking dependence, neoliberal austerity imposes limits to popular demands for welfare and better material conditions of living, even in countries where public money abounds.
Schwencke, Hans Robert; Haugen, Dag Olav, Baksaas, Kjell Magne, Stenheim, Tonny & Avlesen-Østli, Erik (2024)

Årsregnskapet i teori og praksis 2023

Gyldendal Akademisk
Leppänen, Anna-Riitta; Flinterud, Guro, Long, Amy, O’Neill, Megan, Boucht, Per Johan Petersson, Schafer, Burkhard & Houtsonen, Jarmo (2024)

Stakeholders’ views of online surveillance capabilities: a comparative analysis of the debates in UK, Finland and Norway

Security Journal, 37, s. 1711-1740. Doi: https://doi.org/10.1057/s41284-024-00443-3 - Full text in research archive

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We examine how stakeholders (n = 74) in the United Kingdom, Finland and Norway perceive security authorities’ online surveillance capabilities, and how these perceptions form patterns transcending national borders and organisational boundaries. Using a Q-methodological approach, we found variation within and between nations that is usually obscured in the polarised public debates. Furthermore, our stakeholders presented areas of consensus not usually apparent in public discourses. We argue for using awareness of this nuance and areas of convergence as platforms on which to build more effective public debates to further principles of deliberative democracy.
Esayas, Samson Yoseph & Hauglid, Mathias K. (2024)

Public Sector Digitalisation in Norway: Current Trends and Challenges in the Legal Framework

Public Digitalisation in a Legal Perspective: Status, Challenges and Opportunities for Nordic-Baltic Cooperation, , s. 193-230. Doi: https://doi.org/10.6027/temanord2024-503 - Full text in research archive

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This chapter explores Norway's public digitalization efforts, assessing the effectiveness of legislative and policy measures in advancing the public sector's digitalization and examining the adequacy of safeguards for fundamental rights. Norway stands out for its highly digitalized public sector, a result of strategic legislative and policy initiatives promoting a digital-friendly environment. We pinpoint three key areas of focus in these endeavors. First, there have been numerous legislative initiatives enabling profiling and automated decision making in public agencies. While driven by efficiency objectives, these initiatives tend to be seen as tools to promote equal treatment. Second, changes have been made to counter challenges in data reuse hindering digital transformation and Artificial Intelligence (AI) implementation. Third, the advocacy for regulatory sandboxes emerges as a powerful force for experimentation and learning, with platforms like the Sandbox for Responsible AI setting examples. Despite the progress, challenges persist. Firstly, most initiatives focus on enabling decisions via hard-coded software, often neglecting advanced AI systems designed for decision support. Secondly, discretionary criteria in public administration law and semantic discrepancies across sector-specific regulations continue to be a stumbling block for automation and streamlined service delivery. Importantly, few laws directly tackle the challenges digitalization presents to fundamental democratic values and rights, due to a fragmented, sector-focused approach. Furthermore, we assess the AI Act's potential to facilitate AI implementation while redressing national law gaps concerning human rights and boosting AI use in public agencies. The Act places public administration under sharp scrutiny, as the bulk of the prohibitions and high-risk AI applications target the public sector’s use of AI. This focus promises to enhance the protection of individuals in this domain, especially concerning transparency, privacy, data protection, and anti-discrimination. Yet, we identify a potential conflict between the AI Act and a tendency in the Norwegian legal framework to restrict the use of AI for certain purposes. Finally, we put forth recommendations to boost digitalization while safeguarding human rights. Legislative actions should pave the way for the integration of advanced AI systems intended for decision support. There is a need for coordination of sector-specific initiatives and assessment of their impact on fundamental rights. To amplify these national endeavors, we point out areas where cross-border collaborations in the Nordic-Baltic regions could be vital, emphasizing data sharing, and learning from successful projects. Regulatory sandboxes offer another promising avenue for collaboration. With its considerable experience in sandboxes tailored for responsible AI, Norway stands as a beacon for other nations in the Nordic and Baltic regions.
Eftestøl, Ellen Johanne; Bask, Anu H. & Huemer, Maximilian (2024)

Towards a Zero-Emissions and Digitalized Transport Sector. Law, Regulation, and Logistics.

Edward Elgar Publishing Doi: https://doi.org/10.4337/9781035321469

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Bringing together an interdisciplinary team of contributors, this book tackles the legal, logistical and supply chain challenges facing the transport sector in the context of climate change and technological development. In particular, it focuses on the European Union, which has placed a strong emphasis on ensuring future sustainability.
Baste, Øystein Flø; Esayas, Samson Yoseph & Langford, Malcolm (2024)

Licensing of Reuse of Judgments: Analysis of Selected European Jurisdictions

[Report Research]. Council of Europe

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The online publication of judgments by states can strengthen the rule of law and democracy, by enhancing transparency and accountability, ensuring legal consistency, and improving access to legal services through new data-driven technologies. However, it raises also significant concerns. The reuse of judgments poses risks for respect for privacy, the fair public administration of justice, and intellectual property rights – which may be complicated by the increasing use of AI. Licenses can play a crucial role in mitigating and managing these risks when judgments are made available online. This report examines how licenses are employed in selected European countries to govern the reuse of judgments published online. After charting how licences are increasing used to regulate open government data and providing and overview of relevant European legislation, the report analyses the framework and practice in five countries: UK, France, Estonia, Finlandand Norway. Drawing on desk research and interviews with key actors, we analyse each country along four main vectors: (1) requirement of a licence; (2) approval process; (3) terms and conditions for reuse; and (4) technical conditions for reuse. We also analyse the broader governance of open judgment data, including the existence of monitoring and enforcement mechanisms, and the background context in each country. The latter includes the current volume of published judgments and whether there are felt needs to encourage or restrain the emergent legal technology sector. The report finds that there are significant differences in licensing approaches among the countries, even if they share some common features. In some jurisdictions, there is almost no regulation of reuse while in others there specific licensing requirements concerning privacy and responsible AI use, while approval processes or technical restrictions govern bulk use for computational use. Based on the findings, the report presents three recommendations to advance the development of licensing practices in Europe. These are to: (1) develop national policies for licensing arrangements in line with national goals, but also legal duties and restrictions; (2) create European models for licensing of online judgments that correspond with different national interests; and (3) establish a European Working Group to share national experiences and develop model licences.
Hotvedt, Marianne Jenum & Skjønberg, Alexander Sønderland (2024)

Arbeidsretten

Knophs oversikt over Norges rett, 16. utgave, , s. 446-491.
Gjems-Onstad, Ole & Furuseth, Eivind (2024)

Skattelovsamling for studenter 2024-2025

[Encyclopedia]. Gyldendal Norsk Forlag A/S
Baste, Øystein Flø; Ericson, Ingvild & Kvalø, Kirsten Kolstad (2024)

Høringsuttalelse som svar på Justis- og beredskapsdepartementets anmodning om innspill til etterkontroll av personopplysningsloven, datert 2. juli 2024

[Professional Article]. www.regjeringen.no,

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Høringsuttalelsen adresserer barns manglende forutsetninger for å ivareta eget personvern i møte med tekselskaper, skole eller andre. Dagens personopplysningsregelverk forutsetter at den enkelte selv påklager personvernbrudd til Datatilsynet. Dette er for barn en helt teoretisk mulighet – både fordi de er barn, men også fordi personvernbruddene ofte skjer i komplekse digitale systemer som rammer et svært stort antall brukere samtidig. Forfatterne oppfordrer her norske myndigheter til å åpne for at organer og ideelle organisasjoner kan påklage personvernbrudd på barns vegne, i medhold av personvernforordningen art. 80 nr. 2.
Grønmo, Sigmund & Hernes, Gudmund (2024)

Ørjar Øyen - nekrolog

Aftenposten (morgenutg. : trykt utg.),
Folkvord, Benn & Furuseth, Eivind (2024)

Den umulige exit-skatten

[Popular Science Article]. Skatterett, 43(1) , s. 1-1. Doi: https://www.scup.com/doi/full/10.18261/skatterett.43.1.1
Hemmingby, Anette (2023)

Doms- og materialsamling. Juss for utdanningssektoren. Bind 1

[Encyclopedia]. Karnov Group Norway AS
Hemmingby, Anette (2023)

Karnov Lovkommentar: Lov om 1. og 17. mai som høgtidsdager

Karnov lovkommentarer,
Innset, Ola (2023)

Context and the Neoliberalism Wars

[Professional Article]. Œconomia – Histoire/Epistémologie/Philosophie, 13(1) , s. 101-114. Doi: https://doi.org/10.4000/oeconomia.14061
Furuseth, Eivind (2023)

Good faith in domestic and international tax law - Norway

Good faith in domestic and international tax law, , s. 599-619.
Sogner, Knut (2023)

Hvor går arbeiderhistorien?

[Professional Article]. Arbeiderhistorie, 37(1) , s. 173-174. Doi: https://doi.org/10.18261/arbeiderhistorie.37.1.12
Langfeldt, Sverre Faafeng; Bråthen, Tore Kristian, Viken, Monica & Minde, Stine Winger (2023)

Lov og rett for næringslivet

[Textbook]. Fagbokforlaget
Olsen, Henrik Palmer; Højmark-Bertelsen, Malte & Schwemer, Sebastian Felix (2023)

Applying NLP to Support Legal Decision-making in Administrative Appeal Boards in the EU

CEUR Workshop Proceedings, 3441, s. 103-110.
Innset, Ola (2023)

Dual Argument, Double Truth: On the Continued Importance of the State in Neoliberal Thought.

Journal of the History of Economic Thought (JHET), 45(4) Doi: https://doi.org/10.1017/S105383722200044X - Full text in research archive

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It has been established that the neoliberal creed arising in the interwar and early postwar years, despite its strong rejection of economic planning, also entailed a rejection of laissez-faire liberalism. This article argues that recent attempts at construing early neoliberalism as thus being a more nuanced or moderate creed than later iterations are nonetheless flawed. The “dual argument” of early neoliberalism indicated a new approach to market liberalism in which the state was not seen as the market’s opposite but rather its precondition. This important move is obscured by the language of moderation and nuance. In place of “the radicalization thesis,” the second part of the article considers Philip Mirowski’s concept of a “double-truth doctrine” and argues that an appreciation of the state for social and economic governance is a common feature of different neoliberalisms, which nonetheless differ in their preferred policy suggestions for the use of state power.
Esayas, Samson Yoseph (2023)

The Important Role of Emergence in Conceptualizing the Challenges of New Technologies to Private Law

European Review of Private Law, 31(4) , s. 779-822. - Full text in research archive

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Consider the following legal quandaries: a victim of a wrongdoing without a perpetrator, a work of art without an author, or the possibility that the sum of legally compliant behaviors give rise to non-compliance. Welcome to the world of emergence in law. The concept of emergent properties is central to systems thinking. It is commonly expressed as “the whole is more than the sum of its parts” where the “whole” represents the “emergent property.” This concept helps us understand how complexity emerges and allows systems engineers to look beyond the properties of individual components of a system and understand the system as a complex whole. In practice, this way of thinking militates against two kinds of fallacies: the fallacy of composition and the fallacy of division. The former occurs when one wrongfully attributes the properties of the component parts to the system as a whole whereas the latter arises when one wrongfully attributes the properties of the system as a whole to component parts. I argue that emergence provides an overarching framework to explain the challenges that technological developments associated with big data, artificial intelligence (AI) and robotics pose for different domains of private law, including privacy, data protection, IP, and tort laws. By creating new objects, possibilities for new action and new relationships, changes associated with the above technologies encourage the formation of emergent properties, which in turn pose attribution challenges for these legal domains. Two attribution challenges are particularly noteworthy. If we fail to address them properly, they may lead to the fallacies of composition and/or division. Further, emergence may help explain some of the regulatory responses and suggestions provoked by changes associated with the above technologies. For example, emergence and the desire to avoid the fallacy of division can explain suggestions to grant AI systems some form of legal (electronic) personhood and thereby bestow legal responsibility or entitlement on them. Thus, one way the law might usefully adapt during times of technological change would be by taking emergence seriously. This includes recognizing the possibility that the sum of fully complaint behaviours may create behaviour that is not compliant or not in the spirit of the law. Taking emergence seriously would also include being open to the prospect of a harm or legal entitlement existing without a perpetrator or a rightholder and finding new ways to address this prospect.
Skjønberg, Alexander Sønderland (2023)

Norway Supreme Court HR-2021-1193-A Individual after-effect of provisions of salary supplement cannot be based on the norms of managerial prerogative

International Labour Law Reports, , s. 435-445. Doi: https://doi.org/10.1163/22116028-04301005 - Full text in research archive
Espeli, Harald (2023)

Institusjonalisert ukultur med korrupte elementer

[Popular Science Article]. Stat & Styring, 22(44) , s. 56-53. Doi: https://doi.org/10.18261/stat.33.4.11
Lind, Yvette (2023)

A Fiscal Exploration of the Social Contract in Times of Crisis – Financially Sound or Unfair to the Taxpayers?

Austaxpolicy, - Full text in research archive
Emberland, Marius (2023)

Kommentarer til Lov om etterretningstjenesten, Karnov lovkommentarer (2023)

Karnov lovkommentarer,
Furuseth, Eivind (2023)

Mandatory disclosure rules in Norway

Mandatory disclosure rules, , s. 625-647.
Hemmingby, Anette (2023)

Kan arbeidsgiver bruke tips til å betale arbeidsgiveravgift? (Tipssaken) - HR-2023-728-A

Nytt i privatretten : nyhetsbrev for informasjon på det privatret,
Schwemer, Sebastian Felix (2023)

Digital Services Act: a reform of the e-Commerce Directive and much more

Research Handbook on EU Internet Law, , s. 232-252. Doi: https://doi.org/10.4337/9781803920887.00020
Innset, Ola (2023)

From open borders to ‘rasisit’: libertarianism and populism on the Scandinavian periphery (1980–1994)

Journal of Political Ideologies, , s. 373-391. Doi: https://doi.org/10.1080/13569317.2023.2249647 - Full text in research archive

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In 1980s Norway, a group committed to libertarian ideology became influential within Fremskrittspartiet. This new party became known for its opposition not only to taxation and public spending, but also to non-western immigration. The libertarians within the same party, however, advocated open borders. The libertarians were ousted from the party in 1994, but libertarianism has remained a key plank in the party’s otherwise national-conservative ideology. Crossovers and alliances between cosmopolitan libertarians and nationalistic anti-immigration groups have become commonplace, and through an analysis of the Norwegian libertarian movement, I argue that these are possible due to the idea of open borders only holding a peripheral position within libertarian ideology. The issue of open borders was given some attention in debates between libertarians and populists within FrP, but was not an important ideological concept for the intellectuals behind the libertarian journal Ideer om Frihet. The article thus argues that a commitment to what we may call cosmopolitanism does exist within libertarianism and may be used to make sense of core concepts such as individualism, freedom and markets, but is nonetheless expendable for most libertarians, as they were for the Norwegian libertarians who found a home in the country’s most nativist political party.
Lind, Yvette (2023)

How to Award Financial Aid Amidst a Pandemic Through the Lens of a Tax Scholar

Tax Law in Times of Crisis and Recovery, , s. 307-326.

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This chapter describes and analyses the necessary considerations, both of a practical and theoretical nature, when attempting to design a legal framework for how to award fi nancial aid in connection to an epidemic, pandemic, or crisis. Consequently, the chapter provides an in-depth commentary on the what may be considered as a best-practice design and implementation of such fi nancial aid measures through the inclusion of legal, economic and political considerations. Th ese considerations are drawn from both legal and economic scholarship and are supported by empirical material gathered from a variety of jurisdictions across the globe.
Hernes, Gudmund (2023)

The Greatest Adventure of All

[Professional Article]. UNESCO International Institute for Educational Planning,
Gjems-Onstad, Ole (2023)

Skatteutvalget NOU 2022: 20 – skrivebordsøvelser uten stresstesting

Skatterett, , s. 331-353. Doi: https://doi.org/10.18261/skatterett.41.4.2 - Full text in research archive

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Denne artikkelen vurderer kritisk enkelte av Torvik-utvalgets forslag (NOU 2022: 20). Det legges særlig vekt på de mange utkast til vesentlig høyere boligskatt, samt formuesskatt og arveskatt.
Pettersen, Jenni Maria (2023)

Ulovfestet ansvar for sakskostnader idømt aksjeselskap etter Sea Lice-dommen (HR-2022-1148-A)

Nordisk Tidsskrift for Selskabsret, 2(3) - Full text in research archive

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This article analyzes the Norwegian Supreme Court’s judgement (HR-2022-1148-A) regarding personal liability for a company’s litigation cost. The CEO/board of directors were held liable under non-statutory civil procedure law due to moving litigation cost from the parent company to a subsidiary. The Supreme Court expanded the scope of non-statutory civil procedure law whilst stating for the first time that it exists a non-statutory personal liability within company law. However, the author question whether there is a need for non-statutory personal liability within Norwegian company law.
Gjems-Onstad, Ole (2023)

Lyset: dødens farge - livets slutt i kunst og litteratur hele nummeret 64 s

[Popular Science Article]. Dyade, , s. 1-64.
Novovic, Milos (2023)

Arbitrability of Data Protection Disputes: Personal Data, Personalized Justice?

European Review of Contract Law (ERCL), 19(3) , s. 215-238. Doi: https://doi.org/10.1515/ercl-2023-2012 - Full text in research archive

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This article explores the interplay between international arbitration and data subject compensation claims under the General Data Protection Regulation (GDPR). The analysis focuses on the validity and enforcement of arbitration agreements and the resulting awards. The article argues that despite potential skepticism, arbitration can offer significant benefits to data subjects, and that compensation claims under the GDPR should be considered arbitrable under the New York Convention and CJEU case law. The article further argues that EU courts have a duty to refer disputes to arbitration, and that the mandatory provisions of EU law have limited means of interfering with this duty. Furthermore, it establishes that the misapplication of GDPR provisions does not automatically justify the denial of arbitral award recognition. The article argues that this is a natural extension of trust traditionally shown to arbitrators, and that such trust should not be easily cast aside.
Ellingsæter, Sjur Swensen (2023)

Creditor Priority in European Bank Insolvency Law: Financial Stability and the Hierarchy of Claims

Hart Publishing Ltd
Lind, Yvette (2023)

Scandinavian Law through the Looking Glass: A Comparative Study on the Historical Development of GAARs in Sweden, Denmark, and Norway

Studies in the History of Tax Law, Volume 11, - Full text in research archive

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This paper explores how general anti-avoidance rules (GAARs) have developed over time in the Scandinavian countries (Sweden, Denmark, and Norway) and what this development can convey when considering legal culture and legal traditions in the individual countries. Consequently, the issue is approached from a comparative perspective. The traditional acceptance of a strong Scandinavian legal culture is revisited with the intention of providing an enhanced understanding of the power dynamics between the legislator, the judiciary, and the tax administration within the Scandinavian tax systems. The findings of the study are of great relevance to other jurisdictions given the impact of ongoing international tax developments at OECD and EU level
Gjems-Onstad, Ole (2023)

Tax Avoidance from a Norwegian Perspective: VAT Avoidance vs Income Tax Avoidance - The Norwegian 2020 Approach

EU Value Added Tax and Beyond. Essays in honor of Ben Terra, , s. 277-290.
Lind, Yvette (2023)

Freedom of Religion: An Ambiguous Right in the Contemporary European Legal Order

The Journal of Law and Religion, 38(3) , s. 492-494. Doi: https://doi.org/10.1017/jlr.2023.24
Birkeland, Kari (2023)

Kommentarer til regnskapsførerloven 1993

Karnov lovkommentarer,
Bråthen, Tore Kristian (2023)

HR-2023-1128-A (Kvinnherad Breiband): Utløses forkjøpsrett til aksjer av fusjon og fisjon?

Nytt i privatretten : nyhetsbrev for informasjon på det privatret,
Bråthen, Tore Kristian & Birkeland, Kari (2023)

Ny lovgivning 29.10.2022-17.02.23

[Popular Science Article]. Nordisk Tidsskrift for Selskabsret, (4) , s. 367-375.
Schwemer, Sebastian Felix; Katzenbach, Christian, Dergacheva, Daria, Riis, Thomas & Quintais, João Pedro (2023)

Impact of content moderation practices and technologies on access and diversity

[Report Research]. ReCreating Europe
Lind, Yvette (2023)

Blurring the separation of powers – a legal and political study of the phenomenon of tax administrations moving from the executive branch towards the legislative branch

eJournal of Tax Research, 21(2) , s. 383-405. - Full text in research archive

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This article elucidates the more recent developments concerning the role and mandate of tax administrations and the consequential contemporary challenges that these events pose to democracy, in particular the separation of powers. In some jurisdictions, there has been a noticeable evolution whereby tax administrations have moved from being the executive branch, stated differently, enforcing tax laws, and collecting tax revenues, towards being part of the legislative branch. The Covid-19 pandemic and the emergency mandates that were enacted amidst it facilitated various governmental agencies, such as the tax administration, to gain greater numbers of mandates and to operate without boundaries due to the ongoing crisis. However, the extension of the mandate given to tax administrations was already noticeable in some jurisdictions before the pandemic with Sweden being one good example, a pre-existing process that the author argues has been enabled and exacerbated by the last three decades of international tax developments at the OECD and EU levels in connection to the regulation of international tax competition and harmful tax practices. Sweden is used as a case study, but the findings are applicable to a multitude of jurisdictions given the nature of the topic and subsequent discussions.
Lind, Yvette (2023)

The Fundamentals of Tax Incentives

Skatterett, 42(1) , s. 15-38. Doi: https://doi.org/10.18261/skatterett.42.1.3

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Tax incentives play a central role when attempting to combat societal problems, such as climate change and wealth inequality, and many countries have attempted to employ such tax measures when pursuing policy goals and subsequently inducing behavioural change on the level of both consumption and production. However, the use of tax incentives instigates tax planning schemes and potentially disguised, and consequently unlawful, state aid. Therefore, tax incentives have been acknowledged by both the EU and the OECD as problematic when considering international tax competition. Therefore, the complexity of tax incentives is palpable and consequently offers a promising, but challenging, research field. Consequently, this paper provides an introduction to the anatomy of tax incentives. Policymakers and scholars from disciplines such as law, economics, and politics are provided an introduction to the methodological and theoretical considerations commonly linked to the design, implementation, and evaluation of such tax measures. These considerations are described through a multidisciplinary prism and therefore go beyond the traditional technical study often employed by legal scholars. In the spirit of moving beyond legal technicalities, the paper provides tools for how to evaluate a tax incentive once designed and implemented. This evaluation may be of a traditional legal nature, which involves an emphasis on technical features and the upholding of legal certainty (principally equal treatment and predictability). The evaluation may also acquire a political nature by focusing on the regulatory functions that have been dictated by underpinning tax policies. Finally, the evaluation may be of an economic nature where emphasis is placed on economic efficiency, economic competitiveness, administrative simplicity, adequacy, and equity. The paper pedagogically combines these differing lenses when arguing for a more holistic and pragmatic approach when contemplating tax incentives.
Hemmingby, Anette (2023)

Doms- og materialsamling. Juss for utdanningssektoren. Bind 2

[Encyclopedia]. Karnov Group Norway AS
Espeli, Harald (2023)

Riksrevisjonen – et viktig kontrollorgan.

[Popular Science Article]. Prosa - tidsskrift for skribenter, (2) , s. 48-55.
Bergo, Knut (2023)

Avveiningsmodellen- en analyse av norske særtrekk

Jussens Venner, 58, s. 252-303.
Furuseth, Eivind (2023)

Norway: Supreme Court - Posseidon (HR-2021-1243-A)

Tax Treaty Case Law around the Globe 2022, , s. 291-303.
Ellingsæter, Sjur Swensen (2023)

Konkurs og rekonstruksjon

Kriseregulering: Lovgivning under koronakrisen, , s. 597-618.
Askeland, Bjarte (2023)

Jørn Jacobsen, Legal reform research

[Professional Article]. Lov og Rett, , s. 134-137. Doi: https://doi.org/10.18261/lor.62.2.7
Bråthen, Tore Kristian (2023)

NOU 2023: 2 Fremtidens apotek

[Report Research]. Helse- og omsorgsdepartementet
Ericson, Ingvild Schiøll (2023)

MyGame, strømming av breddeidrett og barns personvern

Lov & Data, ( 153 1/2023)
Quintais, João Pedro & Schwemer, Sebastian Felix (2023)

Frequently Asked Questions (FAQs) and Guidelines for Intermediary Platforms

[Report Research]. ReCreating Europe
Lind, Yvette (2023)

Pandemocracy in Europe: Power, Parliaments and People in Times of COVID-19

The American journal of comparative law, Doi: https://doi.org/10.1093/ajcl/avad025
Skjønberg, Alexander Sønderland (2023)

Kollektiv arbeidsrett : En artikkelsamling

Universitetsforlaget
Eidsvold-Tøien, Irina (2023)

Remunerating authors and performers: Are statutory fair compensation provisions sufficient?

The Exploitation of Intellectual Property Rights: In Search of the Right Balance, , s. 187-215. Doi: https://doi.org/10.4337/9781035311460.00013
Espeli, Harald (2023)

Handelslønnsloven 1918–1925 – et lokalhistorisk perspektiv

Heimen - Lokal og regional historie, 59(4) , s. 330-350. Doi: https://doi.org/10.18261/heimen.59.4.5 - Full text in research archive

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Artikkelen beskriver og analyserer i hvilken grad og hvordan minstelønnsloven for underordnede handelsfolk av 1918 ble innført og eventuelt avviklet i norske kommuner frem til loven ble avviklet i 1925. 40 kommuner innførte loven i hele eller deler av perioden loven gjaldt, hvorav de fleste var større byer. Minstelønnsloven omfattet de fleste funksjonærer i privat sektor og var en radikal reguleringsform som krevde kommunestyrevedtak for å bli innført og videreført etter 1921. I og med at minstelønnssatsene var de samme for kvinner og menn, var loven et viktig lønnspolitisk likestillingstiltak i Norge. Loven krevde en aktiv kommunalpolitisk forankring som ikke er undersøkt tidligere. Artikkelen bygger på bredt kildemateriale fra blant annet byarkiver og lokalaviser
Sogner, Knut (2023)

Academics as teachers of business responsibility? Historians, philosophers, and the maturation of the young minds within Norwegian business schools

Practicing responsibility in business schools : Implications for teaching, research, and innovation, , s. 226-238. Doi: https://doi.org/10.4337/9781035313174
Furuseth, Eivind (2023)

Norway: Whether the Norwegian/Domestic Tax Credit Rules Were in Conflict with Article 23 of the Tax Treaty – Case No: 19-083263TVI-THOD/1

Tax Treaty Case Law around the Globe 2022, , s. 339-351.
Anderssen, Harald Benestad (2023)

Lovkommentarer til Forbrukerkjøpsloven

Karnov lovkommentarer,
Innset, Ola (2023)

Ideen som trollbinder både Silicon Valley-kapitalister og europeiske sosialister

[Popular Science Article]. Morgenbladet,
Christensen, Sverre August (2023)

Explaining State Ownership in Listed Companies in Norway

Enterprise & Society, Doi: https://doi.org/10.1017/eso.2023.19 - Full text in research archive

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This article aims to explain the considerable state ownership in listed companies in Norway (SOiN) at present. The extant literature has pointed to alleged national idiosyncrasies to explain this special feature of Norwegian capitalism. The main contribution of this article is a comparative perspective. It shows that most European countries have pursued selective protectionism (i.e., to secure national ownership in key companies). It also shows that financial capital was not crucial for selective protectionism. On this background, the article discusses why state ownership became the mode of selective protectionism in Norway. It argues that the main reason is that large private (often multinational) companies did not develop in the wake of the second Industrial Revolution. Another key reason is that a specific hybrid ownership model that was developed after 1945 became an available institutional solution for securing national ownership after 1990. A common ground and a compromise were found on this model, based both on trust and distrust toward the state: a trust in that the state could operate as a passive and private owner, and a corresponding distrust in the state as an active industrialist and owner.
Skjønberg, Alexander Sønderland (2023)

Etter hundre år var visst allting ikke glemt likevel : Høyesteretts dom i HR-2021-1193-A Grefsenhjemmet II

Kollektiv arbeidsrett : En artikkelsamling, , s. 171-198. - Full text in research archive
Inghammar, Andreas & Skjønberg, Alexander Sønderland (2023)

The Impact of Populism on Scandinavian Labour Law: The Cases of Norway and Sweden

International Journal of Comparative Labour Law and Industrial Relations, 39(1) , s. 97-120. Doi: https://doi.org/10.54648/ijcl2023006 - Full text in research archive

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Modern populism has developed in Scandinavia since at least the 1970s, first in Norway and Denmark but more recently also in Sweden. Populist political parties have been well-established in Scandinavian Parliaments for many years. However, from a labour law perspective, the populist impact, if any, has been limited and populist discourse has primarily focused on issues such as migration and the European Union (EU), and to some extent ‘welfare tourism’. This article examines the development of populist movements in Norway and Sweden and analyses the possible impact of populist policies on national labour law. The conclusion is that Nordic industrial relations and labour market regulations, based on strong and representative trade unions and well-organized and responsible employer federations, act as a robust counterweight to populist policies on the labour market. Section 2 of the article consists of a discussion of how we understand the development of modern populism in a Norwegian and Swedish perspective. Section 3 explores the extent to which populist political ideas have directly impacted or indirectly influenced labour market regulations in the two countries. In concluding, section 4 monitors the potency of strong and well-established industrial relations as a countervailing force to populist political movements.
Hernes, Gudmund (2023)

Medier, makt og myter. Krigen på bakken, krigen i mediene og krigen om mytene

Norsk medietidsskrift (NMT), 30(3) Doi: https://doi.org/10.18261/nmt.30.3.8 - Full text in research archive

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I en hommage til krigskorrespondenter, skrev jeg i Morgenbladet 1.4.2022 bl.a. I krig kan pressen spille ulike roller: støtte, starte eller stanse. ... Et sterkt eksempel på journalisters rolle i å stanse kriger, er rapportene og bildene fra Vietnamkrigen – «den første TV-krig».1 De viste ødeleggelser, tap, vold og vanstyre som generalene dekket over. De sterkeste enkeltbilder er «Napalm-piken» som løper med napalm som brenner på kroppen, og dødsgrøften ved landsbyen My Lai der flere hundre ble massakrert av amerikanske styrker. Opinionen vendte seg mot krigen.2 I en velorientert og velskrevet kommentar i Morgenbladet uken etter, den 8.4.22, fastslo Khang Nguyen at «Pressen stanset ikke Vietnamkrigen. Gudmund Hernes resirkulerer en seiglivet vandrehistorie uten støtte i medieforskningen».3
Gunnarson, Åsa & Lind, Yvette (2023)

Swedish (tax) constitutionalism. Through the lens of equality and fairness

Review of international and European Economic Law (RIEEL), 2(3) - Full text in research archive

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Like any other country, Sweden has constitutional rules that affect the tax system. According to the authors, said constitutional norms focus on a certain tradition that must be evaluated on the basis of a new understanding of the function of tax constitutional law, and the formal and legal aspects of the constitution must be studied in the context of the political and economic objectives of these regulations. For the authors, this approach is particularly important since modern tax systems seem to increase the structural problems of fair and sustainable taxation. Likewise, they emphasize the relevance of human rights to frame tax policies and how they can serve as a bridge between tax policies and issues related to social and economic justice.
Ekberg, Espen & Merok, Eivind (2023)

When strategic renewal fails: 25 years of continuous losses at a large Norwegian consumer co-op, 1990-2014

The Consumer Co-operative Sector. International Perspectives on Strategic Renewal, , s. 52-70. Doi: https://doi.org/10.4324/9781003333838-5
Eftestøl, Ellen J. (2023)

The proposed extension of the EU-ETS to shipping – BIMCO´s ETS – allowances (ETSA) clause for time charter parties 2022 filling a legal gap

Protecting maritime operators in a changing regulatory and technological environment, , s. 321-337. - Full text in research archive

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This Chapter outlines the proposed inclusion of shipping to the European Union’s Emissions Trading System (EU-ETS) as of November 2022, as well as BIMCO’s ETS — emission trading scheme allowance clause for Time Charter Parties 2022, which covers a legal gap on the very important question on who the end payer of the emission allowances under the proposed system will be. According to the present proposal, the Shipping Company, which is defined as the Shipowner or any other person that has assumed responsibility for the operation of the ship from the Shipowner, is responsible for compliance.
Ekberg, Espen; Wilson, John, Webster, Anthony & Skurnik, Samuli (2023)

Consumer co-operation around the world: ‘Strategic renewal’ since 1980?

[Professional Article]. Journal of Co-operative Studies, 56(2) , s. 35-40.
Eidsvold-Tøien, Irina & Stenvik, Are (2023)

Copyright for Performers – An Obligation under International Law

Journal of Intellectual Property Law & Practice (JIPLP), 18(10) Doi: https://doi.org/10.1093/jiplp/jpad073 - Full text in research archive

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Performers’ performances are protected through a so-called neighbouring rights structure, which is in some respects weaker than the copyright proper. Most importantly, performers’ performances have a shorter term of protection than works of authorship and are not protected against imitations. Nor is the protection conditional upon the performance taking a particular form; the protection conferred on a professional, outstanding artistic performance is the same as that conferred on a reading by a child. It has long been debated whether performing artists, in addition to or instead of neighbouring rights, can claim copyright to their performances as adaptations of the performed work. Such protection would be based on the performer’s cultural contribution and might serve to put the performance on a par with other creative works, such as the painter’s expression of how she sees and wishes to convey a landscape or the translator’s recreation of a literary work in another language. In the article, we conclude that neither international treaties nor European Union law (EU- Law) prevents the granting of copyright to performers’ original performances in national law and EU law. On the contrary, the uniform meaning of the term ‘work of authorship’ in EU law probably implies that Member States are required to grant copyright protection in performers’ performances that fulfil the originality requirement.
Ekberg, Espen; Wilson, John, Webster, Anthony & Skurnik, Samuli (2023)

Strategic renewal in the consumer co-operative sector: An international study

The Consumer Co-operative Sector. International Perspectives on Strategic Renewal, , s. 1-8. Doi: https://doi.org/10.4324/9781003333838-1
Wilson, John; Webster, Anthony, Ekberg, Espen & Skurnik, Samuli (2023)

The Consumer Co-operative Sector. International Perspectives on Strategic Renewal

Routledge
Ekberg, Espen; Webster, Anthony, Wilson, John & Skurnik, Samuli (2023)

Themes, lessons and further research

The Consumer Co-operative Sector. International Perspectives on Strategic Renewal, , s. 221-230. Doi: https://doi.org/10.4324/9781003333838-17
Hotvedt, Marianne Jenum & Skjønberg, Alexander Sønderland (2023)

The Supreme Court's Influence on the Evolution of Labour Law in Norway

The Impact of the Supreme Courts on the Development of Labour Law in Europe, - Full text in research archive
Tørstad, Vegard Heggelund (2023)

Can transparency strengthen the legitimacy of international institutions? Evidence from the UN Security Council

Journal of Peace Research, Doi: https://doi.org/10.1177/00223433221123996 - Full text in research archive

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Can transparency enhance the legitimacy of international institutions? As transparency has become a widely applied procedural standard in international politics, a range of institutions have implemented transparency reforms under the presumption that increased transparency can elicit support among relevant audiences. This article evaluates whether increased transparency in the UN Security Council leads to enhanced legitimacy perceptions among UN member-states. The article first traces the history of Security Council reform since 1990 and draws on interviews with diplomats and observers to describe a transparency reform the Council enacted in 2006. Next, the article uses longitudinal content analysis to empirically probe the legitimation effects of that transparency reform. The empirical analysis is based on an original dataset of 4,303 legitimacy statements made by UN member-states in annual UN General Assembly debates over the periods 1990–2006 and 2006–18. The findings cast doubt over the potential of transparency reform to improve the Council’s legitimacy; instead they suggest that increasing the direct participation of the wider UN membership may be a more viable legitimation strategy. This article contributes to existing international legitimacy literature by providing empirical evidence on the relationship between transparency and legitimacy, and by demonstrating which institutional features that affect the perceived legitimacy of the Security Council.
Davis, Peter Alexander Earls & Schwemer, Sebastian Felix (2023)

Rethinking Decisions under Article 22 of the GDPR: Implications for Semi-Automated Legal Decision-Making

CEUR Workshop Proceedings, 3423, s. 81-89.
Jahre, Marianne; Ditlev-Simonsen, Caroline Dale, Chao, Emmanuel, Czerwinska, Anna C & Mushi, Mary (2023)

Sustainable New Business Development in the Global South - Supply Chains and Networks

The international journal of Business and Management in Emerging Markets (IJOBMEM), 2(1) - Full text in research archive

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To improve understanding of factors to take into account when developing and implementing new sustainable business opportunities in the Global South. The study uses a phenomenon-based approach. Building on three research streams – sustainable supply chain management (SSCM), the industrial network approach (INA) and sustainable entrepreneurship (SE) – this paper develops a conceptual framework and demonstrates its applicability using a relevant case study: Business Opportunities for the Opuntia cactus (prickly pear) in Tanzania. New business opportunities can be identified from three different perspectives: demand-pull, supply-push, and gaps in supply chains. The proposed framework suggests how to include all three perspectives and what factors to account for in development and implementation.
Schwencke, Hans Robert; Haugen, Dag Olav, Baksaas, Kjell Magne, Stenheim, Tonny & Avlesen-Østli, Erik (2023)

Årsregnskapet i teori og praksis 2022

Gyldendal Akademisk
Eftestøl, Ellen J. & Yliheljo, Emilie (2023)

International Shipping: Who Levels the Playing Field?

Regulation of Risk Transport, Trade and Environment in Perspective, , s. 282-314. Doi: https://doi.org/10.1163/9789004518681_010 - Full text in research archive
Stoknes, Per Espen; Aslaksen, Iulie, Goluke, Ulrich, Randers, Jørgen & Garnåsjordet, Per Arild (2023)

Plausible futures for the Norwegian offshore energy sector: Business as usual, harvest or rebuild?

Energy Policy, 184 Doi: https://doi.org/10.1016/j.enpol.2023.113887 - Full text in research archive

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The global energy transition from fossil to low-carbon energy challenges the future of the Norwegian petroleum sector, a major factor in the country's economy, now facing financial climate risk and long-term declining demand, particularly for gas to the EU. What energy policies can assist transition into a low-carbon society? We explore three investment scenarios for the Norwegian offshore energy sector from 2020 to 2070: 1) Business as usual, 2) Increasing cash-flow by harvesting existing petroleum fields and cutting investments (Harvest-and-Exit), or 3) Rebuilding with green offshore energy investments. In a new economic model, we compare impacts on key macro- and sector-economic variables. We find that rebuilding by investing moderately in green offshore energy production could reverse the extra job decline that a quicker phase-out of petroleum investments would incur. The impacts on the Norwegian sovereign wealth fund - Government Pension Fund Global - and on gross domestic product (GDP) per capita are insignificant to 2050 and positive by 2070. The simulated investments and economic results can be compared with observations to constitute forward-looking indicators for energy transitioning in producer countries.
Broek, Tijs van den; Haubrich, Giselene Feiten, Razmerita, Liana, Murero, Monica, Marx, Julian, Lind, Yvette, Brakel-Ahmed, Fiza, Cook, Laura & Boer, Pim de (2023)

Digital Nomads: Opportunities and Challenges for the Future of Work in the Post-Covid Society

[Report Research]. The Network Institute, Aurora
Birkeland, Kari (2023)

Ny praksis - Norge

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (4) , s. 386-389.
Tveit, Andreas Kokkvoll & Tørstad, Vegard (2023)

The relative effectiveness of overlapping international institutions: European Union versus United Nations regulations of air pollution

International Political Science Review, 45(4) , s. 441-454. Doi: https://doi.org/10.1177/01925121221145496 - Full text in research archive

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Which types of international institutions display higher ability to change states’ behaviour? This article assesses the relative environmental effectiveness of a management-based (‘soft’) and an enforcement-based (‘hard’) international agreement: the United Nations Sofia Protocol and a European Union directive. Using difference-in-differences analysis, we find that the European Union directive is more effective in inducing emissions reductions than the United Nation’s Sofia Protocol. We propose that the European Union’s enforcement capacity is a likely driver of the directive’s effectiveness. The article makes two contributions to existing literature. First, we provide causal evidence on the relative importance of overlapping international institutions in regulating environmental policy outcomes, elucidating how an apparent emissions-reducing effect of a ‘soft’ United Nations Protocol is in fact driven by the existence of overlapping ‘hard’ European Union regulation. Second, we demonstrate how states’ enthusiasm for emissions regulations can explain the relative effectiveness of soft and hard law institutions.
Nygaard, Pål; Erlien, Trond Holmen & Malonæs, Tine Petersen (2023)

The role of projects in shaping businesses capabilities and structure since the 1960s

Business History, , s. 1-24. Doi: https://doi.org/10.1080/00076791.2023.2204230 - Full text in research archive

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Project studies have emerged as a thriving subfield of management and organisation research. Central to project studies, is the idea that engaging in projects has long-term effects on businesses capabilities and structure. While understanding organisational change has been central to business history’s mission, historians have paid little attention to the role projects play in shaping organisations. We address this gap. Based on three cases, we analyse why and how businesses in different contexts increased their engagement with projects, whether their engagement was part of a conscious strategy, and how it affected their structure and capabilities. The article contributes to business history by showing how concepts developed in project studies cast new light on projects as a historical phenomenon and provides a valuable theoretical framework for explaining organisational change. Based on this, we suggest projects constitute a fruitful avenue for further historical research and interdisciplinary dialogue with management and organisation research.
Aabakken, Gard Lid; Eguia, Lara Marie Nicole, Mahler, Tobias & Schwemer, Sebastian Felix (2023)

Mapping Legal Tech in Norway

[Report Research]. Universitetet i Oslo
Birkeland, Kari (2023)

Kommentarer til regnskapsførerloven av 2022

Karnov lovkommentarer,
Fjeldheim, Paul Henning (2022)

Eiendomsmeglers plikt og rett til å varsle barnevernet

Lov og Rett, 61(5) , s. 319-329. Doi: https://doi.org/10.18261/lor.61.5.5 - Full text in research archive

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Artikkelen tar for seg eiendomsmeglers plikt og rett til å varsle barnevernet i tilfeller hvor befaring av en eiendom gir opphav til bekymringer knyttet til barns bo- og familieforhold.
Espeli, Harald (2022)

Norway. From municipal independence to complete state control of direct taxation: Norwegian taxation history since 1814

History and taxation. The Dialectical Relationship between Taxation and the Political Balance of Power, , s. 491-511.
Hemmingby, Anette (2022)

Kommentar til Lov om 1 og 17 mai som høgtidsdager

Karnov lovkommentarer,
Bråthen, Tore (2022)

Selskapsrett

[Textbook]. Fagbokforlaget
Kinander, Morten (2022)

Market Sounding

Market Abuse Regulation: Commentary and Annotated Guide Second Edition,
Anderssen, Harald Benestad (2022)

Lovkommentarer til avhendingsloven

Karnov lovkommentarer,
Espeli, Harald (2022)

ITT, LM Ericsson and their market-sharing cartel in Denmark and Norway in the 1930s

A History of Business Cartels. International Politics, National Policies and Anti-Competitive Behaviour, , s. 105-121. Doi: https://doi.org/10.4324/9781003128922-8 - Full text in research archive

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Cartels on market sharing between telephone equipment producers flourished in the inter-war period. These cartels were international in the sense that the main parties were multinational companies although the detailed agreements were often limited to one country or mainly involved the national subsidiaries. The UK market-sharing agreement in 1924 between four producers was the first. This paper is about the market-sharing agreement of 22 September 1932 between ITT and LM Ericsson which were to divide the market for telephone equipment in Denmark and Norway until 1950. The paper analyses how the agreement was implemented in the two countries. The paper shows that – and contrary to previous research – there was no actual implementation of the agreement in Denmark. In Norway however, the principal agreement between ITT and LM Ericsson was followed by a very detailed market sharing agreement by their respective subsidiaries in 1933, which were to last until 1950. The effects of the market sharing agreement in Norway lasted until the 1980s.
Skjønberg, Alexander Sønderland (2022)

Kommentarer til arbeidsmiljøloven kapittel 11, 14 og 16.

Karnov lovkommentarer,
Gjems-Onstad, Ole (2022)

Tenke på døden - et kontemplativt rom (hele nummeret 64 s)

[Popular Science Article]. Dyade,
Sogner, Knut (2022)

Hvem tjener på innovasjon?

[Popular Science Article]. Forskningspolitikk,
Kinander, Morten (2022)

Market Sounding

Market Abuse Regulation: Commentary and Annotated Guide Second Edition, , s. 391-400.
Margoni, Thomas; Quintais, João Pedro & Schwemer, Sebastian Felix (2022)

Algorithmic propagation: do property rights in data increase bias in content moderation? Part I

Kluwer Copyright Blog,
Quintais, João Pedro; Katzenbach, Christian, Schwemer, Sebastian Felix, Dergacheva, Daria, Riis, Thomas, Mezei, Péter & Harkai, István (2022)

Copyright Content Moderation in the EU: Conclusions and Policy Recommendations

[Report Research]. ReCreating Europe

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This report is a deliverable in the reCreating Europe project. The report describes and summarizes the results of our research on the mapping of the EU legal framework and intermediaries’ practices on copyright content moderation and removal. In particular, this report summarizes the results of our previous deliverables and tasks, namely: (1) our Final Report on mapping of EU legal framework and intermediaries’ practices on copyright content moderation and removal; and (2) our Final Evaluation and Measuring Report - impact of moderation practices and technologies on access and diversity. Our previous reports contain a detailed description of the legal and empirical methodology underpinning our research and findings. This report focuses on bringing together these findings in a concise format and advancing policy recommendations. After a brief introductory chapter, Section 2 of the report summarizes the main conclusions and findings from our mapping analysis into content moderation of copyright-protected content on online platforms in the EU. This analysis covers our conceptual framework, copyright content moderation rules at EU and national level, and our empirical research on private regulation by platforms. Regarding the latter, we studied the copyright content moderation structures adopted by 15 social media platforms over time, with a focus on their terms and conditions and automated systems. Section 3 then summarizes the main conclusions and findings from our evaluation analysis. This includes first a legal and normative analysis on multi-level legal frameworks regulating copyright content moderation, which covers an examination of the overlaps and interplay of existing legal frameworks, the development of benchmarks for normative assessment (focusing on concept of “rough justice” and “quality” of moderation), and, with a view to future regulation in this field, a reflection on context and bias in copyright content moderation. The empirical prong of our research addresses the challenging topic of measuring the impact of moderation practices and technologies on access and diversity. To do so, we tackle three dimensions of this problem: (1) we investigate all the aggregated data on copyright moderation provided by the platforms themselves; (2) we analyse content level data of platforms with regard to changes and factors of cultural diversity on social media and streaming platforms, specifically YouTube; (3) we explore creators’ understanding and experiences of copyright moderation in relation to their creative work and the labour of media production on social media platforms Section 4 outlines our policy recommendations for EU and national policymakers. These recommendations touch upon the following topics: the definition of “online content-sharing service provider”; the recognition and operationalisation of user rights; the complementary nature of complaint and redress safeguards; the scope of permissible preventive filtering; the clarification of the relationship between art. 17 CDSMD and the DSA, including as regards the application of fundamental rights through terms and conditions; monetisation and restrictive content moderation actions; recommender systems and copyright content moderation; transparency and data access for researchers; trade secret protection and transparency of content moderation systems; the relationship between art. 17 CDSMD, the DSA and the AI Act Proposal respectively; and human competences in copyright content moderation.
Gjems-Onstad, Ole (2022)

Covid-19 - juridiske etterdønninger

Festskrift til Robert Påhlsson, , s. 163-176.
Midttun, Atle; Khanieva, Marina, Lia, Magne & Wenner, Eivind (2022)

The greening of the European petroleum industry

Energy Policy, 167 Doi: https://doi.org/10.1016/j.enpol.2022.112964

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This article analyses the European petroleum industry's climate engagement over the two first decades of this century. It studies strategic visions and business models, alongside revenue streams and investment patterns, in the five largest European petroleum companies. The analysis shows how the European petroleum majors, starting from ‘climate negligence’, gradually moved into ‘clean petroleum’ and ended up with visions of ‘net zero’ transition out of oil and gas, while revenue streams remained almost exclusively petroleum-based. It displays how the gap between economic realities and professed climate strategy responds to contradictory signals from politics and markets. While European politicians stepped up expectations for radical CO 2 reduction, markets supported petroleum. Companies therefore adjusted climate-strategic visions to political pressure for legitimacy, while adapting commercial practice to profits from oil & gas markets. Finally, our study demonstrates how policy and markets could be better realigned. For example, the EU's Green Deal, in tune with declining costs of renewables and rapidly increasing CO 2 prices, presents interesting paths towards profitable greening. Early moves from pioneering petroleum companies demonstrate that it can be done. However, greening European energy production is not enough. Climate effects will only come if consumption follows suit.
Innset, Ola (2022)

Preteritum maskin

[Popular Science Article]. Vinduet,
Bergo, Knut (2022)

Sannsynlighet, forventning og mulighet - kommentarer til HR-2022-695-A

[Professional Article]. Tidsskrift for forretningsjus,
Bergo, Knut (2022)

Petroleumsskatteloven - statens indirekte økonomiske engasjement på sokkelen

[Professional Article]. Lov og Rett,
Emberland, Marius (2022)

Stille EMK nå krav om skyld ved straff? Merknader til Høyesteretts dom 15. april 2021 (HR-2021-797-A)

Lov og Rett, 61(2) , s. 97-116. Doi: https://doi.org/10.18261/lor.61.2.4
Novovic, Milos (2022)

Privacy Nutrition Labels, App Store and the GDPR: Unintended Consequences?

Journal of Data Protection and Privacy, 5(3) , s. 267-280.
Espeli, Harald (2022)

Bør Riksrevisjonen fortsatt være Stortingets revisor?

Nordisk Administrativt Tidsskrift, 99(3) , s. 1--17. Doi: https://doi.org/10.7577/nat.4718 - Full text in research archive

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Høsten 2021 dokumenterte Aftenposten at Riksrevisjonen i 2017 hadde stanset sin igangsatte etterlevelsesrevisjon av sikkerhetsarbeidet på Stortinget på grunn av motstand fra Stortingets presidentskap og direktør. Saken viser at Riksrevisjonen ikke hadde den nødvendige uavhengighet til sin egen oppdragsgiver, men lot den reviderte bestemme hva som skulle revideres. Det er strid med grunnleggende revisjonsprinsipper der hensynet til revisors uavhengighet har blitt vektlagt stadig sterkere de siste tiårene. De mange mediaavsløringer de siste årene av mangelfulle kontrollrutiner knyttet til stortingsrepresentanters reiseregninger, ventegodtgjørelser og pendlerleiligheter viser at Riksrevisjonen ikke har tillagt relevant risiko for tilliten til Stortinget som institusjon tilstrekkelig vekt i sitt revisjonsarbeid. Derfor reises spørsmålet om Riksrevisjonen fortsatt bør være Stortingets revisor. Artikkelen er basert på dokumentanalyse og relevant litteratur.
Hemmingby, Anette (2022)

The Right of Free Movement Must Yield to Fundamental Human Right

International Labor Rights Case Law,
Ditlev-Simonsen, Caroline Dale (2022)

A Guide to Sustainable Corporate Responsibility. From Theory to Action.

Palgrave Macmillan

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This open access book discusses the challenges and opportunities faced by companies in an age that increasingly values sustainability and demands corporate responsibility. Beginning with the historical development of corporate responsibility, this book moves from academic theory to practical application. It points to ways in which companies can successfully manage their transition to a more responsible, sustainable way of doing business, common mistakes to avoid and how the UN Sustainable Development Goals are integral to any sustainability transformation. Practical cases illustrate key points. Drawing on thirty years of sustainability research and extensive corporate experience, the author provides tools such as a Step-by-Step strategic guide on integrating sustainability in collaboration with stakeholders including employees, customers, suppliers and investors. The book is particularly relevant for SMEs and companies operating in emerging markets. From a broader perspective, the value of externalities, full cost pricing, alternative economic theories and circular economy are also addressed.
Gjems-Onstad, Ole (2022)

Den forsømte sektor

[Popular Science Article]. Dyade,
Gjems-Onstad, Ole (2022)

Acem - frivillighet i essens

[Popular Science Article]. Dyade,
Bråthen, Gina (2022)

Kommentarer til allmennaksjeloven kapittel 1,2,10, 11, 15, 18, 19, 20.

Karnov lovkommentarer,
Dixson-Declève, Sandrine; Gaffney, Owen, Ghosh, Jayati, Randers, Jorgen, Rockström, Johan & Stoknes, Per Espen (2022)

Earth for All - A survival guide for Humanity

New Society Publishers
Bråthen, Tore & Minde, Stine Winger (2022)

Styrets arbeid med bærekraft

Nordisk Tidsskrift for Selskabsret, (4) , s. 50-74. - Full text in research archive

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This article discusses the Norwegian judicial framework for the Board’s work with sustainability. Sustainability regulation is no longer a result of more or less targeted political initiatives, it largely presents as a coherent system of rules. The starting point for the analysis is the general principles in the LLC (Limited Liability Companies) Act on the Board’s duty to manage the company. We therefore firstly give a description of the "company interest" and its central elements. The article seeks among other things to demonstrate the trade-off between profit seeking and the Board’s right and duty to integrate sustainability in the management of the company. Furthermore, the article discusses how central milestones, such as the EU taxonomy, accounting and reporting regulation, the Transparency Act, and the EU Commission’s proposal for a Corporate Sustainability Due Diligence Directive (CSDDD), impact the Board’s sustainability work. Several of these rules are characterised by strict requirements applicable to a relatively small number of companies. These companies, however, will, in order to meet these requirements, often have to place demands on their contractual parties. The legal framework will thus have important ramifications for a larger number of companies and the Board’s work in these companies. A lack of knowledge about sustainability may have substantial legal and economic consequences.
Margoni, Thomas; Quintais, João Pedro & Schwemer, Sebastian Felix (2022)

Algorithmic propagation: do property rights in data increase bias in content moderation? – Part II

Kluwer Copyright Blog,
Quintais, João Pedro; Mezei, Péter, Harkai, István, Magalhães, João Carlos, Katzenbach, Christian, Schwemer, Sebastian Felix & Riis, Thomas (2022)

Copyright Content Moderation in the EU: An Interdisciplinary Mapping Analysis

[Report Research]. ReCreating Europe

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This report is part of the reCreating Europe project and describes the results of the research carried out in the context of Work Package 6 on the mapping of the EU legal framework and intermediaries’ practices on copyright content moderation. The Report addresses the following main research question: how can we map the impact on access to culture in the Digital Single Market (DSM) of content moderation of copyright-protected content on online platforms?
Bergo, Knut (2022)

Rett praksis - lærebok i norsk juridisk metode

[Textbook]. Fagbokforlaget
Quintais, João Pedro & Schwemer, Sebastian Felix (2022)

The Interplay between the Digital Services Act and Sector Regulation: How Special Is Copyright?

European Journal of Risk Regulation, 13(2) , s. 191-217. Doi: https://doi.org/10.1017/err.2022.1
Espeli, Harald (2022)

Fra lokal til nasjonal offentlighet: Offentlige skattelister gjennom mer enn 200 år.

Skatterett, 41(2) , s. 180-220. Doi: https://doi.org/10.18261/skatterett.41.2.3 - Full text in research archive

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Offentlige skattelister – det vil si oversikter over antatt skattbar inntekt og formue og ilagt skatt – har en lang historie i Norge. Denne artikkelen utforsker de offentlige skattelistenes røtter og de sentrale historiske begrunnelsene for dette offentlighetsprinsippet. Offentlige skattelister og klagerett på egen og andres ligning var historisk sett siamesiske tvillinger og skulle bidra til kvalitetssikring av ligningen og lave administrasjonskostnader. Det reflekterte at ligningsforvaltningen var kommunal og i all hovedsak ble utført av valgte lekmenn frem til andre verdenskrig. Offentlighet og klagerett ble gradvis koblet fra hverandre, og klageretten på andres ligning forsvant. Etter andre verdenskrig fantes det ikke lenger noen klar direkte kobling mellom offentlige skattelister og klageretten.
Espeli, Harald (2022)

The minimum wage regulations in the Act on Industrial Home Work 1918–1995

Arbeiderhistorie, 36(1) , s. 67-88. Doi: https://doi.org/10.18261/ARBEIDERHISTORIE.36.1.5 - Full text in research archive

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Norges første og mest langvarige minstelønnslov, loven om industrielt hjemmearbeid, ble vedtatt enstemmig av Stortinget i januar 1918. Det var en tidsbegrenset lov for fem år som ble forlenget to ganger før den i 1933 ble gjort permanent. Bare et par ganger på 1920-tallet var det parlamentarisk strid om lovens utforming. Hjemmearbeidsloven skulle kontrollere lønns- og arbeidsforhold ved produksjon av klær og andre produkter av industriell karakter, som foregikk i arbeidernes hjem eller hos en mellommann. Loven åpnet for å innføre minstelønnsregulering, noe som ble innført i hovedstaden i 1920 og etter hvert også andre steder. Et overveldende flertall av hjemmearbeiderne var kvinner. Det var hensynet til disse lavtlønnede og ofte utbyttede kvinnene som var hovedbegrunnelsen for loven. Minstelønnsreguleringene omfattet langt mer enn halvparten av hjemmearbeiderne på 1930-tallet, og reguleringene økte lønningene for de aller fleste av disse. Loven ble ikke endret etter 1939 og ble gradvis foreldet. Da loven ble opphevet i 1995, hadde den for lengst sluttet å ha betydning.
Gjems-Onstad, Ole & Furuseth, Eivind (2022)

Norges Lover Skattelovsamling for studenter 2022-2023

[Encyclopedia]. Gyldendal Norsk Forlag A/S
Emberland, Marius (2022)

Kommentarer til lov om styrking av menneskerettighetenes stilling i norsk rett 21. mai 1999 nr. 30 §§ 1 til og med 6

Karnov lovkommentarer,
Langfeldt, Sverre Faafeng; Bråthen, Tore, Viken, Monica & Minde, Stine Winger (2022)

Lov og rett for næringslivet

[Textbook]. Fagbokforlaget
Bråthen, Tore & Andresen, Silje Nesteng (2022)

Lærebok i praktisk eiendomsmegling : Del 1

[Textbook]. Norges eiendomsmeglerforbund
Gjems-Onstad, Ole (2022)

Politisk nei til grasrotfinansiering

[Popular Science Article]. Dyade,
Gjems-Onstad, Ole (2022)

Staten - den store hjelper

[Popular Science Article]. Dyade,
Sogner, Knut (2022)

Norway’s Pharmaceutical Revolution. Pursuing and Accomplishing Innovation in Nyegaard & Co. 1945-1997

Oxford University Press
Birkeland, Kari (2022)

Kommentarer til revisorloven

[Report Research]. Gyldendal rettsdata
Midttun, Atle (2022)

Governance and business models for sustainable capitalism

Routledge

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Governance and Business Models for Sustainable Capitalism touches upon many of the central themes of today’s debate on business and society. In particular, it brings attention to a recurrent tension between efficiency, innovation, and productivity on the one hand, and fairness, equity, and sustainability on the other. The book argues that we need radical rethinking of business models and economic governance, beyond the classical doctrine, which sees social and ecological responsibility as lying with public-policy regulation of purely profit-seeking firms. In spite of the popular CSR agenda, business – as we know it today – is both too transient and too limited in its motivation to carry the regulatory burden. We need to adopt a much wider concept of 'partnered governance', where advanced states and pioneering companies work together to raise the social and environmental bar. The book suggests that civil engagements based on moral rather than formal rights, and amplified through the media, may provide a healthy challenge both to autocratic planning and to solely profit-centered commercialization. The book also proposes a triple cycle theory of innovation for sustainability: a novel framing of the efficacy of green and prosocial entrepreneurship as intertwined with political visions and supportive institutions. In addition, the book offers reflections on the ways in which further digital robotizaton may enable transition to an ‘Agora Economy’ where productive efficiency is combined with expanded civic freedoms. Aimed primarily at researchers, academics, and students in the fields of political economy, business and society, corporate governance, business ethics, corporate social responsibility, and sustainability, the book will additionally be of value to practitioners, supplying them with information regarding the challenges associated with the shaping of sustainable or ‘civilised’ market capitalism for a better world.
Bråthen, Tore; Fjørtoft, Tore, Refsholt, Hanne, Minde, Stine Winger, Kronborg, Anne-Kristine, Allgot, Bjørnar, Boye, Ebba & Jacobsen, Karoline (2022)

Demokratiutvalgets innstilling. Innstilling fra utvalg oppnevnt av generalforsamlingen i OBOS den 22. juni 2021.

[Report Research]. OBOS
Sitter, Nick & Goldthau, Andreas (2022)

Oil and gas

the Oxford Handbook of International Political Economy, Doi: https://doi.org/10.1093/oxfordhb/9780198793519.001.0001 - Full text in research archive

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This chapter reviews the IPE scholarship in energy over the last few decades. It shows that there is a deep divide between two dominant schools of thought in IPE energy research: the liberal school and the realist school. While there is relatively little interaction between the two schools, and very few ontological or epistemological debates, scholars from each school, some of the problems that have driven the main IPE energy research agendas increasingly blur the boundary between trade and security. Liberal energy policy debates have moved from a focus on trade to market failures related to security and climate change; while some realist scholarship increasingly incorporates trade and economic competition with a shift the from geopolitics of energy to the geo-economics of energy. The chapter outlines four broad issues that may force more engagement between the two schools, and that in any case point to how energy research may contribute to IPE as a discipline: the changing utility of power in international relations, the challenges associate with different types of global policy regimes, the rise of state-capitalist China and Russia in the context of an energy self-reliant USA, and the possible trend toward a fragmented post-globalized intentional order.
Sitter, Nick & Goldthau, Andreas (2022)

Zwischen Notfallmaßnahmen und Strukturreformen: Wie den Energiemarkt zukunftsfähig gestalten?

ifo Schnelldienst, 75(12) , s. 12-15.

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Der Ukraine-Krieg, Höchstpreise bei Gas und Strom und ein strukturell angespannter Markt für Flüssiggas (LNG) fordern das liberale EU-Energiemarktmodell im Kern heraus. Zwei zentrale Elemente fallen dabei zusammen. Zum einen sind die Politik-Antworten auf die Energiekrise zutiefst interventionistisch und entwickeln Pfadabhängigkeiten. Damit stellt sich die Frage, ob das liberale Paradigma, das die Marktintegration über die letzten Jahrzehnte kennzeichnete, im zukünftigen Marktdesign weiterhin zentrale Bedeutung hat. Zum anderen »versicherheitlicht« die Krise die Energietransition. Statt Klimapolitik treibt nun das Ziel der nationalen Sicherheit Erneuerbare und Dekarbonisierung. Was sind die Optionen für die EU? Dieser Beitrag argumentiert, dass ein Weg zurück zum etablierten, »liberalen« Modell unwahrscheinlich ist. Stattdessen bleibt die Wahl zwischen Gradskalen von »mehr Staat« in der europäischen Energie-Governance. Beide sind jedoch mit wichtigen Güterabwägungen verbunden.
Chalkidis, Ilias; Pasini, Tommaso, Zhang, Sheng, Tomada, Letizia, Schwemer, Sebastian Felix & Søgaard, Anders (2022)

FairLex: A Multilingual Benchmark for Evaluating Fairness in Legal Text Processing

Association for Computational Linguistics (ACL). Annual Meeting Conference Proceedings, , s. 4389-4406.
Senftleben, Martin; Margoni, Thomas, Antal, Daniel, Bodó, Balázs, Gompel, Stef van, Handke, Christian, Kretschmer, Martin, Poort, Joost, Quintais, João Pedro & Schwemer, Sebastian Felix (2022)

Ensuring the Visibility and Accessibility of European Creative Content on the World Market: The Need for Copyright Data Improvement in the Light of New Technologies and the Opportunity Arising from Article 17 of the CDSM Directive

Journal of Intellectual Property, Information Technology and E-Commerce Law, 13(1) , s. 67-86.
Innset, Ola (2022)

Metahistory as Public History: On Introducing Metahistorical Perspectives in Events about Events

History: The Journal of the Historical Association, 107(375) , s. 392-407. Doi: https://doi.org/10.1111/1468-229X.13265 - Full text in research archive

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This article argues that the introduction of ‘metahistorical perspectives’ can greatly enrich the practice of public history. Through the example of a series of public events about important historical events held at the National Library of Norway, it is argued that an attention to microhistory, pedagogical theory and especially William Sewell Jr.’s theory of events can be beneficial when programming events for the general public. This focus on ‘metahistorical perspectives’ in the practice of public history stands in contrast to widely held notions of public history as entailing simplifications and ‘dumbing down’ of academic knowledge.
Goldthau, Andreas & Sitter, Nick (2022)

Whither the Liberal European Union Energy Model? The Public Policy Consequences of Russia’s Weaponization of Energy

CESifo Forum, 23(6) , s. 4-7.
Sitter, Nick & Goldthau, Andreas (2022)

Whither the Liberal European Union Energy Model? The Public Policy Consequences of Russia’s Weaponization of Energy

EconPol Forum, 23(6) , s. 4-8.

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Key Messages • Energy is primarily a private good but also has public goods characteristics. The EU’s traditional strategy to cater the strategic goods element – energy security – was the liberal market model. • The Ukraine crisis has fundamentally put the liberal model in question. The present EU measures are deeply interventionist. • Renewables are elevated to matters of national interest. Combined with massive public funds, this accelerates the clean transition and is likely to put structural breaks into the incumbent energy system. • Going forward, the EU has three options: a return to the status quo ante (the liberal model); a more robust ‘public interest’ model accounting for the risk of high political costs; and a Colbertist model putting the state in charge of managing markets and the clean transition. • The Ukraine crisis highlights each model’s political and economic trade-offs. Policy priorities and strategies are revisited in light of these trade-offs. This is a watershed moment in European energy policy.
Fernández, Jonatan Echebarria; Lennan, Mitchell & Johansson, Tafsir M. (2022)

Disentanglement from the EU: Consequences for the UK’s role in International Fisheries Organisations

Fisheries and the Law in Europe. Regulation After Brexit, , s. 108-121.
Johnsen, Lars Halvor Ova; Falkanger, Thorunn & Fjeldheim, Paul Henning (2022)

Eiendomsmegling Oppgavesamling Jus, praktisk eiendomsmegling og oppgjør

[Textbook]. Cappelen Damm Akademisk
Lennan, Mitchell; Fernández, Jonatan Echebarria & Johansson, Tafsir M. (2022)

Conservation of Fisheries Resources and Protection of the Marine Environment Post-Brexit: International Obligations

Fisheries and the Law in Europe. Regulation After Brexit, , s. 98-107.
Lennan, Mitchell; Fernández, Jonatan Echebarria & Johansson, Tafsir M. (2022)

The Fisheries Act 2020 and Devolution

Fisheries and the Law in Europe. Regulation After Brexit, , s. 68-81.
Skjønberg, Alexander Sønderland (2022)

Arbeidstvistloven kapittel 1, 2 og 3

Karnov lovkommentarer,
Mikelsen, Anders Bernhard (2022)

Fradragsrett for inngående merverdiavgift - tilknytningskravet

Cappelen Damm Akademisk
Fernández, Jonatan Echebarria; Lennan, Mitchell & Johansson, Tafsir M. (2022)

4. Reflections on the Trilateral Bilateral Fishing Negotiations Between the EU, UK and Norway

Fisheries and the Law in Europe. Regulation After Brexit, , s. 55-68.
Rønning, Thomas & Bråthen, Gina (2022)

HR-2021-2532-A. Arbeidsgivers trekk i lønn for påstått feilutbetaling (motregning). Tolkning av arbeidsavtale med klausul om lønnstrekk. Tilbakebetaling. Condictio indebiti. Dissens 4-1.

Nytt i privatretten : nyhetsbrev for informasjon på det privatret, 24(1)
Rosello, Mercedes; Lennan, Mitchell, Fernández, Jonatan Echebarria & Johansson, Tafsir M. (2022)

Fisheries Enforcement in a Post-Brexit World

Fisheries and the Law in Europe. Regulation After Brexit, , s. 81-97.
Fernández, Jonatan Echebarria; Johansson, Tafsir M., Skinner, Jon A. & Lennan, Mitchell (2022)

Fisheries and the Law in Europe. Regulation After Brexit

Routledge

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Examining fisheries, Brexit, the Trade and Cooperation Agreement (TCA) and its consequences for the Fishing Industry in the UK and the EU, this book explores key issues within the complex topic of fisheries after Brexit. Assessing the new fishing relationship between the UK and the EU, which will continue to develop over the next decade, it provides an important study of the state of fisheries post-Brexit. Taking a cross-cutting economic, legal and policy approach, the book outlines the social and economic impacts of Brexit on the UK and EU fishing industries. It critically analyses the provisions relevant to fisheries in the TCA, reflects on the bilateral fishing negotiations between the EU, UK and Norway, providing inferences as to what the "new and special relationship" might be in fisheries. It then focuses on the 2020 Fisheries Act and explores internal divergences in the nations of the UK because of devolution. Taking an international approach, the work offers an exploration of cooperation in fisheries enforcement, international and regional obligations in marine conservation, and the new horizons for the UK in international fisheries organizations and arrangements now it is no longer a member of the EU. It offers an overview of expert opinion on fisheries post-Brexit, highlighting lessons learned and future developments for fisheries in a post-Brexit world. Having finally signed the Trade and Cooperation Agreement on 31 December 2020 after tense negotiations, the United Kingdom and European Union have found themselves in a new fisheries relationship. This book maps the complex social, economic, legal and policy issues of fisheries in a post-Brexit world and will be of interest to stakeholders and scholars.
Schwencke, Hans Robert; Haugen, Dag Olav, Baksaas, Kjell Magne, Stenheim, Tonny & Avlesen-Østli, Erik (2022)

Årsregnskapet i teori og praksis 2021

Gyldendal Akademisk
Fernández, Jonatan Echebarria; Johansson, Tafsir M., Lennan, Mitchell & Skinner, Jon A. (2022)

Introduction: The UK and EU Fishing Industries in Profile

Fisheries and the Law in Europe. Regulation After Brexit, , s. 1-10.

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For the purpose of context this first chapter sets the scene for the book by examining the United Kingdom (UK) and European Union (EU) fishing industries, utilising the best currently available reports and statistical information on the UK fishing industry. It is important to emphasise this data was collected prior to the end of the Brexit transition period, which ended on 31 December 2020. Therefore, this study can only provide an economic “snapshot” to enable a limited forensic projection based on the best currently available information. The first section will outline and summarise the UK fishing industry, while the second section provides a similar breakdown of the EU fishing industry as it pertains to fishing in UK waters. Finally, an outline of the subsequent nine chapters of this book is provided.
Baksaas, Kjell Magne; Stenheim, Tonny, Schwencke, Hans Robert & Handeland, Øyvind (2022)

Hovedrevisjon av kommentarer til Regnskapsloven - Norsk Lovkommentar

[Professional Article]. Norsk Lovkommentar,
Ellingsæter, Sjur Swensen; Hveem, Dag Jørgen & Meling, Marie (2022)

Karnov lovkommentar (panteloven)

Karnov lovkommentarer,
Skjønberg, Alexander Sønderland; Hotvedt, Marianne Jenum & Hognestad, Eirik (2022)

Arbeidsrett

[Textbook]. Gyldendal Akademisk
Sitter, Nick & Goldthau, Andreas (2022)

The EU Green Deal and economic competitiveness

Baltic Rim Economies,
Fernández, Jonatan Echebarria (2022)

European fisheries law after Brexit

[Professional Article]. BI Business Review,
Sitter, Nick (2022)

European energy politics and security after Russia’s invasion of Ukraine

[Popular Science Article]. Uk in a changing Europe,

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The war in Ukraine is not about energy, but it is having a big impact on European energy politics. EU energy policy has always had a security dimension, but until recently this took third place behind the goals of building a single energy market and combating climate change. With Russia’s invasion, energy politics and security is back at the top of the EU’s agenda
Sitter, Nick & Stenersen, Anne (2022)

Terror

[Popular Science Article]. Store Norske Leksikon (Nettutgaven),
Espeli, Harald (2021)

Beskatningen av aksjeselskap før Norge fikk en aksjelov i 1910

Skatterett, 40(1) , s. 41-69. Doi: https://doi.org/10.18261/issn.1504-310X-2021-01-03ER - Full text in research archive

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Artikkelen dreier seg om hvordan aksjeselskapenes inntekt og formue ble beskattet frem til aksjeloven av 1910, herunder debatten om utformingen av relevante lovbestemmelser og hvordan domstolene stilte seg til ligningsmyndighetenes oftest skjønnsmessige fortolkninger. Aksjeselskapet ble tidlig, iallfall fra byskatteloven av 1851, et skattesubjekt i kraft av å være en juridisk person. To forhold skapte etter hvert betydelig strid. For det første, skulle beskatningen skje utelukkende av aksjeselskapet, eller også av aksjonærene, og ut fra hvilke prinsipper? Dette dreide seg blant annet om aksjekapitalen skulle betraktes som et lån fra aksjonærene eller som aksjeselskapets egenkapital. For det andre: Skulle skipsaksjeselskap beskattes som en juridisk person med skatteplikt, eller skulle aksjonærene deltakerlignes på samme måte som partrederiet? To andre spørsmål som ikke var avgrenset til aksjeselskap, nemlig prinsippet om stedbunden beskatning og om avskrivninger var en utgift i skatteregnskapet, behandles også, samt grensen mellom beskatning av aksjeselskap og kooperative selskap.
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Dødelig case: selvopgør i flerkulturelt samfund

[Popular Science Article]. Dyade,
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Kollektive projeksjoner

[Popular Science Article]. Dyade,
Gjems-Onstad, Ole; Mikelsen, Anders Bernhard, Dyrnes, Cecilie Aasprong & Kildal, Tor S. (2021)

Merverdiavgift - spørsmål og svar

[Textbook]. Gyldendal Norsk Forlag A/S
Sitter, Nick (2021)

Terrorisme

[Popular Science Article]. Store Norske Leksikon (Nettutgaven),
Fernández, Jonatan Echebarria (2021)

Legal Challenges Faced by Coastal and Fishing Communities, Brexit and the New British Fisheries Policy

City Law Forum,
Eidsvold-Tøien, Irina (2021)

Opphavsrett for en bærekraftig næring

Kreativ næring: Lokale, digitale og økonomiske perspektiver,
Innset, Ola (2021)

Kunst som velferd

[Professional Article]. Vinduet,
Schwemer, Sebastian Felix (2021)

Recommender Systems in the EU: from Responsibility to Regulation

Morals + Machines, 1(2) , s. 60-69. Doi: https://doi.org/10.5771/2747-5174-2021-2-60
Minde, Stine Winger (2021)

Ny anbefaling om god selskapsledelse og eierstyring

[Popular Science Article]. Revisjon og Regnskap, 8, s. 28-32.
Askeland, Bjarte (2021)

Personskadens hindring av fristavbrudd ved foreldelse

Med ære og samvittighet : Festskrift til Magnus Matningsdal 70 år, , s. 534-545.
Espeli, Harald (2021)

"Hele arbeidsgiverforeningen historie munder ut i den". Dragkampen om arbeidsgivers styringsrett 1907-22

Styringsretten : prinsipielt komparativt og aktuelt, , s. 36-87.
Espeli, Harald (2021)

Fra økonomiske misligheter til et webersk byråkrati? Utviklingen av en velfungerende statsforvaltning på 1800-tallet i et skandinavisk perspektiv

Myten om det fattige Norge. En misforståelse og dens historie, , s. 147-192.
Lind, Yvette & Gunnarsson, Åsa (2021)

Gender equality, Taxation, and the COVID-19 Recovery: A Study of Sweden and Denmark

Tax Notes International, 101(5) , s. 581-590.

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The impact of COVID-19 is at the moment undeniably extensive as the world faces the most severe recession in nearly a century. Economic emergency programs, the design and implementation of COVID-19 tax policies and subsequent state aid actions have been launched in many countries to mitigate the impact of the pandemic. Women have, in comparison to men, also reduced their hours of work to care for, and home school, children. Aggregating already existing problems associated to both the loss of paid work hours and to the gender-segregated allocation of unpaid hours for household work and caring. The sudden closure of childcare programs and schools in many countries has had a crucial impact for women whose labour force participation depends on these institutions. The possibility of several waves of the virus that could trigger additional childcare closures make it extremely likely that married women (in general when considering the current norm of heterosexual couples) in particular may be slower to re-enter the work force in the hope of protecting the (single-breadwinner) family income. The ambition with this paper is to tackle the complexity of both new and old societal challenges for the realization of gender equality obligations through tax provisions and tax policies at the national level. As these judicial issues are highly country-specific, we have chosen to make a study that compares Denmark and Sweden to illustrate ongoing challenges and the differing ways individual countries may choose to tackle them. Both Sweden and Denmark have historical roots in the formation of the so-called Nordic welfare state model based on egalitarian and communitarian ideas. Through our study, we argue that the financial recovery needs to implement a human rights perspective on tax justice, which concentrate on the resourcing of rights such as resource mobilization, redistribution, regulations, representation and accountability. Our hope is that in times of crisis, an opportunity of re-considerations will open. The fact that the world needs strong, well-targeted fiscal support to recover can efficiently pave the way for new tax policy directions. Keywords: gender equality, taxation, tax policy, COVID-19, pandemic, fiancial aid Link to open access at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3795117
Espeli, Harald (2021)

Minstelønnsloven for underordnede handelsfolk 1918–1925

Arbeiderhistorie, 25(1) , s. 80-100. Doi: https://doi.org/10.18261/issn.2387-5879-2021-01-06 - Full text in research archive

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I 1993 ble det vedtatt en lov om allmenngjøring av tariffavtaler forut for Norges EØS-medlemskap for å unngå sosial dumping. Allmenngjøringsloven innebar offentlig minstelønnsregulering og var slik sett et brudd med praksisen i privat sektor med tariffavtaler mellom organiserte arbeidstakere og arbeidsgivere siden begynnelsen av 1900-tallet. Det fantes likevel to minstelønnslover vedtatt i 1918. Her behandles den midlertidige minstelønnsloven for underordnede handelsfolk 1918–1925 som var en lov for underordnede funksjonærer. Den innebar en vesentlig økning av lønningene for unge og kvinnelige funksjonærer. Minstelønnsloven innebar det mest effektive statlige likelønnstiltaket i privat sektor frem til 1970-tallet. Lovens avvikling skyldtes langvarig motstand fra handelsnæringen, som betraktet loven som et rent midlertidig krisetiltak, men også manglende politisk vilje til å gjøre loven, som var avhengig av skiftende lokalpolitiske vurderinger og konstellasjoner, mer effektiv. Dermed forsvant også støtten fra Norges Underordnede Handelsstands Landsforbund, som hadde vært minstelønnslovens fremste organisatoriske pådriver og støttespiller.
Espeli, Harald (2021)

Beskatningen av aksjeselskapene og aksjonærene i skattelovene av 1911

Skatterett, 40(2) , s. 134-151. Doi: https://doi.org/10.18261/issn.1504-310X-2021-02-05ER - Full text in research archive

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I 1911 ble de første nasjonale skattelovene av 1882 for by- og landkommunene erstattet av nye by- og landskattelover, som på de viktigste punker var identiske, med virkning fra 1913. Skattelovene av 1911 gjennomgikk snart tallrike endringer, men ble først opphevet ved årtusenskiftet – byskatteloven i 1976 – da den nye skatteloven trådte i kraft. Artikkelens sentrale spørsmål er i hvilken grad 1911-lovene endret beskatningen av aksjeselskapene og aksjonærene, som hadde ligget fast siden tidlig på 1890-tallet. I hvilken grad fantes det klare koblinger mellom skattelovdebatten og utformingen av den første aksjeloven vedtatt i 1910, som ikke omfattet skipsaksjeselskapene, og som hadde spesielle regler om innbetalt aksjekapital for banker og forsikringsselskaper? Deltakerligningen av skipsaksjeselskapene fra 1893 ble forsterket, og slik ligning ble også innført for produsenteide meierier. Sentrale prinsipper i skattelovene av 1911 som skattereglene for aksjeselskap og aksjonærer fungerte innenfor, skisseres. I tillegg behandles de grunnleggende endringene av prinsippene fra 1911-lovene i 1921 da det ble innført dobbeltbeskatning av aksjeselskap og aksjonær.
Sogner, Knut (2021)

The Rise and Fall of Managerial Capitalism in Norway, 1895-1940

The Emergence of Corporate Governance: People, Power & Performance, , s. 51-68. Doi: https://doi.org/10.4324/9781003009146-4 - Full text in research archive

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This chapter argues that Norwegian managers at the turn of the last century actively used the emerging division of ownership and control and thus were creators of Norwegian modern business – and that their role in this has been neglected. It describes the current view of the Norwegian experience of the second industrial revolution. The chapter tracks Norwegian managerial influence in an entrepreneurial phase up to about 1910 and a “coming of age” maturation stage up to the 1920s and slightly beyond. It discusses the setback for the Norwegian managerial surge in the interwar years, when shareholder influence increased and Norwegian businesses and business constellations became smaller. The threat of foreign business domination lurked in the background of the dissolution of the union with Sweden in 1905. Recent scholarship suggests a uniquely Scandinavian collaborative approach to corporate governance since the late nineteenth century that includes a clear perception of management’s role.
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Ansvar for hele verden

[Popular Science Article]. Dyade,
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Den Gud som passer oss

[Popular Science Article]. Dyade,
Gjems-Onstad, Ole; Furuseth, Eivind, Grundekjøn, Ole Tellef, Kildal, Tor S. & Kristensen, Roy (2021)

Oppgaver i skatterett

[Textbook]. Gyldendal Norsk Forlag A/S
Fernández, Jonatan Echebarria (2021)

Jurisdiction and Arbitration Agreements in Contracts for the Carriage of Goods by Sea: Limitations on Party Autonomy

City, University of London,
Innset, Ola (2021)

Børs uten katedral

[Popular Science Article]. Vinduet, (1-2)
Schwemer, Sebastian Felix (2021)

Location, location, location! Copyright content moderation at non-content layers

The Routledge Handbook of EU Copyright Law, , s. 378-395.
Skjønberg, Alexander Sønderland (2021)

Tariffavtalens ufravikelighet og ettervirkning - en komparativ og rettsgenetisk undersøkelse

Karnov Group Norway AS
Espeli, Harald (2021)

Kontraktsfrihet, aksjeselskapstetthet i verdenstoppen og debatten om aksjeloven av 1910

Kontroll av kapital: 1814-1917, , s. 195-236.
Fernández, Jonatan Echebarria (2021)

Harboring at the EU’s doorstep. Will freeports make a difference for UK businesses?

[Professional Article]. Transportation & Logistics International, 9(5)
Lind, Yvette (2021)

Book review: Lotta Björklund Larsen´s A Fair Share of Tax – A Fiscal Anthropology of Contemporary Sweden

British Tax Review, (2) , s. 50-52.
Lind, Yvette (2021)

Introduction: The Entitlement to Tax – A critical commentary to the development of the international tax regime

Nordic Journal on Law and Society, 4(1) , s. 3-10.

Show summary
As a result of the significant need for additional discussions on the inequality which currently shape international tax matters, Copenhagen Business School hosted a conference concerning inequality within the international tax regime in September 2020. The conference brought together researchers at the forefront of their respective fields to identify, discuss, and to underline future challenges associated to inequality in the international tax context. This special issue is an outcome of papers presented at the conference and concerns the relationship between developing and developed states with an emphasis on present shortcomings when allocating taxing rights in a fair and sustainable manner. Link to open access via publisher: https://journals.ub.umu.se/index.php/njolas/article/view/205
Fjeldheim, Paul Henning & Falkanger, Thorunn (2021)

Forskriftssamling for eiendomsmeglere 2021

[Encyclopedia]. Cappelen Damm Akademisk
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Den Gud som passer oss

[Popular Science Article]. Dyade,
Hemmingby, Anette (2021)

Ensidig endring av økonomiske ytelser i arbeidsavtaleforhold

Gyldendal Akademisk
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Fra projeksjon og rettighet til fellesskap og plikt

[Popular Science Article]. Dyade,
Hemmingby, Anette (2021)

Nytt nordisk nettverk: Nordic Network of Labour Law Scholars

Nytt i privatretten : nyhetsbrev for informasjon på det privatret,
Hemmingby, Anette (2021)

I et speil, i en gåte: Styringsrett og arbeidsavtaletolkning

Styringsretten : prinsipielt komparativt og aktuelt, , s. 211-238.
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Projeksjon og fordreining - i parforhold, familie og samfunn

[Popular Science Article]. Dyade,
Innset, Ola (2021)

Idé til personlighet

[Professional Article]. Vinduet,
Birkeland, Kari (2021)

Kommentarer til aksjeloven og allmennaksjeloven kapittel 7

Karnov lovkommentarer,
Schwemer, Sebastian Felix (2021)

Linking after VG Bild-Kunst: Essential functionality and never-ending story?

Festskrift til Jørgen Blomqvist, , s. 625-642.
Minde, Stine Winger & Viken, Monica (2021)

Innføring i forretningsjus

[Textbook]. Gyldendal Akademisk
Hemmingby, Anette (2021)

Up-date, ILO Legal Database on Industrial Relations: Norway

[Professional Article]. ILO Legal Database,
Lind, Yvette (2021)

Childcare infrastructure in the Nordic countries as a way of enabling female labor market participation

National tax journal, 74(4) , s. 937-957.
Lind, Yvette (2021)

Introduction: A contemporary guide to Tax Justice and Tax Fairness

Nordic Tax Journal, (1) , s. 1-5.

Show summary
Tax justice and tax fairness is commonly discussed, and argued for, in not only academic scholarship, but also by media, politicians, and general public. But regardless of intense discussions, the meaning and application of fair and just when considering taxation and fiscal policy remains unclear. Murphy and Nagel conclude, in their seminal monograph The Myth of Ownership – Taxes and Justice, that: “Everyone agrees that taxation should treat taxpayers equitably, but they don´t agree on what counts as equitable treatment.” Within tax scholarship we find few scholars who reflect more deeply over their use and application of justice and fairness in their studies on these matters. Leaving a desire for more clear answers to: what may be considered as fair and how does tax justice manifest itself in academic studies and arguments? This special issue provides some possible approaches (methodologically and theoretically) on how to answer these questions and how to integrate fairness and justice in (international) tax studies. The need for further discussions into these matters led to Copenhagen Business School hosting an (online) conference concerning inequality within the international tax regime in September 2020. The response to the conference confirmed that there was a significant need for additional discussions on the inequality which currently shape international tax matters and the international tax regime . The conference itself brought together researchers at the forefront of their respective fields to identify, discuss, and to underline future challenges associated to inequality in the international tax context. This special issue is an outcome of these discussions and concerns the relationship not only between individual states but also between both corporate and individual taxpayers. Emphasis was placed on present shortcomings when allocating taxing rights between differing jurisdictions in a fair and sustainable manner. Keywords: Tax, Inequality, International Tax Regime Link to open access via SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3678137 Lik to open access via publisher: https://sciendo.com/article/10.2478/ntaxj-2021-0006
Schmidt-Kessen, Maria José; Bergqvist, Christian, Jaqueson, Catherine, Lind, Yvette & Huffman, Max (2021)

I’ll call my Union”, said the driver – Allowing for collective bargaining of gig economy workers under EU competition rules

Europarättslig tidskrift, (2) , s. 237-267.
Lind, Yvette & Gunnarsson, Åsa (2021)

Gender equality, Taxation, and the COVID-19 Recovery: A Study of Sweden and Denmark

Tax Notes State, 99(10) , s. 999-1007.

Show summary
The impact of COVID-19 is at the moment undeniably extensive as the world faces the most severe recession in nearly a century. Economic emergency programs, the design and implementation of COVID-19 tax policies and subsequent state aid actions have been launched in many countries to mitigate the impact of the pandemic. Women have, in comparison to men, also reduced their hours of work to care for, and home school, children. Aggregating already existing problems associated to both the loss of paid work hours and to the gender-segregated allocation of unpaid hours for household work and caring. The sudden closure of childcare programs and schools in many countries has had a crucial impact for women whose labour force participation depends on these institutions. The possibility of several waves of the virus that could trigger additional childcare closures make it extremely likely that married women (in general when considering the current norm of heterosexual couples) in particular may be slower to re-enter the work force in the hope of protecting the (single-breadwinner) family income. The ambition with this paper is to tackle the complexity of both new and old societal challenges for the realization of gender equality obligations through tax provisions and tax policies at the national level. As these judicial issues are highly country-specific, we have chosen to make a study that compares Denmark and Sweden to illustrate ongoing challenges and the differing ways individual countries may choose to tackle them. Both Sweden and Denmark have historical roots in the formation of the so-called Nordic welfare state model based on egalitarian and communitarian ideas. Through our study, we argue that the financial recovery needs to implement a human rights perspective on tax justice, which concentrate on the resourcing of rights such as resource mobilization, redistribution, regulations, representation and accountability. Our hope is that in times of crisis, an opportunity of re-considerations will open. The fact that the world needs strong, well-targeted fiscal support to recover can efficiently pave the way for new tax policy directions. Keywords: gender equality, taxation, tax policy, COVID-19, pandemic, fiancial aid Link to open access at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3795117
Innset, Ola (2021)

An Army of Fighters for Freedom. The social environment of the first Mont Pélerin-Society conference

Revue d' Economie politique, 131(5) , s. 753-776. Doi: https://doi.org/10.3917/redp.315.0035

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In 1944, Friedrich Hayek gave a lecture at Stanford University where he referred to the organization he was planning to set up as “an army of fighters for freedom”. This article investigates the social environment of “Hayek’s army” by looking specifically at the founding conference of the Mont-Pèlerin Society, some three years later. An exploration of this famous 10-day conference in the Swiss Alps shows that the transnational group of neoliberal thinkers was characterized by social privilege, something that contributes to contextualising their rightleaning political views. Several of the American conference attendees hailed from more modest backgrounds than their European counter parts, however, and the views on display during the conference were far from uniform. This was especially the case when discussions centred on redistribution and poverty, where, to widespread criticism, Milton Friedman presented his famous proposal for a negative income tax.
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Projektion - i hverdag og parforhold

[Popular Science Article]. Dyade,
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Fra egen psykologi til samfunn

[Popular Science Article]. Dyade,
Hemmingby, Anette (2021)

Styringsrett og karantene

[Report Research]. LO
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Meditation: fra projektion til introspektion

[Popular Science Article]. Dyade,
Gjems-Onstad, Ole & Furuseth, Eivind (2021)

Norges Lover Skattelovsamling for studenter 2021-2022

[Encyclopedia]. Gyldendal Norsk Forlag A/S
Stoknes, Per Espen (2021)

Tomorrow's Economy: A Guide to Creating Healthy Green Growth

MIT Press
Eidsvold-Tøien, Irina (2021)

Parodirettslig vakuum i norsk rett

Festskrift til Jørgen Blomqvist, , s. 87-130. - Full text in research archive
Bråthen, Tore (2021)

The Myth of Shareholder Ownership – the Norwegian Legal Perspective

Festskrift til Rolf Skog, , s. 231-258.
Espeli, Harald (2021)

Redernes motstand mot aksjeloven av 1910

Sjøfartshistorisk årbok, , s. 7-64. - Full text in research archive

Show summary
Norway got its first limited liability company law in 1910. The law was to regulate the establishment and management of limited liability companies, which until then had been established and operated based on freedom of contract. The law’s objective was mainly to protect the company’s creditors and minority shareholders, and to promote the legitimacy of the organizational form with limited liability. This meant that the shareholders had no liability beyond the share capital. However, the Companies Act did not cover shipping companies – limited companies that operated shipping – which was first regulated by the Shipping Companies Act of 1916. The exemption for shipping companies came into the Government’s Companies Bill in 1910, after shipowners’ opposition to previous government bills from the government had contributed significantly to the Storting discarding the bills in 1903 and 1905. The limited company had replaced the partner shipping company and its pro rata liability, as the shipping companies’ basic form of organization before 1910. This fundamental change in the shipping company’s organizational form is an important theme in Norwegian shipping history, but it has to a small extent been linked to the legal and political tug-of-war over the Companies Act. Shipowners’ opposition and arguments against a common company law for all business activities are the main topic of this article. The shipowners are here understood as the shipping companies’ general managers, who were often referred to as manager or managing shipowners in a shipping company or partner shipping company. The manager or managing shipowner often had a significant shareholding in the shipping company(s) they managed. The article sheds new light on the shipowners’ views on corporate governance in limited companies. It differed markedly from other parts of the business community that used this organizational form, and where the Companies Act’s mechanisms for protecting minority shareholders and creditors were not controversial. Four questions are central in the article. Which provisions in the draft of Companies Act did the shipowners oppose? Why did the shipowners react so late if the bill was as important as they claimed? To what extent was the government willing to comply with the shipowners’ demands within the framework of a Companies Act? And, why did Norway get its own Ship Companies Act despite the shipowners being relatively satisfied with the changes proposed in the Companies Bill of 1904-1905?
Bråthen, Gina (2021)

Arbeidsgivers styringsrett overfor arbeidstakere med akademisk frihet

Styringsretten : prinsipielt komparativt og aktuelt, , s. 530-556.
Solberg, Frode (2021)

Styrearbeid - Styreutvikling - Styreledelse

Fagbokforlaget
Gjems-Onstad, Ole & Hetland, Merete Lund (2021)

Ondskapen hos de andre

[Popular Science Article]. Dyade,
Fernández, Jonatan Echebarria (2021)

Will freeports make a difference for UK business?

City, University of London,
Udsen, Henrik & Schwemer, Sebastian Felix (2021)

Algoritmer som indholdspoliti: Internettets store dilemma

[Professional Article]. Advokaten, , s. 52-54.
Ditlev-Simonsen, Caroline Dale (2021)

Hvordan bidrar åpenhetsloven - og hva innebærer den for din bedrift?

[Professional Article]. Magma forskning og viten,
Lind, Yvette (2021)

Attracting multinational tech-companies through environmental tax incentives

Intertax, 49(11) , s. 885-896.

Show summary
In this contribution, Sweden´s favourable tax regime which awards a significantly reduced electricity tax rate to data centres is examined. Facebook´s data centre in the North of Sweden (Luleå) is used as an illustrative case.The findings of the paper are applicable to other jurisdictions, such as Denmark and Finland, as they are subject to similar conditions. Data centres are, when subject to the tax regime, subject to less than 2% of the normal electricity tax tariff. Multinational tech-giants benefit heavily from it while many domestic companies (colocation centres) are excluded due to its technical design and attached administrative case law. Initial calculations indicate there is tax savings of more than SEK 500 million (circa Euro 50 million) on an annual basis. Therefore, the tax regime acts as an international tax competition tool through its fiscal state aid function while, at the same time, eroding the tax bases and business life of northern Sweden. It does not initially appear to infringe on EU state aid rules nor the principle of non-discrimination. This Illustrates that there is still some margin of freedom for individual Member States to compete through tax measures. Additionally, tax policy objectives of the tax regime are considered and analysed. In particular, the impact it has had on not only international tax competition but also the economy of local municipalities, local business life, and progressive climate goals. A critical commentary focusing on sustainability is applied throughout the paper. Keywords: multinational enterprises, IT companies, tax incentives, energy taxation, state aid, international tax competition, data centres, tech-giants, co-location centres, climate goals, sustainability, tax policy Link to open access via SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3744175
Koga, Keisaku & Lind, Yvette (2021)

Kokuren moderu sozei jōyaku no kaitei -- tojōkoku kara mita gurōbaruna gan'i to kōhei ni kakaru joron. Translation of: Yvette Lind, “Revisions of the UN Tax Treaty Model – an introduction to (global) inclusion and equity from the perspective of developing states”, Svensk Skattetidning Wolters Kluwer nr 10 2020, pp. 595-610

Essays of Osaka University of Economics, 72(4) , s. 49-61.
Ditmer, Michael; Elmeskov, Jorgen, Larsen, Birthe, Lind, Yvette, Jensen, Ulrik & Skaarup, Michael (2021)

Rapport fra arbejdsgruppen Principper for hjælpepakker ved nye epidemier

[Report Research]. Erhvervsministeriet

Show summary
https://em.dk/media/14524/principper-for-hjaelpepakker-ved-nye-epidemier.pdf
Lind, Yvette (2021)

Designing aviation taxes within the EU – Chartering ongoing challenges and proposing future solutions

Florida Tax Review (FTR), 24(1) , s. 784-827.

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This paper was presented at the Levin College of Law´s Tax Colloquium in April 2020. It focuses on environmental taxes, specifically aviation taxes, and the challenges and limitations EU law imposes on individual EU Member States when they attempt to enforce both national and international environmental policy goals. Both the former Irish- and the recently implemented Swedish aviation tax are used as comparative examples when chartering and discussing what (legal) obstacles are posed by EU law and, subsequently, the options available to individual Member States when attempting to design and implement environmental taxes. Further, common political obstacles are addressed in the Swedish and Irish case studies to further enhance the understanding of why and how aviation taxes are designed the way they generally are. A holistic approach, resulting in the inclusion of not only tax law and environmental law elements but also EU free movement law and EU state aid law in parallel legal systems (at domestic level and EU level) is applied in order to provide a more coherent and transparent outline of the studied matter. The article affords, through a tax technical study combined with environmental and economic theories, a conceptual framework on how an aviation tax may be designed to fulfil environmental goals and generate tax revenues while still complying with EU law. The paper comprises differing methods in calculating CO2 emission offsetting, based upon not only a selection of aviation taxes but also the distance travelled combined with the Swedish carbon tax alternatively the EU emission trading scheme. Calculating factual taxation of individual flights offers the reader further understanding of the polluter pays principle and present (in)efficiency of aviation taxes at Member State level. Despite the paper only covering aviation taxes applied within the EU, these discussions are of great relevance to scholars outside of the EU as well, as all airlines and passengers will be subject to them when travelling within the EU. Additionally, policy discussions such as these will only become more relevant over time due to ongoing environmental discussions and the implementation and enforcement of the UNs sustainability goals. Keywords: Aviation taxes, flight taxes, air travel tax, environmental taxes, EU law, state aid, free movement, tax policy, tax design Link to open access via SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3742207
Ellingsæter, Sjur Swensen (2021)

Verdimaksimering eller likedeling? Grensene for omstøtelse av kongruente betalinger

Tidsskrift for Rettsvitenskap, 124(02-03) , s. 261-298. Doi: https://doi.org/10.18261/issn.1504-3096-2021-02-03-03 - Full text in research archive

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Dekningsloven §§ 5-5 og 5-9 åpner for at et konkursbo kan omstøte betalinger skyldneren foretok forut for konkursåpning. Omstøtelse etter § 5-5 er blant annet betinget av at betalingen «ikke fremtrådte som ordinær», mens et av vilkårene for omstøtelse av en betaling etter § 5-9 er at den «på en utilbørlig måte» begunstiget betalingsmottakeren. Artikkelen argumenterer for at det ved grensedragningen mellom omstøtelige og uomstøtelige betalinger gjør seg gjeldende en spenning mellom hensynet til å unngå omgåelser av dekningslovens fordelingsregler (likedelingsprinsippet) og hensynet til å maksimere kreditorenes dekning (hensynet til verdimaksimering). Artikkelen belyser hvordan Høyesteretts vurderinger av om kongruente betalinger – betalinger «ved eller etter forfall med sedvanlig betalingsmiddel» – utgjør ekstraordinær betaling eller utilbørlig kreditorbegunstigelse, forholder seg til denne spenningen. Det påvises at likedelingsprinsippet typisk tillegges avgjørende vekt når betaling skjer på et tidspunkt hvor konkurs fremstår som nær uunngåelig, mens det finnes flere eksempler på at hensynet til verdimaksimering har hatt vesentlig betydning for at betalingsmottakere i andre tilfeller har blitt frifunnet for omstøtelseskrav. Videre vurderer artikkelen om hensynet til verdimaksimering bør vektes annerledes enn etter gjeldende rett. Artikkelen argumenterer for at dagens regler med fordel kan erstattes av mer «firkantede» regler og skisserer hvordan slike regler kan utformes.
Schwemer, Sebastian Felix; Tomada, Letizia & Pasini, Tommaso (2021)

Legal AI systems in the EU's proposed Artificial Intelligence Act

CEUR Workshop Proceedings, 2888, s. 69-76.
Sitter, Nick (2021)

Defending the State: Nationalism, Geopolitics and Differentiated Integration in Visegrád Four Security Policy

European Foreign Affairs Review, 26(3) , s. 127-144. Doi: https://doi.org/10.54648/EERR2021030 - Full text in research archive

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During the second half of the 2010s the governments of Poland and Hungary took a sharp turn away from liberal democracy and the rule of law. As they slipped down the international democracy rankings, the European Union initiated its procedures under Article 7 to investigate possible breaches of its fundamental laws and values. However, the two governments sought to distinguish between their conflict with the European Commission over the rule of law on one hand and their commitment to collective security on the other. The central question in this article is whether they managed to do this, and to what extent democratic backsliding poses security challenges for the EU by weakening its actorness in the field of security, defence and foreign policy. A comparative assessment of Poland, Hungary, Slovakia, and the Czech Republic suggests that democratic backsliding does indeed have security implications for the EU, but that this is only one of several factors driving differentiated integration in the Visegrád Four in this field. Developments in the region are part of a wider EU trend of re-nationalization of security policy. Indeed, in the security field, vertical differentiated integration (in the sense of different mixes of supranational and intergovernmental regimes) is a key factor in mitigating the consequences of horizontal differentiation (different Member State policies).
Sogner, Knut & Colli, Andrea (2021)

The Emergence of Corporate Governance: People, Power & Performance

Routledge
Callegari, Beniamino; Luzzi, Alessandra, Martinsen, Ingvild & Walla, Elise (2021)

Digital Transformation: meet or evade the Challenge? A Case Study in the Maritime Industry

Academy of Management Annual Meeting Proceedings,
Gaustad, Terje & Eidsvold-Tøien, Irina (2021)

Opphavsrett, håndheving og mangfold

Mangfold i spill: Digitalisering av kultur og medier i Norge, , s. 69-82. - Full text in research archive

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Kapittelet analyser opphavsrettens betydning for mangfold i distribusjon og innhold. I en komparativ rettsøkonomisk analyse sammenlignes gjennomføringen av EUs Infosoc-direktiv i norsk, svensk og dansk rett. Funnene viser at variasjoner i gjennomføringen av direktivet har medført forskjeller i opphavsrettens effektivitet, og at norsk rett er den minst effektive. Effektivitetstap medfører reduserte inntekter for opphavere og utøvere, som igjen medfører et redusert mangfold i utbudet.
Bjørkelo, Brita & Eriksen, Birthe (2021)

Varsling i arbeidslivet: Arbeidsgivers og leders roller og ansvar

Cappelen Damm Akademisk
Bakke, Elisabeth & Sitter, Nick (2021)

Each Unhappy in Its Own Way? The Rise and Fall of Social Democracy in the Visegrád Countries since 1989

Social Democracy in the 21st Century, , s. 37-68. Doi: https://doi.org/10.1108/S0195-631020210000035003 - Full text in research archive

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It is often said that we live in a time of crisis for social democracy. Many of the West European centre-left parties that seemed the natural parties of government in the second half of the twentieth century are in decline. The most common long-term explanations centre on a shrinking working class, a widening gap between the party elite and their core voters, and the challenges from new populist parties and/or greens. Short-term policy factors include the failure to address the recent financial and refugee crises. None of these factors carry much explanatory weight for developments in Hungary, Poland, Slovakia and the Czech Republic in the three decades since the transition from communism. We find that much of the explanation for the rise and the fall of the five social democratic parties in these countries lies in the dynamics of party competition and party system change. All parties face dilemmas of policy, electoral appeal and coalition-building. The Central European cases suggest that it is how social democrats handle such challenges and make difficult choices about strategy and tactics that ultimately shapes their longterm fate. Centre-left parties are stronger masters of their fortunes than much of the literature on the decline of social democracy suggests. Consequently, seeking a common structural explanation for the rise and decline of social democratic parties might be a double fallacy: both empirically misleading and a poor base for policy advice.
Callegari, Beniamino & Feder, Christophe (2021)

Entrepreneurship and the systemic consequences of epidemics: A literature review and emerging model

The International Entrepreneurship and Management Journal, , s. 1-32. Doi: https://doi.org/10.1007/s11365-021-00790-2

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The Covid-19 epidemic is a global challenge requiring adequate public and private responses to overcome the emergency, shape new development trajectories, and prepare for future outbreaks. As socioeconomic turning points, epidemics imply an entrepreneurial response in which not only managers and entrepreneurs, but also policymakers, health professionals, and civil society as a whole are active participants. Using the PRISMA methodology, we provide a comprehensive review of the complex interactions between entrepreneurship and epidemics over time. Applying a combined Kirznerian-Schumpeterian theoretical framework, we find that, in the short term, epidemics trigger a wave of Kirznerian entrepreneurship aimed at reducing the uncertainty generated directly and indirectly by the medical emergency. In the long term, as medical uncertainty abates, Schumpeterian entrepreneurship can contribute to transforming the post-crisis environment, either supporting or undermining the public reaction to the crisis and determining the path of institutionalization, in the process of defining a new normal. Thus, epidemics could lead to unpredictable socioeconomic and technological improvements, but also to highly undesirable outcomes. The construction of a satisfactory new normal requires the integration of entrepreneurial capabilities within the public sector and an explicit policy of cooperation with the private sector. Therefore, as the short-term phase of the Covid-19 pandemic draws to a close, policymakers must shift their focus away from restrictions and obligations towards a collaborative framework supportive of private entrepreneurial efforts.
Bråthen, Gina & Skjønberg, Alexander Sønderland (2021)

Arbeidsrettslig oppgavesamling med løsningsforslag

[Textbook]. Karnov Group Norway AS
Skjønberg, Alexander Sønderland (2021)

Styringsrettens begrunnelse og karakter

Styringsretten : prinsipielt komparativt og aktuelt, , s. 88-130. - Full text in research archive
Stoknes, Per Espen; Soldal, Olav Bjerke, Hansen, Sissel, Kvande, Ingvar & Skjelderup, Sylvia Weddegjerde (2021)

Willingness to Pay for Crowdfunding Local Agricultural Climate Solutions

Sustainability, 13(16) Doi: https://doi.org/10.3390/su13169227 - Full text in research archive

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The recent rise in climate concern among citizens worldwide is coinciding with a rising interest in agricultural climate solutions. The future scaling-up of these solutions, however, requires more knowledge about the mitigation potential, costs and financing options, including crowdfunding (CF). Our objective is to explore the driving factors behind the public’s willingness to pay for crowdfunded climate mitigation projects at the farm level. In this study, four mitigation options from the perspective of farmers were identified: solar panels on the barn roof, biogas from animal manure, drag hoses for improved manure dispersal, and the addition of biochar to soils. The study investigates the optimal characteristics of crowdfunding campaigns to finance such mitigation measures. The most influential factors on the respondents’ WTP is neither climate concern nor proximity, but instead the knowledge regarding CF, combined with how comprehensible and salient the suggested measure is. The main implications are that future projects that aim to achieve broad participation in CF campaigns need to communicate well, to improve both public knowledge of the funding mechanism (CF) itself and the comprehensibility and salience of the agricultural measure.
Collste, David; Cornell, Sarah E., Randers, Jørgen, Rockström, Johan & Stoknes, Per Espen (2021)

Human well-being in the Anthropocene: Limits to growth

Global Sustainability, , s. 1-17. Doi: https://doi.org/10.1017/sus.2021.26 - Full text in research archive

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Transformation of the world towards sustainability in line with the 2030 Agenda requires progress on multiple dimensions of human well-being. We track development of relevant indicators for Sustainable Development Goals (SDGs) 1–7 against gross domestic product (GDP) per person in seven world regions and the world as a whole. Across the regions, we find uniform development patterns where SDGs 1–7 – and therefore main human needs – are achieved at around US$15,000 measured in 2011 US$ purchasing power parity (PPP).
Folkvord, Benn; Furuseth, Eivind & Gjems-Onstad, Ole (2021)

Norsk bedriftsskatterett

Gyldendal Akademisk
Schwencke, Hans Robert; Baksaas, Kjell Magne & Stenheim, Tonny (2021)

Utsatt skatt i konsernregnskapet - kjøp av datterselskap uten virksomhet

[Professional Article]. Revisjon og Regnskap, (4) , s. 39-41.
Eidsvold-Tøien, Irina & Gaustad, Terje (2021)

Opphavsrett, håndheving og mangfold

Universitetsforlaget, Oslo,
Stoknes, Per Espen; Aslaksen, Iulie, Golüke, Ulrich, Randers, Jørgen & Garnåsjordet, Per Arild (2021)

Plausible futures for the Norwegian Offshore Energy Sector: Business as Usual, Harvest or Rebuild?

[Professional Article]. Discussion Papers, (no. 958)

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The global energy transition from fossil to low-carbon energy challenges the future of the Norwegian petroleum sector, a major factor in the country’s economy, now facing financial climate risk and longterm declining demand, particularly for gas to the EU. What energy policies can assist the transition into a low-carbon society? We explore three investment scenarios for the Norwegian offshore energy sector from 2020 to 2070: 1) Business as usual, 2) Increasing cash-flow by harvesting existing petroleum fields and cutting investments (Harvest-and-Exit), or 3) Rebuilding with green offshore energy investments. In a new economic model, we compare impacts on key macro- and sectoreconomic variables. We find that investing moderately in green offshore energy production can reverse the extra job decline that a quicker phase-out of petroleum investments would incur. The impacts on the Norwegian sovereign wealth fund - Government Pension Fund Global - and on gross domestic product (GDP) per capita are insignificant to 2050 and positive by 2070. The simulated investments and economic results can be compared with observations to constitute forward-looking indicators of Norway's energy transitioning.
Schwencke, Hans Robert; Haugen, Dag Olav, Baksaas, Kjell Magne, Stenheim, Tonny & Avlesen-Østli, Erik (2021)

Årsregnskapet i teori og praksis 2020

Gyldendal Akademisk
Mestad, Ola; Eriksen, Christoffer Conrad & Espeli, Harald (2021)

§ 75

Grunnloven: Historisk kommentarutgave 1814-2020, , s. 641-731.
Grundekjøn, Ole Tellef & Kristensen, Roy (2021)

Din privatøkonomi

[Textbook]. Gyldendal Norsk Forlag A/S
Otte, Pia; Mæhle, Natalia, Hansen, Sissel, Farstad, Maja, Soldal, Olav Bjerke, Stoknes, Per Espen & Banet, Catherine (2021)

COOLCROWD – en veiledning for lokal folkefinansiering av klimatiltak i landbruket

[Report Research]. RURALIS - Institutt for rural- og regionalforskning

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Rapporten retter seg mot personer, organisasjoner eller bedrifter, som kan kommersialisere og implementere forskningsfunnene. Målgruppen er bred og omfatter blant annet landbruksorganisasjoner, banker, folkefinansieringplattformer, og reiseselskap. Rapporten inneholder en oppsummering av utvikling og design av konseptet COOLCROWD for implementeringen i det norske samfunnet.
Nonet, Guénola Abord-Hugon; Pontoppidan, Caroline Aggestam, Ditlev-Simonsen, Caroline Dale, Hermes, Jan, Lankoski, Leena, Lundberg, Sofia, Maheshwari, Sanchi, Berlin, Maria Perrotta, Sebhatu, Samuel Petros, Solitander, Nikodemus & Sundemo, Mattias (2021)

PRME Nordic Chapter

Responsible Management Education. The PRME Global Movement, , s. 182-197.
Skjønberg, Alexander Sønderland; Bråthen, Gina, Hemmingby, Anette, Hotvedt, Marianne Jenum & Weltzien, Kurt (2021)

Styringsretten : prinsipielt komparativt og aktuelt

Gyldendal Akademisk

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Styringsretten er blitt mye debattert i norsk arbeidsrett og vil utvilsomt bli mye debattert også fremover. Styringsretten er et av de «evig aktuelle» temaene i arbeidsretten og reiser problemstillinger av både prinsipiell og praktisk interesse. Boken belyser et bredt spekter av sider ved styringsretten og gir et bidrag til den faglige debatten. Boken består av tre deler. Artiklene i del I tar for seg grunnleggende og prinsipielle spørsmål, blant annet om styringsrettens bakgrunn og begrunnelse, begreper, ulike tilnærmingsmåter og spørsmål om domstolsprøvelse. Del II inneholder artikler som på ulik måte gir et komparativt bidrag til den norske styringsrettsdebatten, mens artiklene i del III tar for seg en rekke aktuelle og konkrete problemstillinger om styringsrettens rekkevidde. Hver artikkel står på egne ben og kan leses for seg. Men det er også viktige sammenhenger mellom dem, både likheter og forskjeller, som løftes frem i bokens innledning.
Schwemer, Sebastian Felix; Mahler, Tobias & Styri, Håkon (2021)

Liability exemptions of non-hosting intermediaries: Sideshow in the Digital Services Act?

Oslo Law Review, , s. 4-29. Doi: https://doi.org/10.18261/ISSN.2387-3299-2021-01-01
Fernández, Jonatan Echebarria (2021)

Dr Jonatan Echebarria Fernández says trade to EU and UK affected by coronavirus outbreak in China

City, University of London,
Sogner, Knut (2021)

Creating and Protecting paths. Learning in an entrepreneurial state

Enterprise & Society, Doi: https://doi.org/10.1017/eso.2021.54 - Full text in research archive

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This paper discusses how a Norwegian entrepreneurial state has performed over more than seventy years, based on an analysis of state involvement in Kongsberg Våpenfabrikk/the Kongsberg Group from 1945 and to 2015. Mariana Mazzucato has argued that bold technological investments by the state has long-term beneficial effects. The development of the Kongsberg companies adds nuance to this picture. On the one hand, the defense company Kongsberg Våpenfabrikk failed as a company in 1987 and was unbundled into a number of new companies independent of one another. On the other hand, some of the successor companies have been very successful, both in the oil and gas sector and within defense. Taking the defense and oil and gas company the Kongsberg Group as a case, this paper argues that a new style of entrepreneurial state developed in the 1990s and that it proved very successful. The old entrepreneurial state was heavy-handed, bold, and very long-term in its aims; the new entrepreneurial state was cautious, many-headed, and worked through the management of the company. The new entrepreneurial state combined state ownership, stock listing, and procurement considerations and was supported by both the Ministry of Industry and the Ministry of Defense. This new governance structure facilitated a stable corporation that over time integrated other Norwegian maritime electronics companies, which themselves had a checkered history under the old entrepreneurial state. A new corporate governance regime emerged and managed both to protect old and established product lines and to facilitate innovation both in defense and maritime electronics.
Fernández, Jonatan Echebarria (2021)

Explaining Brexit dislocation in the UK port sector and supply chain changes

City, University of London,
Christensen, Sverre August (2021)

A Narrative Approach to Corporate Relations: The Historical Background on Telenor’s Success

Enterprise & Society, 23(2) , s. 512-547. Doi: https://doi.org/10.1017/eso.2020.66 - Full text in research archive

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This article examines the development of buyer-supplier relations in the telecom sector. The literature on telecoms in Scandinavia has been dominated by the narrative praising the trusting and collaborative relations between Telia, the Swedish public telephone operator (PTO), and Ericsson, the equipment supplier. The Norwegian PTO, Telenor, diverted from this path and was a pioneer in preferring competitive tenders and arm’s length relations with its suppliers starting in the 1970s. The article argues that Telenor’s history and nationality had a significant impact on its business strategy. In addition, the article examines why some business narratives persist while others remain unknown. One finding is that shareholder-friendly narratives have a handicap because they focus on self-interest and money, and not societal values.
Jåstad, Eirik Ogner; Bolkesjø, Torjus Folsland, Rørstad, Per Kr., Midttun, Atle, Sandquist, Judit & Trømborg, Erik (2021)

The future role of forest-based biofuels: Industrial impacts in the Nordic countries

Energies, 14(8) Doi: https://doi.org/10.3390/en14082073 - Full text in research archive

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This study applies a partial equilibrium forest sector model to analyse the impacts of biofuel deployment for road transport in the Nordic countries, when alternative use of the biomass resources and transport sector electrification are considered. We foresee a strong electrification of the transport sector, resulting in a demand for biofuels of approximately 2.5 billion L in 2035 and 1 billion L in 2050 in a 100% fossil-free base scenario. The simultaneous increase in demand from pulping industries and biofuel will cause an overall increase in wood use, of which the biofuels share will constitute approximately 20–25%. The utilization of harvest residues will increase more than 300% compared to the current level, since biofuel production will reallocate some of the current raw material used in district heating. Biofuel consumption in road transport will likely reduce after 2040 due to increasing electrification, but it is plausible that the declining domestic demand will be replaced by increasing demand from international biofuel markets in aviation and shipping. The main uncertainties in the scenarios are the future costs and profitability of forest-based biofuel technologies and the public acceptance of the close to 100 TWh of new renewable electricity production needed for the electrification of Nordic road transport
Gjems-Onstad, Ole (2020)

Skattelovsamlingen 2019-2020

[Encyclopedia]. Gyldendal Norsk Forlag A/S
Furuseth, Eivind (2020)

Hvor langt strekker Principle Purposes Test seg?

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 345-370.
Raa, Atle Andreassen (2020)

Adam Smiths synspunkter på skatt, avgifter og toll

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 699-710.
Nygaard, Pål (2020)

Engineering way lost: Norwegian engineers’ reactions to challenges from Americanization and industrial democracy

Management & Organizational History, 15(3) Doi: https://doi.org/10.1080/17449359.2020.1758148 - Full text in research archive

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This article investigates how the Norwegian Engineering Association responded to challenges from Americanization and industrial democracy in the period from 1945 to 1980. This period was the heydays of the engineering way to top management positions in Norway. The engineering way was justified with reference to the engineers technical ‘Fachkompetenz’. As in many countries, Norway became subject for an institutional push toward Americanization of management the first decades after WW2. This process challenged the engineering way to management by propagating the need for management education. In Norway, there was not a smooth and swift process of Americanization of management and business. Rather, the Norwegian trajectory is a complex set of international and national influences and agendas. Primarily, Norwegian management practice was from the 1970s shaped by a political push for industrial democracy that was initiated by the Labor party and the labor movement in the 1960s. The process of introducing industrial democracy challenged both the traditional engineering way and the American way of making managers in Norway. This article unpacks how the Engineering Association responded to the challenges from Americanization and industrial democracy.
Innset, Ola (2020)

Markedsvendingen. Nyliberalismens historie i Norge

Fagbokforlaget
Ekberg, Espen (2020)

Radikal forvandling. DnB og den norske bankbransjen, 1990-2004

Universitetsforlaget
Lind, Yvette (2020)

Sweden and Denmark Incorporate Anti-Tax-Avoidance Rules into Very Different COVID-19 Responses

Tax Notes International, 98(10) , s. 1127-1133.

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After initially focusing on the medical aspects of the coronavirus, many jurisdictions have begun instituting economic measures to mitigate the economic consequences of the pandemic and prepare for the financial crisis that will unavoidably follow in its wake. Because these solutions are still in their infancy, states have generally focused on short-term solutions such as offering various financial support packages to both individuals and companies for 2020 and 2021. This paper concerns EU state aid packages implemented in Sweden and Denmark. Despite being closely connected in both geography and law, with their legal systems sharing many important characteristics, the two member states have taken different approaches to the pandemic. Denmark was among the first states to close both its borders and its society, with the government implementing far-reaching protocols on social distancing. Meanwhile, Sweden left its borders and society open and relied on its citizens’ common sense to limit transmission of the coronavirus. This explains why Denmark had to enact various state aid measures relatively early while Sweden is still processing its economic response. Denmark has also instituted state aid measures that are more generous and far-reaching than those that have been proposed by the Swedish government (at least thus far). However, despite the differences between the two states, both have decided to implement anti-tax-evasion agendas. The two states have reacted differently in terms of economic support measures, in part because of the conflicting approaches to social distancing. The paper focuses on these differing approaches to state aid, particularly measures that the governments provide through the tax system. The highly debated Danish decision to exclude tax-evading companies from COVID-19 aid — a move that Sweden and several other states followed — is given particular attention. The paper concludes that both states must take steps to more clearly delineate their rules excluding tax-evading companies from COVID-19 aid to ensure that these provisions remain applicable and adhere to the principle of legal certainty. Keywords: anti-tax avoidance; state aid; COVID-19; fiscal aid Link to open access via SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3631345
Lind, Yvette (2020)

The Role and Function of Taxation for Sustainable Economic Recovery Post-COVID-19

Florida Tax Review (FTR), 23(2) , s. 495-498.
Lind, Yvette (2020)

The Swedish Aviation Tax – Some Comments from a State Aid Perspective

European State Aid Law Quarterly, 19(3) , s. 290-296.
Eidsvold-Tøien, Irina (2020)

Sikring av en bærekraftig kulturøkonomi, nødvendiggjør innføring av DSM-direktivet

NIR : Nordiskt immateriellt rättsskydd,
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Meditasjon - kongevei til å forstå skammen

[Popular Science Article]. Dyade, (1) , s. 3-3.
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Hvordan bearbejdes skam?

[Popular Science Article]. Dyade, (1) , s. 45-49.
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Aldringens smerte

[Popular Science Article]. Dyade, (1) , s. 61-63.
Skjønberg, Alexander Næss & Hansteen, Christopher (2020)

Tariffavtalen som et rettslig instrument

Grønne tariffavtaler, - Full text in research archive
Skjønberg, Alexander Næss (2020)

Høyesteretts dom i ISS-saken

[Professional Article]. LO-advokatenes blogg,

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https://www.lo.no/hva-vi-mener/lo-advokatene/nyheter-fra-lo-advokatene/hoyesteretts-dom-i-iss-saken/
Schwemer, Sebastian Felix (2020)

Article 17 at the intersection of EU Copyright Law and Platform Regulation

NIR : Nordiskt immateriellt rättsskydd, , s. 400-435.
Minde, Stine Winger; Viken, Monica, Bråthen, Tore & Langfeldt, Sverre Faafeng (2020)

Lov og rett for næringslivet

[Textbook]. Fagbokforlaget
Innset, Ola (2020)

Reinventing Liberalism. The Politics, Philosophy and Economics of Early Neoliberalism (1920 - 1947)

Springer Doi: https://doi.org/10.1007/978-3-030-38885-0
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Skam eller skyld? - Lukker du øjnene eller ørerne, når nogen bebrejder dig?

[Popular Science Article]. Dyade, (1) , s. 31-37.
Gjems-Onstad, Ole (2020)

Piketty: 90 % formues-, arve- og inntektsskatt

[Professional Article]. Skatterett,
Bråthen, Tore; Furuseth, Eivind & Mikelsen, Anders (2020)

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år

Cappelen Damm Akademisk
Bråthen, Tore (2020)

Lov og rett for næringslivet 2020. Sammen med Sverre Langfeldt, Stine Winger Minde, Monica Viken

[Textbook]. Fagbokforlaget
Ditlev-Simonsen, Caroline Dale (2020)

Integrering og rapportering om bærekraftsmålene i sparebankstiftelser og mottakere av støtte

Finansiell og ikke-finansiell rapportering Festskrift til Hans Robert Schwencke,
Gjems-Onstad, Ole; Kildal, Tor S., Dyrnes, Cecilie Aasprong & Mikelsen, Anders B (2020)

Lærebok i merverdiavgift

[Textbook]. Gyldendal Norsk Forlag A/S
Stoknes, Per Espen; Soldal, Olav B. & Weddegjerde, Sylvia (2020)

Tilrettelegging for lokal folkefinansiering av klimatiltak i landbruket - Oppsummering av undersøkelse om betalingsvillighet

[Report Research]. Ruralis

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This report presents the first main deliverable of work package 4 in the Coolcrowd project, an international research project funded by the Research Council of Norway. A national survey was undertaken with a representative sample of 1500 Norwegians during February 2020, based on the findings from three focus groups. The survey finds that overall, there is a low level of knowledge about crowdfunding in the Norwegian public. Yet, a large proportion of the public indicates interests in supporting measures to combat climate change in agriculture, through crowdfunding. Of four possible crowdfunding model the most popular is donations, i.e. give directly to the farms. The most trustworthy organisation to operate crowdfunding campaigns for the agricultural sector are research institutes. Of four climate solutions, respondents indicate that solar panels on barns are the most popular climate technology, for which respondents indicate an average willingness to pay of 186 NOK through a crowdfunding campaign. On average each respondent is willing to pay 161 NOK each for any climate measure. About half of the sample say it is important that the supported measures have proven climate effects. Still, one fifth indicate wiliness to support novel climate measures, not yet tested at large scale in Norwegian agriculture. Roughly 50% indicate that they prefer to support farmers in their local neighbourhood.
Gjems-Onstad, Ole (2020)

La gründere flytte - formuesskattens dilemmaer i krisenes tidsalder

Cappelen Damm Akademisk
Margrethe, Røse Solli; Skumsrud, Nina Fodstad & Falkanger, Thorunn (2020)

Salg av landbrukseiendom - Konsesjon og konsesjonsrisiko

[Popular Science Article]. Eiendomsmegleren, , s. 46-49.
Eidsvold-Tøien, Irina (2020)

Sikring av en bærekraftig kulturøkonomi nødvendiggjør innføring av DSM-direktivet

NIR : Nordiskt immateriellt rättsskydd, 1, s. 184-199.
Furuseth, Eivind (2020)

Chapter 27: Norway

Tax treaty arbitration, , s. 595-615.
Schwemer, Sebastian Felix (2020)

The regulation of abusive activity and content: a study of registries’ terms of service

Internet Policy Review, 9(1) Doi: https://doi.org/10.14763/2020.1.1448
Minde, Stine Winger & Viken, Monica (2020)

Innføring i forretningsjus

[Textbook]. Gyldendal Akademisk
Hernes, Gudmund (2020)

De mest spennende forestillinger

[Professional Article]. Professionsförbundet, , s. 3-4.
Bråthen, Tore & Kristensen, Roy K (2020)

Ulvesund-dommen (HR-2017-2375-A) og norsk regnskapsrett

Finansiell og ikke-finansiell rapportering Festskrift til Hans Robert Schwencke, , s. 89-108. - Full text in research archive
Lind, Yvette (2020)

Ekonomiska stödåtgärder i samband med COVID-19 och Danmarks markering gentemot skatteflykt

Svensk skattetidning, (3) , s. 186-193.
Lind, Yvette (2020)

Designing aviation taxes within the EU – Chartering ongoing challenges and proposing future solutions

[Report Research]. CBS Law Legal Studies Research Paper Series

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CBS Law Legal Studies Research Paper Series, No. 20-38 2020 This paper was presented at the Levin College of Law´s Tax Colloquium in April 2020. It focuses on environmental taxes, specifically aviation taxes, and the challenges and limitations EU law imposes on individual EU Member States when they attempt to enforce both national and international environmental policy goals. Both the former Irish- and the recently implemented Swedish aviation tax are used as comparative examples when chartering and discussing what (legal) obstacles are posed by EU law and, subsequently, the options available to individual Member States when attempting to design and implement environmental taxes. Further, common political obstacles are addressed in the Swedish and Irish case studies to further enhance the understanding of why and how aviation taxes are designed the way they generally are. A holistic approach, resulting in the inclusion of not only tax law and environmental law elements but also EU free movement law and EU state aid law in parallel legal systems (at domestic level and EU level) is applied in order to provide a more coherent and transparent outline of the studied matter. The article affords, through a tax technical study combined with environmental and economic theories, a conceptual framework on how an aviation tax may be designed to fulfil environmental goals and generate tax revenues while still complying with EU law. The paper comprises differing methods in calculating CO2 emission offsetting, based upon not only a selection of aviation taxes but also the distance travelled combined with the Swedish carbon tax alternatively the EU emission trading scheme. Calculating factual taxation of individual flights offers the reader further understanding of the polluter pays principle and present (in)efficiency of aviation taxes at Member State level. Despite the paper only covering aviation taxes applied within the EU, these discussions are of great relevance to scholars outside of the EU as well, as all airlines and passengers will be subject to them when travelling within the EU. Additionally, policy discussions such as these will only become more relevant over time due to ongoing environmental discussions and the implementation and enforcement of the UNs sustainability goals. Keywords: Aviation taxes, flight taxes, air travel tax, environmental taxes, EU law, state aid, free movement, tax policy, tax design Publication is available open access here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3742207
Mikelsen, Anders (2020)

Fradragsrett for inngående merverdiavgift ved avviklings- og overgangskostnader

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 551-568.
Hemmingby, Anette (2020)

Nytt nordisk nettverk for arbeidsrettsrettsforskere

[Popular Science Article]. EU & arbetsrätt, (3-4) , s. 2-2.
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Vindu til skammen

[Popular Science Article]. Dyade, (1) , s. 5-11.
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Med meg er det ikke skittent - det skamfulle kjønnslivet

[Popular Science Article]. Dyade, (1) , s. 39-42.
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Det ensomste sted på jorde - Hvor kommer skammen fra

[Popular Science Article]. Dyade, (1) , s. 25-29.
Bråthen, Gina (2020)

Ugyldighetsvurderingen etter aksjeloven § 3-8

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 123-140.
Gjems-Onstad, Ole (2020)

Manglende konsekvenstenkning i menneskerettsjussen

Kritisk juss, 51(3) Doi: https://doi.org/10.18261/issn.2387-4546-2020-03-07 - Full text in research archive

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Den europeiske menneskerettsdomstolen (EMD) fortolker det absolutte forbudet mot umenneskelig og nedverdigende behandling i Den europeiske menneskerettskonvensjon (EMK) art. 3 stadig videre. Dommene kan ha store praktiske konsekvenser, men disse virkninger av avgjørelsene diskuteres i liten grad av EMD siden et mer rettspragmatisk perspektiv ofte mangler. Når EMD gjennom dynamiske fortolkninger gir nye regler, utfordres begrensningen ved en rent juridisk metode og skillet mellom juss og politikk.
Viken, Monica (2020)

Når EMK verner juridiske personer - Illustrert ved nasjonal regulering av markedsføring

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 711-736. - Full text in research archive
Bråthen, Tore (2020)

Regulering av avtaler mellom selskapet og tilknyttede parter i norsk aksjeselskapsrett

Nordisk Tidsskrift for Selskabsret, 2020(2/3) , s. 13-44. - Full text in research archive

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The Norwegian regulation of Related Parties Transactions (RPT) has been developed through a total of five phases. The development startet with the EEA-adaption of the former Limited Liability Act of 1976 in 1995. Originally, a rule on «Nachgrundung» in public limited companies was enacted. The General Assembley had to approve specified agreements for them to be valid. The statutory provision largely coincided with the requirements of the EU’s Second Company Law Directive. With The Limited Companies Acts of 1997 the rule was significantly extended to include agreements on both limited companies’ and public limited companies’ acquisitions from shareholders as well as from natural and legal persons treated as shareholders. The provisions made exceptions for, amongst others, commercial agreements. Later the provision was extended to cover all types of agreements (acquisitions as well as disposals, etc.) with an expanding circle of natural and legal persons. Attempts were made to precisely define the exception for commercial agreements and additional exceptions were introduced. By amendments in 2019, the Public Limited Companies Act was adapted to the requirements of SRD II. For limited liability companies and for non-listed public limited companies substantial amendments were enacted. The number of agreements that should apply with the procedural rules was in reality significantly reduced, attempts were made to further specify the exception for commercial agreements, the necessary resolutions shall be made by the Board of Directors and not any longer by the General Assembley, and the invalidity rule was softended. The paper reviews the development of the Norwegian rules on RPTs and the circumstances leading to the various amendments of these rules. Furthermore, it includes an analysis of the new rules on RPTs applicable to limited companies and non-listed public limited companies.
Skjønberg, Alexander Næss (2020)

Dataverktøy til besvær? Ulovlig og tariffstridig arbeidskamp, resignasjonsplikt - Arbeidsrettens dom 3. juli 2020 - AR-2020-18

[Professional Article]. Nytt i privatretten : nyhetsbrev for informasjon på det privatret,
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Skamkortet i samfunnsdebatten

[Popular Science Article]. Dyade, (1) , s. 57-59.
Gjems-Onstad, Ole (2020)

Lovfestet omgåelsesregel for merverdiavgift

Finansiell og ikke-finansiell rapportering Festskrift til Hans Robert Schwencke, , s. 243-259.
Randers, Jørgen & Golüke, Ulrich (2020)

An earth system model shows self-sustained melting of permafrost even if all man-made GHG emissions stop in 2020

Scientific Reports, 10(1) Doi: https://doi.org/10.1038/s41598-020-75481-z - Full text in research archive

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The risk of points-of-no-return, which, once surpassed lock the world into new dynamics, have been discussed for decades. Recently, there have been warnings that some of these tipping points are coming closer and are too dangerous to be disregarded. In this paper we report that in the ESCIMO climate model the world is already past a point-of-no-return for global warming. In ESCIMO we observe self-sustained thawing of the permafrost for hundreds of years, even if global society stops all emissions of man-made GHGs immediately. We encourage other model builders to explore our discovery in their (bigger) models, and report on their findings. The thawing (in ESCIMO) is the result of a continuing self-sustained rise in the global temperature. This warming is the combined effect of three physical processes: (1) declining surface albedo (driven by melting of the Arctic ice cover), (2) increasing amounts of water vapour in the atmosphere (driven by higher temperatures), and (3) changes in the concentrations of the GHG in the atmosphere (driven by the absorption of CO2 in biomass and oceans, and emission of carbon (CH4 and CO2) from thawing permafrost). This self-sustained, in the sense of no further GHG emissions, thawing process (in ESCIMO) is a causally determined, physical process that evolves over time. It starts with the man-made warming up to the 1950s, leading to a rise in the amount of water vapour in the atmosphere—further lifting the temperature, causing increasing release of carbon from thawing permafrost, and simultaneously a decline in the surface albedo as the ice and snow covers melts. To stop the self-sustained warming in ESCIMO, enormous amounts of CO2 have to be extracted from the atmosphere.
Eidsvold-Tøien, Irina (2020)

Sikring av en bærekraftig kulturøkonomi, nødvendiggjør innføring av DSM-direktivet

[Professional Article]. NIR : Nordiskt immateriellt rättsskydd, 2020(1) , s. 184-199. - Full text in research archive

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I EØS-land som Norge har ikke nylig vedtatte EU-direktiv noen direkte virkning. Det foreslåtte Digital Singel Market-direktivet (heretter DSM),1 må gjennom en rekke vedtak i EFTA-systemet (bl.a. i EØS-komiteen og Stortinget) før det eventuelt blir en forpliktelse i norsk rett. I motsetning til de øvrige nordiske EU-landenes representanters innslag til Det nordiske opphavsrettssymposiet, vil foreliggende ”norsk kommentar til DSM-direktivet” derfor snarere omhandle nødvendigheten av det nylig vedtatte DSM-direktivet, sett i lys av norsk rett, ny norsk forskning på musikkfeltet og slik artikkelforfatteren ser det.2 Norge fikk ny åndsverklov i 2018.3 EUs arbeid med DSM-direktivet forelå som forslag på det tidspunktet departementet i Norge var i gang med å utarbeide ny åndsverklov. I prosessen med den nye loven ble det skjelet til enkelte overordnete prinsipper fra det pågående direktivarbeidet i EU, bl.a. bestemmelsen om rimelig vederlag.4 En regel om rett til rimelig vederlag ble derfor innført i den nye loven, men med et litt annet innhold enn regelen som fremgår av DSM-direktivet (art. 18 flg.). Etter mitt syn, vil dette kreve lovendring dersom direktivet blir gjennomført i norsk rett.5 I det følgende vil det kort redegjøres for hvilke endringer som synes nødvendige i den norske åndsverkloven når (dersom) direktivet blir gjennomført. Videre vil enkelte sentrale bestemmelser i DSM-direktivet bli vurdert på grunnlag av en utredning Handelshøyskolen BI i samarbeid med Menon Economics (heretter BI) har foretatt for Kulturdepartementet.
Espeli, Harald (2020)

Pensjonstrygden for statens arbeidere blir til (1917–1951)

Arbeiderhistorie, , s. 41-59. Doi: https://doi.org/10.18261/issn.2387-5879-2020-01-04 - Full text in research archive

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I 1950 vedtok Stortinget loven om pensjonstrygd for statens arbeidere med virkning fra 1951. Dermed fikk statens time- eller akkordlønte arbeidere – som ikke arbeidet i militærbedriftene, Sølvverket på Kongsberg eller i NSBs verksteddrift – for første gang en rettighetsbasert tjenestepensjon. Pensjonstrygden omfattet først og fremst bygg- og anleggsarbeidere i samferdselsetatene, men også rengjøringspersonalet i NSB og snart også arbeiderne i militærbedriftene. Statsarbeidere eller deres etterlatte behøvde ikke lenger søke Stortinget om en slags individuell gavepensjon. Arbeidsmandsforbundet, som fra 1930-tallet organiserte flesteparten av statens time- eller akkordlønnede arbeidere utenom militærbedriftene, var den fremste pådriveren bak det som ble pensjonstrygden. Omkring 1920 hadde det da politisk langt mer radikale Arbeidsmandsforbundet avvist å forhandle om en tjenestepensjonsordning for anleggsarbeiderne fordi ordningen ville kreve tre måneders oppsigelse. Det var i strid med fagopposisjonens ønske om å kunne aksjonere på kort varsel om man fant det nødvendig. Denne artikkelen ser nærmere på bakgrunnen for etableringen av denne særskilte pensjonsordningen for statens time- eller akkordlønte arbeidere. Pensjonstrygden skilte seg på viktige punkter vesentlig fra pensjonsordningen for statens tjenestemenn fra 1917. Ytelsene var lavere og rettighetene dårligere
Hemmingby, Anette (2020)

Styringsrett: Ytelser fra tredjepart

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 379-398.
Lind, Yvette (2020)

Initial findings on how individuals may indirectly influence tax and spend in Sweden, Germany and the United States

Intertax, 48(5) , s. 482-497.

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Ongoing globalization and increased taxpayer mobility not only exacerbate already existing shortcomings when allocating taxing rights but also challenges formal citizenship as the basis for bestowing political rights and benefits as this practise instigates states to utilize citizenship as a tax incentive when attracting high-income earners, high-skilled workers and high-net value individuals. Challenging the traditional perception of formal citizenship as one may argue that this practise erodes its value and meaning in addition to highlighting the differentiation between individuals with reference to economic status. At present time, mobile individuals may as a result of disparities between tax allocation, formal citizenship and voting privileges contribute financially to a state yet not have the possibility to exercise influence over their situation due to the lack of formal citizenship and voting privileges in said state. The group who may influence taxation and public spending through voting is therefore not always the same as those who pay taxes. This issue is naturally complex as the group of individuals excluded from such political influencing is a highly diverse group, reaching from high-net individuals to state-less persons seeking asylum, subject to individual circumstances and needs. This paper separates itself from previous research within the tax scholarship as it does not focus on tax nexus or the right to participate in democratic influencing but rather on how individuals may influence tax legislation and public spending themselves other than through traditional voting. Tax rules and constitutionals safeguards offering taxpayer protection gathered from Sweden, Germany and the U.S. are introduced in order to describe and to what extent a taxpayer may exercise such influencing. The paper concludes that affluent individuals often have greater access to such legal instruments and subsequently indicates that political power is awarded to the few rather than the many. Arguing a present need to revise how political rights and benefits are allocated, both on a domestic level but also in the international context. Keywords: Tax law, Politicial rights, Taxpayer mobility, Political equity, Comparative law Link to open access via SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3474232
Lind, Yvette (2020)

Revisions of the UN Tax Treaty Model. An introduction to (global) inclusion and equity from the perspective of developing states

Svensk skattetidning, (10) , s. 595-610.

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This paper was specifically written for a Swedish tax journal and its audience. As a result, it assumes that the audience is less knowledgeable about the UN tax treaty model (UN MTC) and the general situation concerning the power relationship between the global north and south compared to, for instance, a Canadian audience. Nevertheless, it aims to provide initial insights in this power relationship and the role and function of the UN MTC. The UN MTC is often perceived as a reaction, or counterpart, to the OECD MTC as it attempts to level the playing field between developing and developed states when allocating taxing rights. The perspective of developing states is applied as a red thread throughout this paper in order to provide insight into the challenges that these states have been subject to, and the ones they are currently facing in connection to the developments surrounding the digital economy and the BEPS project. To summarize, the aim of this paper is to describe ongoing changes of the UN MTC, yet in order to truly understand soft law such as the MTC (its background, purpose and the future function of new revisions) one has to apply a holistic approach rather than applying a traditional legal method. As a result, the UN MTC is placed in a broader context, going beyond positive law. This results in the inclusion of supplementary sources besides the central UN material. Due to the prevalence of the OECD MTC and ongoing work at OECD level (primarily the BEPS project project) these sources need to be included as the UN does not act as a lone ranger, but instead is highly influenced by the developments at OECD and G20 level. The historical development of the UN MTC as a counterbalance to the forces of developed states in addition to the current (financial) situation in developing states are additionally fundamental in understanding the revisions. Keywords: UN tax treaty, UN model tax treaty, digital taxation, tax, equity, global south, developing countries Link to open access via SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3774463
Lind, Yvette (2020)

Voting rights compared to income taxation and welfare benefits through the Swedish lens

Florida Tax Review (FTR), 23(2) , s. 713-742.

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Available open access here: https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?article=1372&context=ftr
Eidsvold-Tøien, Irina (2020)

Kunstnerisk frihet - en menneskerett

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 197-228. - Full text in research archive

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Artikkelen er en av mange i festskriftet til Ole Gjems-Onstad, og omhandler hvorvidt kunstnerisk frihet er en menneskerett og hvordan den i såfall er beskyttet i norsk rett. Dernest tar artikkelen for seg hvorvidt teaterforestillingene "Arv og miljø" (Den Nationale scene 2019/2010) og "Ways of seing" (Black Box 2018/2019) er beskyttet av menneskerettigheter. Det finner jeg at de er som kunstneriske ytringer, som omfatter mer enn ordene. Kunstnerisk frihet er en del av ytringsfriheten, og vil gå foran retten til privatliv, dersom formen for ytring er abstrahert fra det konkrete/private, slik kunst oftest vil være.
Lind, Yvette (2020)

Attracting tech-giants through fiscal state aid

[Report Research]. CBS Law Legal Studies Research Paper Series

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CBS Law Legal Studies Research Paper Series, No. 20-42 2020 In this contribution, Sweden´s favourable tax regime which awards a significantly reduced electricity tax rate to data centres is examined. Facebook´s data centre in the North of Sweden (Luleå) is used as an illustrative case.The findings of the paper are applicable to other jurisdictions, such as Denmark and Finland, as they are subject to similar conditions. Data centres are, when subject to the tax regime, subject to less than 2% of the normal electricity tax tariff. Multinational tech-giants benefit heavily from it while many domestic companies (colocation centres) are excluded due to its technical design and attached administrative case law. Initial calculations indicate there is tax savings of more than SEK 500 million (circa Euro 50 million) on an annual basis. Therefore, the tax regime acts as an international tax competition tool through its fiscal state aid function while, at the same time, eroding the tax bases and business life of northern Sweden. It does not initially appear to infringe on EU state aid rules nor the principle of non-discrimination. This Illustrates that there is still some margin of freedom for individual Member States to compete through tax measures. Additionally, tax policy objectives of the tax regime are considered and analysed. In particular, the impact it has had on not only international tax competition but also the economy of local municipalities, local business life, and progressive climate goals. A critical commentary focusing on sustainability is applied throughout the paper. Keywords: multinational enterprises, IT companies, tax incentives, energy taxation, state aid, international tax competition, data centres, tech-giants, co-location centres, climate goals, sustainability, tax policy Publication available open access here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3744175
Furuseth, Eivind (2020)

Skattemessige incentivordninger for FoU

Finansiell og ikke-finansiell rapportering Festskrift til Hans Robert Schwencke, , s. 219-242.
Birkeland, Kari (2020)

Autorisert regnskapsfører - rolle og ansvar

Finansiell og ikke-finansiell rapportering Festskrift til Hans Robert Schwencke, , s. 43-64.

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Regnskapsførerbransjen har siden regnskapsførerloven trådte i kraft i 1993, vokst betydelig. Når det stilles krav til autorisasjon, forventes det at tjenestene som leveres, er av høy faglig kvalitet, og med det følger et profesjonsansvar. Artikkelen drøfter regnskapsføreres rolle og ansvar overfor oppdragsgivere i henhold til profesjonsansvaret, herunder kontraktsansvaret. Regnskapsførerrollen settes i en rettslig kontekst ved at artikkelen behandler kravene som stilles til autoriserte regnskapsførere ut ifra et erstatningsrettslig perspektiv. Dette gjelder både krav til kvalifikasjoner, hvilke begrensninger regnskapsførerloven setter for avtalefriheten, og hvilke krav som stilles til innhold og utførelse av regnskapsførertjenester.
Schwencke, Hans Robert (2020)

Sentrale utviklingstrekk innen regnskapsretten

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 591-602.
Skjønberg, Alexander Næss (2020)

Ettervirkning - grunnlag, rekkevidde og betydning

Arbeidsrett, 17(1) , s. 75-100. Doi: https://doi.org/10.18261/issn.1504-3088-2020-01-05 - Full text in research archive

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Artikkelen er et innlegg i den pågående debatten om ettervirkning. Forfatteren mener at det er endel misoppfatninger om hva den alminnelige regelen om ettervirkning går ut på. I artikkelen utdypes regelens rettsgrunnlag, og forfatteren drøfter den sentrale materielle og prosessuelle betydningen av at tariffavtalens normative bestemmelser blir del av arbeidsavtalen mellom tariffbundne parter. Artikkelen behandler også ettervirkningens rekkevidde, og hvilken betydning regelen har for arbeidsgivers endringsadgang.
Birkeland, Kari (2020)

Godkjenning av revisor

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 75-99.
Bråthen, Tore (2020)

Konserninterne transaksjoner i aksjeselskapsretten

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 141-165.
Skjønberg, Alexander Næss (2020)

Retten til lockout

Hvor din skatt er vil også ditt hjerte være : Festskrift til Ole Gjems-Onstad 70 år, , s. 625-651. - Full text in research archive
Gjems-Onstad, Ole & Hetland, Merete Lund (2020)

Detronisert Gud - skamløst individ

[Popular Science Article]. Dyade, (1) , s. 51-54.
Stoknes, Per Espen (2020)

Grønn Vekst - En Sunn Økonomi for det 21.århundre

Gyldendal Norsk Forlag A/S
Schwemer, Sebastian Felix (2020)

Report on the workshop on the liability of DNS service providers under the E-Commerce Directive

[Report Research]. European Commission

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Prepared for Directorate-General for Communications Networks, Content and Technology (Unit Future Networks, Next-Generation Internet, F.2)
Espeli, Harald (2020)

Regnskaps- og revisjonsspørsmåls rolle i dragkampen om Aksjeloven av 1910

Finansiell og ikke-finansiell rapportering Festskrift til Hans Robert Schwencke, , s. 159-187.
Fernández, Jonatan Echebarria (2020)

L'impact maritime du Coronavirus / The maritime impact of Covonavirus

[Professional Article]. Marine & Océans, (266) , s. 37-37.
Lind, Yvette (2020)

Allocating COVID-19 State Aid Equitably – The Case of Denmark

Europarättslig tidskrift, (4) , s. 551-562.

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Recently, individual states have decided to restrict COVID-19 financial aid measures to those who have paid taxes to said state thus generally excluding those who are working cash-in-hand/unreported employment, unemployed, students, or retired. This contribution assesses COVID-19 financial support packages with an emphasis on common state aid features targeting individuals with the intention to critically evaluate if, when, and how these measures discriminate against the socio-economic status of the recipient. The impact that COVID-19 has had on income-generating activities is especially harsh for unprotected workers and the most vulnerable groups in the informal economy. The preliminary results of this study indicate that impoverished and vulnerable groups such as immigrants, cash-in hand workers/unreported workers, unemployed, students, and pensioners are not only at risk of losing their sources of income due to the pandemic´s economic effects, but they are also excluded from receiving crucial financial aid. This illustrates that there is great need for a revision of national COVID-19 policies and budget allocations to ensure a more equitable protection of individuals. Link to open access via SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3670653
Lind, Yvette (2020)

Political (Tax) Equity in a Global Context as a Part of Social Sustainability: Some Guidance for Researchers Who Wish to Explore Democratic Implications on Tax and Spending Decisions

Tax Sustainability in an EU and International Context, , s. 175-191.
Adarkwah, Gilbert Kofi & Malonæs, Tine Petersen (2020)

Firm-specific advantages: a comprehensive review with a focus on emerging markets

Asia Pacific Journal of Management, Doi: https://doi.org/10.1007/s10490-020-09737-7 - Full text in research archive

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We consolidate and comprehensively review the international business (IB) literature on the firm-specific advantages (FSAs) of emerging market multinational enterprises (EM MNEs). We do so through a systematic examination of 88 empirical and conceptual articles published in top-ranked IB journals between 2011 and 2018. The results reveal that in the past decades, EM MNEs have acquired several of the same FSAs as their counterparts in developed countries (developed country enterprises or DC MNEs) financial resources, technologies, marketing capabilities, brand equity, R&D intensity, and management competencies. However, more recently, EM MNEs have developed additional unique FSAs in the form of managerial capabilities - to cope with competition in uncertain and constantly changing environments; easy access to cheaper capital; a stronger commitment to networks, such as those with diaspora communities; and, political connections. These additional FSAs have catalyzed the internationalization of EM MNEs. Our study also shows that some hurdles remain in the IB literature on FSAs. For instance, while IB scholars agree that EM MNEs have different investment motives depending on whether they invest in other emerging economies or developed economies, scholars are silent on the exact FSAs necessary to make EM MNEs investments in the respective economies successful. To advance the IB literature, we present some promising future research areas and challenge scholars to pursue further empirical studies on the FSAs of EM MNEs.
Stenheim, Tonny & Birkeland, Kari (2020)

Finansiell og ikke-finansiell rapportering Festskrift til Hans Robert Schwencke

Gyldendal Norsk Forlag A/S
Callegari, Beniamino (2020)

The case for a unified monetary theory of interest: Keynes and Schumpeter

Cambridge Journal of Economics, 45(1) , s. 19-36. Doi: https://doi.org/10.1093/cje/beaa042

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Keynes and Schumpeter developed two separate monetary theories of interest, the first arguing for the central role of liquidity and the second underlining the consequences of economic development, both agreeing on the fundamental monetary nature of the phenomenon. It is possible, however, to advance an essentialist interpretation of the two theories, making them consistent and allowing for the development of a unified monetary theory of interest to serve as a stepping stone toward further integration between current post-Keynesian and neo-Schumpeterian debates. Such interpretation relies on the acknowledgement of two shared assumptions: conscious uncertainty, navigated through conventional expectations, and the monetary nature of a decentralised economy. From this perspective, liquidity and the process of economic development follow from the idiosyncratic relationship between money and economic processes characterising capitalism—the common root of all monetary theories of interest.
Engh, Jone (2020)

Emneplan i JUR330 Personbeskatning og grunnleggende skatterett

[Report Research]. Universitetet i Sørøst-Norge/Universitetet i Søraust-Noreg
Skjønberg, Alexander Sønderland (2020)

Kommentarer til arbeidsmiljøloven kapittel 14-16

[Professional Article]. Karnov tidsskrifter,
Fjeldheim, Paul Henning; Falkanger, Thorunn & Johnsen, Lars Halvor Ova (2020)

Eiendomsmegleren som medhjelper ved tvangssalg

Cappelen Damm Akademisk
Goldthau, Andreas & Sitter, Nick (2020)

Power, authority and security: the EU’s Russian gas dilemma

Journal of European Integration, 42(1) , s. 111-127. Doi: https://doi.org/10.1080/07036337.2019.1708341 - Full text in research archive

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This paper investigates contestation of authority in EU energy policy, with a focus on natural gas. It argues that the main challenge centers on the EU’s goals and means of energy security policy, not the location and scope of authority. The contested choice is between an across-the-board approach to regulation (Regulatory Power)- and a strategy that opens for the use of regulatory tools for geo-political purposes (Market Power). Competing claims of authority and competing views on how the European Commission should wield its regulatory power reflect both geography (North-Western versus (South-Eastern Europe) and the policy paradigm (market versus geo-politics). The Commission’s traditional strategy in energy policy – power-sharing and compromise – only works if there exists a consensus on the ultimate purpose of regulation. However, when the contested issue is whether the Commission should use is regulatory power to pursue market integration or geo-political goals, this presents a genuine policy dilemma.
Sverdrup-Thygeson, Bjørnar & Sverdrup, Ulf (2020)

Når geoøkonomi møter den nordiske modellen

[Professional Article]. Internasjonal Politikk, Doi: https://doi.org/10.23865/intpol.v78.2099
Schwencke, Hans Robert; Haugen, Dag Olav, Baksaas, Kjell Magne, Stenheim, Tonny & Avlesen-Østli, Erik (2020)

Årsregnskapet i teori og praksis 2019

Gyldendal Akademisk
Schwemer, Sebastian Felix; Mahler, Tobias & Styri, Håkon (2020)

Legal analysis of the intermediary service providers of non-hosting nature

[Report Research]. European Commission

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This study is part of the broader evidence collection conducted by the Commission in view of the evaluation of the ECD and preparation of a new Digital Services Act. Its main objective is to inform the Commission on the technological and legal evolution around non-hosting intermediary services and the way the legal framework for such services could be upgraded. The study focuses in particular on the legal clarity in the liability exemption for such services in light of the technical characteristics and nature of the respective services. The overall goal of the study is to provide insights to answer the question whether Article 12 and 13 ECD are still fit for purpose, and –where applicable– to provide recommendations on how the current framework might be updated.
Viken, Monica (2020)

The Borderline Between Legitimate and Unfair Copying of Products – A Unified Scandinavian Approach?

IIC - International Review of Intellectual Property and Competition Law, 51(9) , s. 1033-1061. Doi: https://doi.org/10.1007/s40319-020-00986-z - Full text in research archive

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Freedom of imitation, outside the boundaries of intellectual property protection, can be considered as a prerequisite for free competition in a free market economy. The rules on unfair competition should therefore not serve to extend exclusive rights beyond their scope and term of protection. On the other hand, regulations within national law that prohibit the unfair copying of products may be justified in order to avoid market failure, being directed towards the optimizing of fair competition among honest traders. The borderline between these two opposite positions is regulated with different approaches in the European countries. This article considers the extent to which the public interest in free competition and the protection of a trader against unfair competition function together in a complementary manner under Scandinavian legislation. In the early 1970s, the Scandinavian countries developed a distinctive approach to regulations on unfair competition under the Marketing Laws. This article undertakes an investigation of these regulations relating to the borderline between legitimate and unfair copying as of 2020, revealing the extent to which there is a unified approach to copying in Scandinavia. Differences between the regulations will have influence on the legal relationship and conflicts among traders operating in all three countries, while a unified Scandinavian approach could serve as a robust solution for navigating the borderline between legitimate and unfair copying. Such analysis might also shed light on how a Scandinavian approach fits into a broader European perspective on this borderline. Thus, the aim of this article is to analyze potential different approaches to the tension between the marketing rules outside the boundaries of intellectual property protection and the principle of legitimate copying. Examination of this borderline can be connected to how the trader’s investments and behaviour are balanced against a market-oriented approach to copying.
Ellingsæter, Sjur Swensen & Meling, Marie (2020)

Rekonstruksjonslovens muligheter og begrensninger

Tidsskrift for forretningsjus, 26(1-2) , s. 52-82. Doi: https://doi.org/10.18261/issn.0809-9510-2020-01-02-03 - Full text in research archive

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Rekonstruksjonsloven ble 7. mai 2020 vedtatt som en midlertidig lov, et hastetiltak for å fore-bygge «unødige» konkurser som følge av covid-19. Artikkelen diskuterer i hvilken utstrekning loven kan benyttes til å gjøre midlertidige og permanente endringer i gjeldsforpliktelsene til aksje- eller allmennaksjeselskaper med betalingsvansker. Artikkelen identifiserer også forhold som innebærer at rekonstruksjonsforhandlinger ikke alltid vil være den foretrukne løsningen. I tillegg pekes det på de grunnleggende interesseavveiningene som gjelder ved utformingen av rekonstruksjonsregler. Disse interesseavveiningene vil stå sentralt ved den fremtidige reformen av regelverket som vil måtte gjennomføres når rekonstruksjonsloven opphører 1. januar 2022 og EUs restruktureringsdirektiv trolig blir en del av EØS-avtalen.
Goldthau, Andreas & Sitter, Nick (2020)

Horses for courses. The roles of IPE and Global Public Policy in global energy research

Policy and Society: An Interdisciplinary Journal of Policy Research, 40(4) , s. 467-483. Doi: https://doi.org/10.1080/14494035.2020.1864100 - Full text in research archive

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Although IPE and GPP overlap conceptionally and empirically, there is a case for keeping GPP and IPE analytically distinct. To simplify: GPP tells us why we need international regimes for energy, while IPE tells us why we only have incomplete ones. Although many scholars draw on both sets of literatures, the two approaches to the study of energy market, regulation and politics entail asking different types of questions based on distinct theories and assumptions. The central propositions in this article are that i) in a rapidly changing world of energy scholars from both camps need to be aware of and open to insights from the other school; ii) that the distinction between market-focused liberal scholars on one hand and security-oriented or realist scholars on the other is increasingly important; and iii) that although IPE and GPP scholars can fruitfully accommodate insights from each others literature, the two approaches to the study of energy policy are best valued by their own analytical contribution – even as we grapple with new, cross-cutting issues such as the geopolitics and geo-economics of global energy transitions.
Stoknes, Per Espen; Karevold, Knut Ivar & Stålsett, Gry (2020)

Hva er klimapsykologi?

[Popular Science Article]. Psykologisk.no,
Bakke, Elisabeth & Sitter, Nick (2020)

The EU’s Enfants Terribles: Democratic backsliding in Central Europe since 2010

Perspectives on Politics, 20(1) , s. 22-37. Doi: https://doi.org/10.1017/S1537592720001292 - Full text in research archive

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In the academic literature, Hungary and Poland are often cited as paradigmatic cases of democratic backsliding. However, as the backsliding narrative gained traction, the term has been applied to the rest of the post-communist region, including the Czech Republic and Slovakia. We suggest that this diagnosis is in part based on conceptual stretching, and set out to rescue the concept as an analytical tool. We then assess the extent of backsliding in the four Visegrád countries, explaining backsliding (and the relative lack of it) in terms of motive, opportunity, and the strength or weakness of opposing or constraining forces. We conclude that the situation is not as desperate as some commentators would have it: democratic backsliding in Hungary and Poland was contingent on a few exceptional factors, and EU leaders therefore need not be paralysed by the fear of contagion when they contemplate forceful action against backsliding member states.
Skjønberg, Alexander Næss (2020)

Arbeidsrett er en sosial idé

[Popular Science Article]. Agenda Magasin,
Bråthen, Tore & Birkeland, Kari (2019)

Ny lovgivning Norge

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (1) , s. 98-101.
Bråthen, Tore (2019)

Selskapsrett

[Textbook]. Gyldendalske bokhandel, Nordisk forlag A/S
Bråthen, Tore (2019)

Lov og rett for næringslivet (sammen med Sverre Langfeldt, Monica Viken og Stine Winger Minde)

[Textbook]. Gyldendalske bokhandel, Nordisk forlag A/S
Riis, Thomas & Schwemer, Sebastian Felix (2019)

Leaving the European Safe Harbor, Sailing towards Algorithmic Content Regulation

Journal of Internet Law, 22(7) , s. 1-21.
Schwencke, Hans Robert (2019)

Fjerning av midlertidige forskjeller for små aksjeselskaper

[Professional Article]. Revisjon og Regnskap, (5)
Kinander, Morten (2019)

Ten years after: The spector presumption in MAD, MAR and MAD II

Capital Markets Law Journal, 14(3) , s. 364-380. Doi: https://doi.org/10.1093/cmlj/kmz010
Skjønberg, Alexander Næss (2019)

Streik i mellomoppgjør, fredsplikt, formålsvurdering, YouTube - Arbeidsrettens dom 27. september - AR-2019-21

[Professional Article]. Nytt i privatretten : nyhetsbrev for informasjon på det privatret,
Espeli, Harald (2019)

Statens arbeideres tjenestepensjoner (1814-1917)

Arbeiderhistorie, 23, s. 29-47. Doi: https://doi.org/10.18261/issn.2387-5879-2019-01-03 - Full text in research archive

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Tjenestepensjonsordningene for statens arbeidere mellom 1814 og 1917 er lite undersøkt. Her behandles alders-, uføre- og enkepensjoner. Det var fire hovedgrupper arbeidere i staten; for det første arbeiderne på Sølvverket på Kongsberg, der pensjonsordningen fra eneveldet ble videreutviklet til en rettighetsbasert pensjonsordning. For det andre arbeiderne ved statlige militærbedrifter som i hovedsak kopierte pensjonsordningen fra Sølvverket. På Kongsberg Våpenfabrikk gikk arbeiderne sammen om å kreve en slik pensjonsordning omkring 1860 – en tidlig form for kollektiv handling. For det tredje arbeiderne ved statens bygge- og anleggsvirksomhet som ofte var sesongarbeidere. Da disse organiserte seg på 1890-tallet, stod krav om en rettighetsbasert pensjon sentralt. For det fjerde statsbanenes fast ansatte og fastlønnede tjenestemenn, som også inkluderte noen grupper arbeidere, som fyrbøtere og verkstedarbeidere. Denne gruppen fikk rettighetsbaserte pensjoner fra 1870-årene. Sammenlignet med private arbeidsgivere var staten en tjenestepensjonspolitisk pioner ved at mange av statens arbeidere fikk rettighetsbaserte ordninger som ikke kunne endres til arbeidernes ugunst med tilbakevirkende kraft. Statens anleggsarbeidere oppnådde derimot ingen rettigheter og forble henvist til ydmykt å søke sin arbeidsgiver om pensjon på samme måte som i private bedrifter. Slike søknader ble behandlet av vedkommende departement og i siste instans avgjort av Stortinget. Listen for å innvilge slike søknader lå høyt. Først fra 1890-årene innledet Stortinget en praksis med å innvilge slike understøttelser, som reelt sett var pensjonsytelser for arbeidere og enker som ellers var henvist til fattigkassen.
Lind, Yvette (2019)

Political (tax) equity in a global context - Some initial reflections on how individuals may indirectly influence tax legislation and public spending in Sweden, Germany and the U.S

[Report Research]. CBS Law Legal Studies Research Paper Series

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CBS Law Legal Studies Research Paper Series, No. 19-34, 2019 Ongoing globalization and increased taxpayer mobility not only exacerbate already existing shortcomings when allocating taxing rights but also challenges formal citizenship as the basis for bestowing political rights and benefits as this practise instigates states to utilize citizenship as a tax incentive when attracting high-income earners, high-skilled workers and high-net value individuals. Challenging the traditional perception of formal citizenship as one may argue that this practise erodes its value and meaning in addition to highlighting the differentiation between individuals with reference to economic status. At present time, mobile individuals may as a result of disparities between tax allocation, formal citizenship and voting privileges contribute financially to a state yet not have the possibility to exercise influence over their situation due to the lack of formal citizenship and voting privileges in said state. The group who may influence taxation and public spending through voting is therefore not always the same as those who pay taxes. This issue is naturally complex as the group of individuals excluded from such political influencing is a highly diverse group, reaching from high-net individuals to state-less persons seeking asylum, subject to individual circumstances and needs. This paper separates itself from previous research within the tax scholarship as it does not focus on tax nexus or the right to participate in democratic influencing but rather on how individuals may influence tax legislation and public spending themselves other than through traditional voting. Tax rules and constitutionals safeguards offering taxpayer protection gathered from Sweden, Germany and the U.S. are introduced in order to describe and to what extent a taxpayer may exercise such influencing. The paper concludes that affluent individuals often have greater access to such legal instruments and subsequently indicates that political power is awarded to the few rather than the many. Arguing a present need to revise how political rights and benefits are allocated, both on a domestic level but also in the international context. Keywords: Tax law, Politicial rights, Taxpayer mobility, Political equity, Comparative law Publication can be accessed open access here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3474232
Espeli, Harald (2019)

En dråpe i havet? Krigsforsikringsordninger for sjøfolk og deres etterlatte under og etter første verdenskrig

Mennesket og havet. Årbok Norsk Maritimt Museum, , s. 123-153. - Full text in research archive
Thue, Lars (2019)

En samlet kraft. Strøm og spenning på Agder 1990-2018.

Fagbokforlaget
Hemmingby, Anette (2019)

Degradering og "endringsoppsigelse". Rimelighet ved oppsigelse på grunn av arbeidstagers forhold - HR-2019-928-A

[Professional Article]. Nytt i privatretten : nyhetsbrev for informasjon på det privatret,
Fernández, Jonatan Echebarria (2019)

Limitations on jurisdiction and arbitration agreements based on applicable law and the identity of the carrier in cargo claim disputes: who and where to sue?

Cuadernos de Derecho Transnacional, 11(1) , s. 306-321. Doi: https://doi.org/10.20318/cdt.2019.4621
Bråthen, Tore (2019)

Høyesteretts dom i HR-2018-1983-A ("Røde Kors Ambulanse Midt-Norge AS") og kapitalreguleringen i norsk aksjeselskapsrett

Nordisk Tidsskrift for Selskabsret, (1) , s. 60-80.
Bråthen, Tore & Eide, Erik Bruzell (2019)

Forsikringsformidling

[Textbook]. Handelshøyskolen BI
Kinander, Morten (2019)

Thomas Hobbes, Max Weber og den moderne forvaltningsretten

Tidsskrift for Rettsvitenskap, , s. 95-132.
Gjems-Onstad, Ole (2019)

Skattelovsamlingen 2018-10

[Encyclopedia]. Gyldendal Norsk Forlag A/S
Espeli, Harald (2019)

The Beginnings of Modern Collective Occupational Pensions in Business in Scandinavia, CA. 1900–1930

Scandinavian Journal of History, 44(5) , s. 640-664. Doi: https://doi.org/10.1080/03468755.2019.1593886

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The first three decades of the 20th century marked the beginning of modern collective occupational pensions for salaried business employees in the three Scandinavian countries. Pension premiums were derived from actuarial principles and pension entitlement was financially and legally secured. Relatively few salaried business employees were covered by these new occupational pension schemes until the 1930s. There were similar developments as well as different outcomes in the three countries. In their first three decades, the relative success of such schemes, and the participation of salaried employees in them, seems to have been largest in Denmark and lowest – as well as starting latest – in Norway. The development of occupational pensions in business is compared with Britain and Switzerland as well as with occupational pensions for public employees in the Scandinavian countries; the latter clearly functioning as a model. The new principles for occupational pensions in business, established during and after World War I, proved long lasting and increasingly important. In Norway, defined benefit pension schemes that started in business during World War I were not replaced by defined contribution pension schemes until after 2000
Stoknes, Per Espen (2019)

Hvordan måle ekte grønn vekst og unngå grønnvaskingsfellen

Magma forskning og viten, 22(5) , s. 69-78. - Full text in research archive

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Sett at du og jeg og hele organisasjonen vi jobber med, tar klimaproblemet på alvor. Hvordan kan et selskap, en sektor eller et helt land dokumentere at vi arbeider i tråd med klimamålet i Paris-avtalen? Hvordan kan man rapportere på en måte som ikke bare grønnvasker enkeltinitiativer, men som viser at man både skaper mer verdier og samtidig yter sin rettferdige andel på hele klima- og miljøfeltet? Dette er spørsmålet som artikkelen besvarer gjennom å gi en kort innføring i sammenhengen mellom grønn vekst og vitenskapsbaserte mål (science-based targets). Vi finner at karbonproduktiviteten må vokse med mer enn fem prosent per år for at vi skal ha ekte grønn vekst.
Midttun, Atle & Myrum, Næss Knut (2019)

Markets for Biofuel: Norway in a Nordic Context

[Report Research]. Handelshøyskolen BI
Bråthen, Tore (2019)

Den norske aksjelovreformen fortsetter: enda flere endringer i norsk aksjeselskapslovgivning

Nordisk Tidsskrift for Selskabsret, (1) , s. 30-43.
Gjems-Onstad, Ole (2019)

Kulturkamp i eteren

[Popular Science Article]. Dyade, 2019(4) , s. 28-30.
Gjems-Onstad, Ole; Furuseth, Eivind, Grundekjøn, Ole Tellef, Kildal, Tor S. & Kristensen, Roy K (2019)

Oppgaver i skatterett

[Textbook]. Gyldendal Norsk Forlag A/S
Schwemer, Sebastian Felix (2019)

Licensing and Access to Content in the European Union: Regulation between Copyright and Competition Law

Cambridge University Press Doi: https://doi.org/10.1017/9781108653213

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Copyright is territorial, but the same cannot be said of the internet, whose borderless nature has changed the way we consume copyright-protected material. Nevertheless, territorial segmentation of online content remains a reality in the 28 member states of the European Union. Licensing and access practices do not reflect this digital reality, in which end-users demand ubiquitous access to content. For this reason, the territorial nature of copyright and traditional business models based on national exploitation prevent the completion of the Digital Single Market. Sebastian Felix Schwemer provides a unique analysis of the dynamic licensing and access arrangements for audiovisual works and music and shows how they are being addressed by sector regulation and competition law in the Digital Single Market. His analysis, which includes case law of the Court of Justice, the Commission's competition proceedings, and various legislative tools, reveals the overlapping nature of legislative and non-legislative regulatory solutions.
Schwencke, Hans Robert (2019)

Årsregnskapet og skatteregnskapet muligheter for forenklinger - en forstudie

[Report Research]. Finansdepartementet
Espeli, Harald (2019)

En tvungen kasko- og krigsforsikringsforening for skip? Det store forsikringspolitiske stridsspørsmålet i mellomkrigstiden

Sjøfartshistorisk årbok, 2017, s. 7-80. - Full text in research archive
Fernández, Jonatan Echebarria (2019)

Jurisdiction and applicable law to claims related to the payment of contributions to the budget of an association of property owners for the maintenance of the communal areas of a building. Comment on the judgment of the Court of Justice of the European Union of 8 May 2019, Brian Andrew Kerr v Pavlo Postnov and Natalia Postnova, C-25/18

Cuadernos de Derecho Transnacional, 11(2) , s. 583-591. Doi: https://doi.org/10.20318/cdt.2019.4978
Fernández, Jonatan Echebarria (2019)

Paramount Clause and codification of international shipping law

Journal of Maritime Law and Commerce, 50(1) , s. 45-89.
Lind, Yvette (2019)

Internationell workshop i Gävle

SkatteNytt, (7-8) , s. 547-558.
Skjønberg, Alexander Næss (2019)

Fredsplikten i tarifforhold

[Professional Article]. Arbeidsrett,
Eidsvold-Tøien, Irina & Viken, Monica (2019)

Hvor effektive er de norske opphavsrettslige håndhevingsregler?

NIR : Nordiskt immateriellt rättsskydd, 40(3) , s. 318-356. - Full text in research archive

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Artikkelen sammenligner håndhevingsreglene for opphavsrett (musikk, bøker, filmer etc.) i Norge, Danmark og Sverige. Regelverket er pålagt gjennom et EU-direktiv. Slik vi ser det,har Norge de minst effektive reglene. Det er nesten ingen saker for domstolene på tross av mange anmeldelser og undersøkelser som viser stort omfang av piratkopiering og ulovlig bruk av opphavsrettsbeskyttet innhold. Vår anbefaling er at det norske regelverket bør endres for å komme på linje med det danske, som virker som det mest velfungerende.
Skjønberg, Alexander Næss (2019)

Tariffavtalen og dens sentrale rettsvirkninger

Jussens Venner, 54(5) , s. 277-334. Doi: https://doi.org/10.18261/issn.1504-3126-2019-05-01 - Full text in research archive

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Artikkelen gir en introduksjon til den kollektive arbeidsretten. I denne delen av arbeidsretten er tariffavtalen helt sentral. Tariffavtalen er en særegen kontrakt. Flere av dens rettsvirkninger skiller seg markant fra andre kontrakter. Som reguleringsinstrument har tariffavtalen klare likhetstrekk med lov. I artikkelen diskuteres tariffavtalens formål, begrep og sentrale rettsvirkninger. En sentral rettsvirkning som har fått fornyet interesse den siste tiden, er tariffavtalens virkning i individuelle arbeidsforhold, og det er tilsynelatende en viss uenighet om grunnleggende sider ved tariffavtalen. Artikkelen behandler også dette
Randers, Jørgen (2019)

Grønn vekst i Norge mot 2050

[Popular Science Article]. Magma forskning og viten, 22(5) , s. 17-24. - Full text in research archive

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Det er ikke én som må gjøre alt. Alle må gjøre litt. Individuelle initiativ er ikke nok. Her kreves kollektiv respons. Her er det ikke nok å gjøre sitt beste. Her må man gjøre det som trengs.
Bråthen, Tore (2019)

Ny praksis Norge

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (1) , s. 107-109.
Furuseth, Eivind; Kellgren, Jan & Kukkonen, Matti (2019)

The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison.

Nordic Tax Journal, 1 Doi: https://doi.org/10.1515/ntaxj-2019-0003
Randers, Jørgen (2019)

The great challenge for system dynamics on the path forwards: Implementation and real impact

System Dynamics Review, 35(1) , s. 19-24.
Schwemer, Sebastian Felix (2019)

Trusted notifiers and the privatization of online enforcement

Computer Law and Security Review, 35(6) Doi: https://doi.org/10.1016/j.clsr.2019.105339
Schwemer, Sebastian Felix & Schovsbo, Jens (2019)

What Is Left of User Rights: Algorithmic Copyright Enforcement and Free Speech in the Light of the Article 17 Regime

Intellectual Property Law and Human Rights, , s. 569-589.
Minde, Stine Winger (2019)

Endringer i norsk anbefaling om eierstyring og selskapsledelse

[Popular Science Article]. Revisjon og Regnskap, 1, s. 44-46.
Fernández, Jonatan Echebarria (2019)

Jurisdiction and applicable law to contracts for the sale of goods and the provision of services including the carriage of goods by sea and other means of transport in the European Union

Cuadernos de Derecho Transnacional, 11(2) , s. 58-84. Doi: https://doi.org/10.20318/cdt.2019.4950
Lind, Yvette (2019)

En holistisk analys av statsstödsreglernas tillämpning på det skatterättsliga området

Europarättslig tidskrift, (2) , s. 227-245.
Lind, Yvette (2019)

Compensation Regimes – An innovative tax treaty provision when applied to cross-border regions

UCPH Fiscal Relations Law Journal, (1) , s. 1-19.
Lind, Yvette (2019)

Voting rights compared to income taxation and welfare benefits from the Swedish perspective

[Report Research]. Max Planck Institute for Tax Law and Public Finance working paper series

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Max Planck Institute for Tax Law and Public Finance Working Paper 2019 – 14 Ongoing globalization and increased taxpayer mobility not only exacerbate already existing shortcomings when allocating taxing rights but also legal mismatches in regard of access to welfare benefits and voting rights. All three legal areas (taxation, access to welfare benefits and voting rights) are of importance for those individuals who choose to cross-border work or relocate themselves to another state on a more permanent basis. The extent of this importance will, naturally, vary between taxpayer groups due to individual circumstances and needs. Yet some more general deductions may still be made. This paper identifies and analyses, through a traditional legal study, legal mismatches between taxation, access to welfare benefits and voting rights in Sweden. These three legal areas are analysed through the application of a taxpayer case study consisting of six classical taxpayer groups commonly found within international taxation. The result of the study illustrates that there are apparent mismatches between taxpayer groups, some more comprehensible than others. In conclusion, mobile individuals may as a result of disparities between tax allocation, formal citizenship and voting privileges contribute financially to a state yet not having the possibility to exercise influence over their tax situation due to the lack of formal citizenship and voting privileges in said state. The group who may influence taxation and public spending (tax and spend) through voting is therefore not always the same as those who pay taxes. This issue is naturally complex as the group of individuals excluded from such political influence is a highly diverse one, reaching from high-net individuals to state-less persons seeking asylum, subject to individual circumstances and needs. The paper in itself form part of a larger body of work, done under the umbrella of Political (Tax) equity in a global context, in which I explore how increased taxpayer mobility challenges not only traditional legal frameworks associated to taxation but also the allocation of political rights and benefits. The traditional perception of citizenship as the basis for voting rights is, as is illustrated through various publications linked to the project, found inadequate when dealing with mobile taxpayers. Keywords: international taxation, mobile workers, voting, congruence, social insurance law Publication can be found open access here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3440017
Schwencke, Hans Robert (2019)

Standardsetting på regnskapsfeltet – på stedet hvil?

[Professional Article]. Magma forskning og viten, (1)
Viken, Monica (2019)

Sterkere virkemidler med utilsiktede konsekvenser i norsk markedsføringslov?

Tidsskrift for forretningsjus, 22(1) , s. 89-122. Doi: https://doi.org/10.18261/issn.0809-9510-2019-01-05 - Full text in research archive

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Økt oppmerksomhet rettet mot forbrukervern har ført til at forvaltningsmyndighetene har fått stadig sterkere virkemidler for effektivt å kunne stanse næringsdrivendes lovstridige markedsføring overfor forbrukere. I denne artikkelen ses de seneste endringene i håndhevingsreglene i den norske markedsføringsloven i sammenheng med generelle saksbehandlingsregler og regler om administrative sanksjoner i forvaltningsloven, med EU-rettslige rammer og internasjonale konvensjoner som bakteppe. Forfatteren ser blant annet på hvilke konsekvenser fjerning av kravet om å forsøke frivillig ordning, utvidelse av hjemmelen til å ilegge overtredelsesgebyr og innføring av Forbrukertilsynets primære vedtakskompetanse kan få for saksbehandling og næringsdrivendes rettssikkerhet. Det kan spørres om innføring av sterkere virkemidler i den norske loven er egnet til å oppfylle lovgivers formål om økt effektivitet og tydeliggjøring, eller om endringene gir utilsiktede konsekvenser.
Gjems-Onstad, Ole (2019)

Erfaringer fra indre fordypelse

[Popular Science Article]. Dyade, 2019(4) , s. 48-51.
Udsen, Henrik & Schwemer, Sebastian Felix (2019)

Mellemmandsansvar

Lærebog i informationsret, , s. 477-517.
Minde, Stine Winger & Viken, Monica (2019)

Innføring i forretningsjus

[Textbook]. Gyldendal Akademisk
Knutsen, Sverre Richard (2019)

Profitten setter tonen, og investeringene danser deretter: En nyvurdering av bankkrisen i 1920-årene

Historisk tidsskrift, 98(3) , s. 230-248. Doi: https://doi.org/10.18261/issn.1504-2944-2019-03-03 - Full text in research archive

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Tidligere var den konvensjonelle visdommen blant norske historikere at bankkrisen på 1920-tallet ble forårsaket av Norges Banks paripolitikk, det vil si bestrebelsene på å føre den norske kronen tilbake til førkrigstidens gullparitet. Artikkelen presenterer empiri som gjør det rimelig å forkaste denne forklaringen. I stedet for paripolitikk førte Norges Bank fra høsten 1920 en politikk for såkalt produksjonsbeskyttelse, og tilførte bankene likviditet. Det var først fra høsten 1924 og særlig fra 1925 at den norske kronen steg i verdi. Basert på nye tapsestimater finner artikkelen at bankkrisen nådde en topp i 1922, og siden krisen startet i 1920, kunne den umulig ha blitt forårsaket av hendelser i 1924–25. I nyere litteratur har flere forskere nå kommet til at den internasjonale etterkrigskrisen var hovedårsaken til den norske bankkrisen. Dette blir ofte kombinert med henvisning til kredittekspansjonen under krigen, og rentepolitikken fra 1920. Artikkelen styrker argumentet om at grunnlaget for krisen ble lagt under den spekulative krigsøkonomien, men viser at boomen primært ble drevet av en økende gjennomsnittlig profittrate. Dette ga insentiver til en enorm kredittekspansjon, som medførte kraftig vekst i spekulative og risikable investeringer. Resultatet ble inflasjon i aktivapriser og forsterket finansiell sårbarhet. Fra en topp i 1916 falt imidlertid profittraten, og dermed falt investeringene betydelig frem til 1922 (med unntak av etterkrigsboomen i 1919). Bankkrisen startet tidlig høsten 1920. Stadig flere bedrifter misligholdt lånene sine, og artikkelen konkluderer med at den bakenforliggende årsaken til krisen var motsetningene i kapitalakkumulasjonen, særlig kombinasjonen av fluktuerende profittrate og spekulativ kredittekspansjon. Men den etterfølgende internasjonale nedgangen, som forårsaket en massiv deflasjon i Norge, førte til at et ytterligere antall finansielt sårbare bedrifter misligholdt stadig flere lån. Dermed ble bankkrisen kraftig forverret, og vokste i så vel omfang som dybde.
Minde, Stine Winger; Viken, Monica, Bråthen, Tore & Langfeldt, Sverre Faafeng (2019)

Lov og rett for næringslivet

[Textbook]. Gyldendalske bokhandel, Nordisk forlag A/S
Bråthen, Tore & Skumsrud, Nina Fodstad (2019)

Lærebok i praktisk eiendomsmegling Del 2

[Textbook]. Norges Eiendomsmeglerforbund
Skjønberg, Alexander Næss (2019)

Den alminnelige regelen om ettervirkning av tariffavtaler

Arbeidsrett, 16(1) , s. 18-38. Doi: https://doi.org/10.18261/issn.1504-3088-2019-01-02 - Full text in research archive

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Siden mellomkrigstiden har oppfatningen i arbeidsrettslig teori vært at det som følger av tariffavtalens normative regulering, fortsatt består som del av arbeidsavtalen selv om tariffavtalen opphører og faller bort. Dette er en ettervirkning av tariffavtalen. I nyere teori har enkelte tatt til orde for at det ikke gjelder en slik ettervirkningsregel. Forfatteren hevder at et slikt standpunkt mangler rettskildemessig forankring. Artikkelen drøfter ettervirkningsregelens grunnlag og begrunnelse og viser den nære sammenhengen mellom tariffavtalens normative virkninger og ettervirkningsregelen.
Røyseng, Sigrid & Eidsvold-Tøien, Irina (2019)

Rapport om kunstnerundersøkelser

[Report Research]. Kulturdepartementet
Udsen, Henrik; Borberg, Vibeke, Riis, Thomas, Rosenmeier, Morten, Schovsbo, Jens & Schwemer, Sebastian Felix (2019)

Lærebog i informationsret

[Textbook]. DJØF Forlag
Agnoletto, Stefano (2019)

Labor conflicts in the Toronto construction industry, 1968-1973. A crossroads of ethnic issues, business innovations, class struggle, and union action

Labor History, 60(6) , s. 834-853. Doi: https://doi.org/10.1080/0023656X.2019.1645317 - Full text in research archive

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This article concerns a case study in labor history which represents an interesting example of union action in a workers’ community characterized by intersections between ethnic and class belonging. The focus of the article is on labor conflicts in Toronto’s construction industry between 1968 and 1973. In that period, the Torontonian residential sector represented a sort of ethnic niche dominated by Italian immigrants, who populated this industry both as workers and as contractors. At the same time, important economic, technological, and organizational innovations formed part of this niche. In particular, it refers to the new Toronto real estate boom and to the introduction of new building techniques such as the drywall technique, or concrete forming, as well as business innovations such as the flying form or the creation of teamwork. This article tells the story of successful unionization in a peculiar industry dominated by continuous formal and informal bargaining. Moreover, the powerful presence of the phenomenon of mafiosi and widespread racism made the context still more difficult. In this situation, despite the ambiguities, the final result was the unionization of thousands of workers and the successful signing of collective contracts.
Randers, Jørgen; Rockström, Johan, Stoknes, Per Espen, Golüke, Ulrich, Collste, David, Cornell, Sarah E. & Donges, Jonathan F. (2019)

Achieving the 17 Sustainable Development Goals within 9 planetary boundaries

Global Sustainability, 2 Doi: https://doi.org/10.1017/sus.2019.22 - Full text in research archive

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The world agreed to achieve 17 Sustainable Development Goals by 2030. Nine planetary boundaries set an upper limit to Earth system impacts of human activity in the long run. Conventional efforts to achieve the 14 socio-economic goals will raise pressure on planetary boundaries, moving the world away from the three environmental SDGs. We have created a simple model, Earth3, to measure how much environmental damage follows from achievement of the 14 socio-economic goals, and we propose an index to track effects on people's wellbeing. Extraordinary efforts will be needed to achieve all SDGs within planetary boundaries.
Kissane, Bill & Sitter, Nick (2019)

National identity and constitutions in modern Europe: into the fifth zone

Comparative Constitution Making, , s. 408-426. Doi: https://doi.org/10.4337/9781785365263.00027
Eidsvold-Tøien, Irina ; Torp, Øyvind, Marcus, Gjems Theie, Molde, Audun, Gaustad, Terje, Sommerstad, Harald, Espelien, Anne & Gran, Anne-Britt (2019)

Hva nå - Digitaliseringens innvirkning på norsk musikkbransje

[Report Research]. BI Centre for Creative Industries, Rapport nr. 1
Midttun, Atle & Witoszek, Nina (2019)

The Competitive Advantage of Collaboration – Throwing New Light on The Nordic Model

New Political Economy, Doi: https://doi.org/10.1080/13563467.2019.1657078 - Full text in research archive

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In one of the most influential contributions to modern political economy, Hall and Soskice have launched a distinction between ‘liberal’ and ‘coordinated’ market economies, placing the Nordic countries firmly in the latter category. We argue that, while the H&S distinction may serve classificatory purposes, seeing the Nordic model in terms of ‘coordinated capitalism’ blurs the distinctive features of the Nordic countries’ success as productive and fair economies. We contend that the central formula behind this success lies in what we call the Nordic model’s ambidexterity – the capacity to combine collaborative and competitive elements and skilfully navigate between them. Using an interdisciplinary perspective (inspired by organisation theory, cultural semiotics and evolutionary analysis), we provide a conceptual basis for reinterpreting the Nordic Model as an ambidextrous combination of culturally rooted, collaborative strategies that are subsequently competitively exposed. The article illustrates the workings of this ambidexterity in three societal domains: work life (including female participation), resource management – illustrated by the Norwegian petro-economy – and international business management and regulation with a focus on CSR. In each case we will show how collaboration is intertwined with pragmatic competitive exposure, yielding high productivity, high welfare, as well as fair income and wealth distribution.
Midttun, Atle; Næss, Knut Myrum & Piccini, Proadpran Boonprasurd (2019)

Biofuel policy and industrial transition? A Nordic perspective

Energies, 12(14) Doi: https://doi.org/10.3390/en12142740 - Full text in research archive

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The article explores the interplay between policy, technological innovation and market dynamics. It highlights the challenges of combining biofuel policies for ‘greening’ transport with reviving the Nordic forestry industry. We find that strong policy initiatives have triggered a transition to biofuel in the three Nordic countries but have so far given little stimulus to forest-industrial revival. Instead, biofuel has created dynamic change in the petroleum sector, where retailers and refineries have adopted cheap imported biofuel to diversify out of an exclusive reliance on petroleum, leaving forest-based biofuel unable to compete. However, this does not mean that the forestry industry has remained stagnant. We find that parts of the Nordic forestry industry have staged an impressive revival, though one based predominantly on high value products, such as hygiene products and labels, and not on biofuel. We conclude that, while public policy may influence commercial conditions, it does not—in a market economy—dictate the industrial strategy, which is hard to predict, especially when it moves beyond existing sector-boundaries. However, the recent adjustment in biofuel policy, in part a response to ecological critique, may represent a more promising opportunity for forest-industrial participation in the future.
Borges, Isabel (2019)

Environmental Change, Forced Displacement and International Law : from legal protection gaps to protection solutions

Routledge

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This book explores the increasing concern over the extent to which those suffering from forced cross-border displacement as a result of environmental change are protected under international human rights law. Formally they are not entitled to admission or stay in a third state country, a situation that has been identified as an international "legal protection gap". The book seeks to provide answers to two basic questions: whether and to what extent existing international law protects cross-border environmental displacement, and whether and how existing formalized regional complementary protection standards can interpretively solidify and conceptualize protection for cross-border environmental displacement. The discussion outlines that the protection of the human person is not only an ex post facto obligation of states, but must be increasingly seen as an ex ante one. The analysis further suggests that the European Union regionally orientated protection regime can help states to consolidate an evolving protection paradigm of proactive and reactive measures being erected at the international level. It can also narrow the identified legal protection gaps. In so doing, it helps states to reconceptualise protection as a holistic and dynamic enterprise. This book will be of great interest to academics in law, political science and human rights, policy makers and civil society organisations both at national and international level.
Skjønberg, Alexander Næss (2019)

Fredsplikten i tarifforhold

Gyldendal Juridisk

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Kampmidler som streik, lockout og boikott er legitime midler i forhandlinger om inngåelse og revisjon av tariffavtaler. Slik har det vært siden organisasjons- og tariffavtaleutviklingen tok til i siste halvdel av 1800-tallet. Når partene har inngått tariffavtale, er imidlertid hovedregelen at det ikke er tillatt med arbeidskamp. Det gjelder fredsplikt i tariffperioden. I denne boken gis en bred analyse av denne fredspliktens opprinnelse, begrunnelse og rekkevidde. Størstedelen av boken dreier om hvordan grensen skal trekkes mellom aksjoner som er i strid med fredsplikten og aksjoner og opptreden som er tillatelig også i tariffperioden. I boken diskuteres de tre kategoriene som i praksis faller utenfor fredsplikten: sympatiaksjoner, politisk demonstrasjonssaksjoner (politisk streik) og individualrettslig opptreden. Fredspliktnormer og arbeidskampregler som gjelder i forbindelse med krav om tariffavtale og tariffrevisjon, behandles grundig. Forfatteren viser også at fredsplikten kan føres tilbake til den første avtalereguleringen mellom LO og Norsk Arbeidsgiverforening (nå NHO) fra 1902 og diskusjoner i særlig tysk rettsvitenskap fra samme periode. Boken tar for seg en grunnleggende arbeidsrettslig størrelse. Fredsplikten settes i sammenheng med tariffavtalens grunnleggende formål og øvrige rettsvirkninger. Den brede tilnærmingen til emnet gjør boken aktuell for alle med interesse for kollektiv arbeidsrett og norsk arbeidsliv, og den er særlig nyttig for dem som arbeider med tariffrettslige spørsmål.
Sitter, Nick & Bakke, Elisabeth (2019)

Democratic Backsliding in the European Union

Oxford Research Encyclopedia of Politics, Doi: https://doi.org/10.1093/acrefore/9780190228637.013.1476 - Full text in research archive
Novovic, Milos (2019)

Fighting European ‘Copyright Tourism’: Lessons from Defamation Laws

European Review of Private Law, 27(5) , s. 949-971.

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In the recent cases of Pinckney and Hejduk, the ECJ revised European rules on jurisdiction over online copyright infringement disputes – making it possible for claimants to bring their lawsuits in virtually any European country. Due to the application of lex loci protectionis, this choice of venue also affects the law applicable to disputes. This article shows that this results in a substantial forum shopping risk, despite safety mechanisms built into the ECJ judgments. It explains that forum shopping is not inherently bad, but that it creates major problems for copyright laws, given its potential to shift the balance between the authors and exploiters of the work. In an attempt to identify a possible solution, this article turns to the substantive implementation of de minimis principle in Principles on Conflict of Laws in Intellectual Property (CLIP) Principles. The success of this approach is illustrated through the field of media law, and specifically, the way in which United Kingdom solved the problem of libel tourism. Examining the substantive requirement of ‘serious harm’ found in the UK Defamation Act of 2013, the article proposes amending national copyright laws as to state that absent showing of the intention to target a certain Member State by the online infringing activity or, alternatively, a ‘serious harm’ suffered on its territory, no copyright infringement is to be found. This way, forum shopping in online copyright infringement cases may be stopped in its tracks, before it becomes a rampant practice in Europe
Schwencke, Hans Robert; Haugen, Dag Olav, Baksaas, Kjell Magne, Stenheim, Tonny & Avlesen-Østli, Erik (2019)

Årsregnskapet i teori og praksis 2018

Gyldendal Akademisk
Midttun, Atle; Enger, Elling, Lind, Arne, Lia, Magne, Meyer, Julien, Storaas, Margrethe Voll, Lereim, Jon & Nygaard, Pål (2019)

Carbon capture – from waste to energy: a stylized case from a pioneering initiative at Klemetsrud, Oslo. Report to the CLIMIT – demo project 618215: Potential for financing and pricing Carbon Capture in Waste-to Energy Installations in cities

[Report Research]. Handelshøyskolen BI

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Oslo has recently been given the European Environmental Capital award for 2019, following its adoption of an ambitious green strategy of reducing CO2 emissions by 50% by 2022, and by 95% by 2030. A core premise for Oslo reaching its goals is, however, that the city’s waste to energy plant installs carbon capture for sequestration (CCS). With 400,000 tons of CO2 emissions per year (Fortum 2019), Oslo’s Klemetsrud waste to energy plant is the largest single point carbon emitter in the city, and with these emissions it will be impossible for Oslo to reach its CO2 targets. However, carbon capture at Klemetsrud also carries significance in a wider global climate perspective. Global climate models are increasingly reverting to CCS in order to arrive at scenarios that are compatible with the Paris Agreement . This has created new pressure for CCS implementation, and Klemetsrud – if successful – could be an important trigger for CCS in Europe. This report is a styilized business case study of the Klemetsrud CCS project in light of four different regulatory scenarios.
Anderssen, Harald Benestad; Asland, John, Hovde, Kjell-Olav & Wæhle, Espen (2019)

Gave (jus)

[Professional Article]. Store Norske Leksikon (Nettutgaven),
Stoknes, Per Espen (2019)

Vår Solrike Fremtid

[Popular Science Article]. Innomag,
Stoknes, Per Espen (2019)

Kjemp for din økodepresjon!

[Popular Science Article]. Pan. Harvest Publishing,
Stoknes, Per Espen (2019)

Hvor lander helikopterpengene? Om gratis penger som økonomisk stimulus

[Popular Science Article]. Pan. Harvest Publishing,
Wille, Hans Georg (2019)

The OECD’s ‘Unified Approach’: Should Priority Be Given to Pillar Two?

[Professional Article]. Tax Notes International, , s. 1019-1024.
Espeli, Harald (2019)

Insurance cartels and state policies in Norway, 1870s–1990s

Scandinavian Economic History Review, 68(3) Doi: https://doi.org/10.1080/03585522.2019.1703802 - Full text in research archive

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This paper analyses the prolonged nature of two related cartels in life and non-life insurance, in Norway. Insurance cartels and the role of the state are rarely studied in cartel research, although such cartels are common. Cartels played an important role in creating trust and stability in the formative years of the Norwegian insurance industry. In life insurance, premiums are paid sometimes decades in advance. Reducing high transaction costs can also explain the state’s prolonged support of the fire and non-life insurance cartels. State policy towards the fire insurance cartel changed after World War I, when the state became a competitor, although its regulations did not directly weaken the non-life insurance cartel, this finally collapsed due to mergers in 1982. State support for the life insurance cartel was strong from the 1920s to the 1980s. By then it was difficult to differentiate between state-sector regulations and cartel interests. The life insurance cartel was dismantled by new state regulations in the mid-1980s.
Stoknes, Per Espen (2019)

How to achieve the Sustainable Development Goals within planetary boundaries by 2050

Real-world Economics Review, 87, s. 231-246.
Stoknes, Per Espen (2019)

Reell grønn vekst er i dypøkologiens ånd

[Popular Science Article]. Pan. Harvest Publishing,
Stoknes, Per Espen (2019)

Grønn vekst er mulig og ønskelig

[Popular Science Article]. Energi og Klima : Norsk klimastiftelses nettmagasin,
Stoknes, Per Espen (2019)

8 nyanser av grønn vekst

[Popular Science Article]. Pan. Harvest Publishing,
Mikelsen, Anders (2019)

Avgiftsrettens tilknytningskrav - omsetning i og utenfor virksomhet

Skatterett, 3(3) , s. 230-238. Doi: https://doi.org/10.18261/issn.1504-310X-2019-03-05 - Full text in research archive

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Artikkelen drøfter skillet mellom omsetning i avgiftspliktig virksomhet, i unntatt virksomhet og utenfor virksomhet. Det er bare omsetning som har tilknytning til avgiftspliktig virksomhet, som kan være merverdiavgiftspliktig. Avslutningsvis drøftes også spørsmålet om fradragsrett for transaksjonskostnader ved unntatt omsetning med tilknytning til avgiftspliktig virksomhet.
Gjems-Onstad, Ole (2018)

Skattelovsamlingen 2017-18

[Encyclopedia]. Gyldendal Juridisk
Callegari, Beniamino (2018)

The finance/innovation nexus in Schumpeterian analysis: theory and application to the case of U.S. trustified capitalism

Journal of evolutionary economics, 28(5) , s. 1175-1198. Doi: https://doi.org/10.1007/s00191-018-0601-5
Anderssen, Harald Benestad (2018)

Forsikringsrett - en innføring

[Textbook]. Handelshøyskolen BI
Malonæs, Tine Petersen (2018)

Nammo

[Popular Science Article]. Store Norske Leksikon (Nettutgaven),
Bråthen, Tore; Aasland, Inger Julie & Birkeland, Kari (2018)

Ny lovgivning Norge

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (3) , s. 86-88.
Malonæs, Tine Petersen (2018)

Vinghøg

[Popular Science Article]. Store Norske Leksikon (Nettutgaven),
borges, isabel (2018)

Safeguarding Human Rights through Public Procurement Law: Recent Developments in Norway

The Public Procurement Law Review, 27(4) , s. 121-129.
Birkeland, Kari; Bråthen, Tore & Aasland, Inger Julie (2018)

Ny praksis - Norge

Nordisk Tidsskrift for Selskabsret, (1) , s. 77-82.
Bråthen, Tore (2018)

Offentleglovas anvendelse i forbindelse med statens eierskapsutøvelse

Rettsvitenskap under nordlys og midnattssol, , s. 51-62.
Espeli, Harald (2018)

Historiske perspektiver på dragkampen om offentlig tjenestepensjon.

[Popular Science Article]. Nordisk forsikringstidsskrift, (2)
Minde, Stine Winger & Viken, Monica (2018)

Innføring i forretningsjus

[Textbook]. Gyldendal Akademisk
Lind, Yvette (2018)

Rättsliga och ekonomiska reflektioner över internationell skatteplanering

Iustus förlag
Midttun, Atle (2018)

Staging Pathways Towards Ecomodernity

Global Modernization Review (II):Modernity and Diversity in New Era, , s. 241-259.
Kinander, Morten (2018)

Fra direktiv til forordning. Endringer i norsk innsiderett ved overgang fra MAD til MAR?

Nordisk Tidsskrift for Selskabsret, (4) , s. 48-55.
Espeli, Harald (2018)

Lokale organisasjoner med en nasjonal overbygning. Brannkassene og Samtrygd 1914–1939

Heimen - Lokal og regional historie, 55(3) , s. 247-263. Doi: https://doi.org/10.18261/issn.1894-3195-2018-03-04 - Full text in research archive

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From the 1890s to World War I, the fire insurance mutuals had insured larger values than their main competitor, the state-owned Norges Brannkasse, in the countryside. In 1922 twenty-three local fire insurance mutuals established a common reinsurance mutual, Samtrygd, which also functioned as an umbrella organisation for an increasing number of members. The main initiators behind Samtrygd were not the fire insurance mutuals, which were predominantly locally oriented, but the Farmer’s Union and a commercial bank, Bøndernes Bank, which guaranteed Samtrygd’s start-up costs. Samtrygd solved one of the structural weaknesses of the local fire insurance mutuals: lack of a cost-efficient reinsurance, which was necessary to insure ever more expensive buildings and chattel. From the late 1920s, more than half of local fire insurance mutuals were members of Samtrygd. Thus, with the assistance of Samtrygd the local fire insurance mutuals were able to consolidate their market position in countryside in the inter-war period despite the fact that fire insurance continued to be the only form of non-life insurance they could offer. Their core customers and members, the farmers, bought cars and lorries in significant numbers which demanded other forms of non-life insurance. Samtrygd’s initiators had planned that the fire insurance mutuals should expand into more densely populated areas and possibly the suburbs in the municipalities in the countryside. However, the fire insurance mutuals, governed by the local farmer elite, decided to stick to their last, and abstained from engaging in the growing markets in such areas.
Furuseth, Eivind (2018)

Norway: The remittance rule in the tax treaty between Norway and Singapore

Tax Treaty Case Law Around the Globe 2017, , s. 343-350.
Bråthen, Tore & Aasland, Inger Julie (2018)

Ny praksis Norge

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (3) , s. 103-109.
Jakobsen, Lisa Charlotte (2018)

Vinningsformålet i norsk aksjeselskapsrett

Nordisk Tidsskrift for Selskabsret, (2) , s. 11-36.
Schwemer, Sebastian Felix (2018)

On Domain Registries and Website Content: Shift in Intermediaries' Role in Light of Unlawful Content or Just Another Brick in the Wall?

International Journal of Law and Information Technology, 26(4) , s. 273-293. Doi: https://doi.org/10.1093/ijlit/eay012
Kinander, Morten (2018)

Conflicts of interest in finance: Does regulation of them reduce moral judgment, and is disclosure harmful?

Journal of Financial Regulation and Compliance, 26(3) , s. 334-350. Doi: https://doi.org/10.1108/JFRC-12-2016-0108

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Purpose: Relying on research from social psychology and business ethics, this paper aims to argue that the current massive regulatory regime surrounding the attempts to curb what is perceived to be damaging conflicts of interests in the financial industry is based on misguided assumptions, and that the trend of increasingly detailed rule-making, supervision and sanctioning in this area might be counter-effective. This should cause financial services legislators and regulators to be cautious when proposing more detailed rules as solutions to perceived problems. The paper argues that disclosure is no remedy for a harmful conflict of interest, and that such an obligation can only be based on the client’s right to know about the conflict. This right, however, does not, in itself, justify all the extensive and detailed regulation in the area. The paper ends with a recommendation for more research into the moral reasoning ability of financial services professionals, as well as the interplay between judgment and rules in the finance industry. Design/methodology/approach: The paper relies on research within behavioural moral psychology, and applies it to business ethics with the aim of discussing the impact of regulation on moral reasoning within the finance industry. Findings: Regulation might lead to a decrease in moral reasoning, which is the premise of proper handling of conflicts of interest. Additionally, disclosure of unavoidable conflicts of interest might even strengthen the negative consequences of such conflicts. Research limitations/implications: More research should be conducted within the financial services sector about the effect of regulation on individual judgment. Practical implications: The paper proposes that care should be exercised when proposing increased and complex regulation to avoid unintended and adverse consequences for the financial services industry. Originality/value: The paper synthesises existing research within different fields – such as moral psychology and analytic business ethics – and applies it to financial regulation.
Lind, Yvette (2018)

Förord

Rättsliga och ekonomiska reflektioner över internationell skatteplanering, , s. 7-9.
Gjems-Onstad, Ole; Mikelsen, Anders & Dyrnes, Cecilie Aasprong (2018)

Merverdiavgift i et nøtteskall

[Textbook]. Gyldendal Juridisk
Gjems-Onstad, Ole (2018)

Menneskerettigheter - en verden uten helvete

Cappelen Damm Akademisk
Anderssen, Harald Benestad (2018)

Forsikringsrett i et nøtteskall

Gyldendal Norsk Forlag A/S
Stoknes, Per Espen; Jørgen, Randers, Rockström, Johan, Randers, Jørgen, Golüke, Ulrich, Collste, David & Cornell, Sarah E. (2018)

Transformation is Feasible - How to achieve the Sustainable Development Goals within Planetary Boundaries

[Report Research]. Stockholm Resilience Center

Show summary
If the world’s nations continue with the same efforts as in the recent decades we will not achieve SDGs by 2030, nor 2050. By 2030, in the business-as-usual scenario, the world’s success score on SDGs will be only 10 out of 17, up from 9 in 2015. The main problems are that satisfying the social SDGs with conventional policy tools will lead to very large human footprints in terms of resource use and pollution outputs, and to increasing inequity. The state of the Earth’s planetary boundaries (PBs) will be further in the red, high-risk zone particularly with regards to global warming, biodiversity loss, air pollution and toxic entities in nature. There is high risk for pushing the Earth’s life supporting systems beyond irreversible trigger-points by 2050.
Kinander, Morten (2018)

Reform av norsk markedsmisbruksrett – En tapt mulighet?

Nordisk Tidsskrift for Selskabsret, 19(3) , s. 23-35.
Furuseth, Eivind (2018)

Improving tax compliance in a globalized world: Norway

Improving tax compliance in a globalized world, , s. 627-646.
Bråthen, Tore; Aasland, Inger Julie & Birkeland, Kari (2018)

Ny lovgivning

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (2) , s. 66-67.
Bråthen, Tore (2018)

Ytterligere forenklinger i norsk aksjeselskapslovgivning

Nordisk Tidsskrift for Selskabsret, (1) , s. 50-53.
Fougner, Jan (2018)

Arbeidsgivers frie skjønn, arbeidsgivers styringsrett og domstolskontroll

[Professional Article]. Arbeidsrett, 15(1) , s. 37-60. Doi: https://doi.org/10.18261/ISSN.1504-3088-2018-01-02 - Full text in research archive

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Styringsretten er betegnelsen på arbeidsgivers kompetanse til å treffe beslutninger om virksomheten og ansettelsesforholdet. Styringsrettsbeslutninger kan føre til tvist mellom arbeidsgiver og arbeidstaker, og Høyesterett har i de senere år behandlet en rekke saker vedrørende gyldigheten av arbeidsgivers styringsrettsbeslutninger. Tema for denne artikkelen er de rettslige rammene for domstolenes prøving av arbeidsgivers styringsrettsbeslutninger. Forfatteren drøfter både spørsmålet om enhver styringsrettsbeslutning kan bringes inn for domstolene, og dernest om styringsrettsbeslutninger kan prøves fullt ut eller om det er begrensninger i domstolenes prøvingsadgang.
Mikelsen, Anders (2018)

Merverdiavgift ved utleie av varer mellom norsk og dansk virksomhet

Skatterett, 37(1-2) , s. 98-114. Doi: https://doi.org/10.18261/issn.1504-310X-2018-01-02-06

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Artikkelen drøfter de avgiftsmessige konsekvenser etter norsk og dansk rett ved utleie av varer mellom virksomheter i de to land.
Lind, Yvette (2018)

Introduktion

Rättsliga och ekonomiska reflektioner över internationell skatteplanering, , s. 11-15.
Lind, Yvette (2018)

EUs statsstödsregler som verktyg för att bekämpa skadlig skattekonkurrens och tax avoidance. En introduktion till de fiskala statsstöden

Rättsliga och ekonomiska reflektioner över internationell skatteplanering, , s. 129-173.
Lind, Yvette (2018)

Konferens i Gävle

SkatteNytt, (11) , s. 747-750.
Ditlev-Simonsen, Caroline Dale & Næss, Knut Myrum (2018)

Kapitalforvaltning i stiftelser: Styrets oppfatninger av forsvarlig forvaltning

Magma forskning og viten, 21(6) , s. 72-81. - Full text in research archive

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Samlet bokført egenkapital i norske stiftelser var i 2016 på mer enn 160 milliarder kroner. Samtidig er det lite kunnskap om hvordan stiftelseskapitalen er forvaltet, og hvordan styret i stiftelser arbeider med kapitalforvaltningen. I denne studien ser vi nærmere på hvordan fem tilfeldig valgte stiftelser med egenkapital på fem til syv millioner kroner forholder seg til stiftelseslovens § 18 om forvaltning av stiftelsens kapital. Det fremkommer at fire av stiftelsene forvalter hoveddelen av kapitalen som bankinnskudd, og at risikominimering er hovedbegrunnelsen for dette. Vedtektene stiller i liten grad krav til styrets forvaltningskompetanse, og det er variasjon knyttet til hvem som treffer forvaltningsavgjørelser i stiftelsen. Studien bidrar på flere nivåer. Fra et akademisk ståsted bidrar studien til kunnskap rundt oppfatning av begrep, avgjørelsesprosesser og valg av strategi. Fra et mer praktisk perspektiv bidrar studien til kunnskap om hvordan styrer arbeider. Funnene kan også være av praktisk nytte for stiftelser generelt
Bråthen, Tore (2018)

Lov og rett for næringslivet (sammen med Sverre Langfeldt, Monica Viken og Stine Winger Minde)

[Textbook]. Gyldendal Akademisk
Espeli, Harald (2018)

Lokale organisasjoner uten en nasjonal overbygning: Brannkassene 1816–1914

Heimen - Lokal og regional historie, 55(1) , s. 7-30. Doi: https://doi.org/10.18261/issn.1894-3195-2018-01-02 - Full text in research archive

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This article analyses the establishment and successful diffusion of fire insurance mutuals in the Norwegian countryside between 1816 and World War I. Prior to the establishment of fire insurance mutuals, the only means of fire insurance of farm houses and farm outbuildings for Norwegian peasants and farmers was the state fire insurance company, Norges Brannkasse. Although the Norwegian fire insurance market was the most open in Europe, foreign insurance companies restricted themselves to insurance of chattels and stocks. However, their premiums were too expensive for peasants and farmers, who developed local fire insurance mutuals based on apportioned liability. They were mostly run by unpaid or symbolically remunerated elected representatives creating small administrative osts. The fire insurance mutuals also proved effective in coping with the challenges of moral hazard and asymmetric information. Thus, fire damages were lower than in Norges Brannkasse. From 1890s the fire insurance mutuals insured larger values than Norges Brannkasse in the countryside. Thus, the fire insurance mutuals played an important role in the economic modernization of the countryside until World War I.
Weltzien, Kurt (2018)

«Akademiker-dommere» til Arbeidsretten?

[Professional Article]. Arbeidsrett, 15(1) , s. 107-108.
Espeli, Harald (2018)

Political Radicalisation and Social Movements in Liberated Norway (1945 -1947)

Social Movements and the Change of Economic Elites in Europe after 1945, , s. 179-198. Doi: https://doi.org/10.1007/978-3-319-77197-7
Minde, Stine Winger; Viken, Monica, Bråthen, Tore & Langfeldt, Sverre Faafeng (2018)

Lov og rett for næringslivet

[Textbook]. Gyldendalske bokhandel, Nordisk forlag A/S
Nygaard, Pål (2018)

Institutt for atomenergi og digitaliseringen av norsk aluminiumindustri

Historisk tidsskrift, 97(4) , s. 316-336. Doi: https://doi.org/10.18261/issn.1504-2944-2018-04-03 - Full text in research archive

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På 1960-tallet begynte en gruppe atomforskere å besøke Kristiansand og Øvre Årdal. De komfraInstitutt for atomenergi (IFA, i dag Institutt for energiteknikk (IFE)) på Kjeller, og mente de kunne effektivisere aluminiumsproduksjonen ved å lage et datamaskinprogram. Programmet skulle simulere de industrielle prosessene med mål om å skape mer stabil og effektiv drift, samt finne måter strømforbruket kunne reduseres på. Dette ble starten på et etter hvert omfattende samarbeid mellom IFA, SINTEF og norsk aluminiumsindustri. Ved hjelp av atomforskerne på Kjeller tok aluminiumsbedriftene i Norge tidlige steg mot digitalisering, og denne digitaliseringen hevder IFE ga avgjørende bidrag for at norsk aluminiumsindustri klarte å oppnå nesten 30 % reduksjon i kraftforbruket. I denne artikkelen vil jeg argumentere for at møtet mellom de to i utgangspunktet forskjellige teknisk-industrielle feltene er en nøkkel hvis vi vil forstå den norske versjonen av fenomenet vi med tiden har gitt merkelappen den tredje industrielle revolusjon. Jeg vil peke på tre sentrale elementer som i for liten grad er knyttet sammen i tidligere forskning. For det første at programvare spilte en helt sentral rolle i den tredje industrielle revolusjon, mens maskinvare har blitt forsket mest på. For det andre at utvikling og bruk av informasjonsteknologi foregikk på en utpreget interaktiv måte med samarbeid mellom en rekke aktører, institusjoner og kunnskapstyper, noe som har vært krevende å fange opp gjennom oppdragsforskningen på feltet. For det tredje at dette interaktive samarbeidet vi her konkret snakker om oppstod somfølge av uintenderte konsekvenser av strategiske planer for industriforskning og industrivekst, planer som ofte blir forstått som mislykkede.
Fjeldheim, Paul Henning (2018)

Rimelig vederlag ved oppdragsgivers oppsigelse av oppdragsavtalen

[Popular Science Article]. Eiendomsmegleren, (3) , s. 44-45.
Midttun, Atle (2018)

Challenges to the Nordic work model in the age of globalied digitaliation

Sustainable Modernity: The Nordic Model and Beyond, , s. 139-160. Doi: https://doi.org/10.4324/9781315195964-8
Riis, Thomas; Elholm, Thomas, Nordberg, Ana, Schwemer, Sebastian Felix & Wallberg, Knud (2018)

Study on legislative measures related to online IPR infringements

[Report Research]. European Union Intellectual Property Office (EUPO)
Ditlev-Simonsen, Caroline Dale (2018)

Expectations Versus Applications: Five Years with ISO 26000 in Norway

ISO 26000 - A Standardized View on Corporate Social Responsibility, , s. 195-206. Doi: https://doi.org/10.1007/978-3-319-92651-3_12
Malonæs, Tine Petersen (2018)

Kongsberg Gruppen

[Popular Science Article]. Store Norske Leksikon (Nettutgaven),
Malonæs, Tine Petersen (2018)

Rheinmetall Norway

[Popular Science Article]. Store Norske Leksikon (Nettutgaven),
Bråthen, Tore (2018)

Ny praksis Norge

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (2) , s. 74-75.
Fernández, Jonatan Echebarria (2018)

The European Union´s post-´Brexit` decision-making capacity in the development of international maritime law

Revista de Derecho del Transporte Terrestre, Marítimo, Aéreo y Multimodal (RDT), 22, s. 207-218.
Sogner, Knut (2018)

Creativity, innovation, and the production of wealth

The Routledge Companion to Business Ethics, , s. 326-342. Doi: https://doi.org/10.4324/9781315764818-25 - Full text in research archive

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This chapter offers an historic introduction to the broad field of innovation studies with an eye towards ethical matters. Four fundamental issues are highlighted. In the first section, I delineate how the concept of innovation has little place within the framework of standard economic models, yet innovation is crucial to the total economy. In the second section, I take up some theoretical approaches, emerging in the 1980s, that construe the phenomena of innovation as occurring within specific circumstances. This is the “interactive” approach. In the subsequent section, I focus on how innovation has been seen, by some, to be institutionalized within the large corporation or, in other cases, within clusters of small companies or even the nation state, noting as well how some scholars have argued for cultural or ethical frameworks as catalysts of innovation. In the final section, I canvas some of the debate as to whether or why innovation has failed to return economic growth to the wealthy nations.
Bråthen, Tore (2018)

Legal challenges of state ownership

At the Forefront, Looking Ahead: Research-Based Answers to Contemporary Uncertainties of Management, , s. 119-133. Doi: https://doi.org/10.18261/9788215031583-2018-09

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The State is not like any other owner. No other owner both owns firms and legislates. Notwithstanding great improvements in corporate governance and the Norwegian Parliament's white papers over the years, substantial legal issues still remain unclear. Role overlap, financial liability, exercise of control over firm's board, management, actions, and structure still remain unresolved.
Birkeland, Kari; Bråthen, Tore & Aasland, Inger Julie (2018)

Ny lovgivning - Norge

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (1) , s. 68-71.
Eidsvold-Tøien, Irina (2018)

Utredning av musikkfeltets økonomi, verdikjede, markedsstruktur og pengestrømmer

[Report Research]. BICCI:-publikasjon
Kinander, Morten (2018)

The Norwegian Model for Access to the European Financial Markets: The Principles and Practicalities of the EEA States' Solution to the Passporting Issue in Light of Brexit

European Company and Financial Law Review, 15(2) , s. 236-269. Doi: https://doi.org/10.1515/ecfr-2018-0009
Midttun, Atle (2018)

Civilising global capitalism: aligning CSR and the welfare state

Sustainable Modernity: The Nordic Model and Beyond, , s. 187-204. Doi: https://doi.org/10.4324/9781315195964-10
Birkeland, Kari (2018)

Forslag til ny norsk revisorlov NOU 2017: 15 Ny revisorlov

Nordisk Tidsskrift for Selskabsret, (4) , s. 18-33.
Stoknes, Per Espen & Rockström, Johan (2018)

Redefining green growth within planetary boundaries

Energy Research & Social Science, 44(October) , s. 41-49. Doi: https://doi.org/10.1016/j.erss.2018.04.030 - Full text in research archive

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Over the last decade, green growth policies have drawn increasing interest. OECD, UNEP, the World Bank and the EC have had several initiatives on the issue, and the Nordic countries have a special program on it. Definitions and indicator sets have been developed, though critics have pointed out that most initiatives amount to little more than a greenwashing of conventional economic growth. The paper proposes and discusses two definitions of green growth, one weak and one strong. Both build on resource- and carbon productivity measures, but whereas the weak definition requires absolute decoupling, the strong or “genuine green growth” requires sufficient decoupling to achieve science based targets for planetary boundaries. The approach is tested at country levels, starting with the climate boundary, by analyzing progress on carbon productivity (“CAPRO”) in Nordic countries since 2000. Results show that so far, among Nordic countries, Sweden, Finland and Denmark have achieved genuine green growth, while Norway has not. Implications for policy and communication of green growth are discussed.
Ekberg, Espen & Jensen, Kristoffer (2018)

The non-globalisation of modern food retailing: the case of the failed Coop Norden merger

Scandinavian Economic History Review, 66(2) , s. 170-185. Doi: https://doi.org/10.1080/03585522.2018.1454340

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By discussing the creation and subsequent failure of Coop Norden, set up by the Scandinavian consumer co-operatives in 2002 as a common wholesale and food retail enterprise, this article provides insights into the nature of the Scandinavian food retail sector and co-operative enterprises in an era of globalisation. The article combines recent research on the globalisation of retailing with the academic literature on the economic position and development of consumer co-operative enterprises. The article concludes that the failure of Coop Norden can be seen as the natural consequence of two inherent problems: 1. A flawed vision among co-operative managers on how globalisation would impact retailing and 2. A misalignment between Danish, Norwegian and Swedish co-operative agendas. The article is based on comprehensive studies of the internal co-operative archives in Denmark and Norway.
Midttun, Atle & Olsson, Lennart (2018)

Eco-modernity Nordic style: the challenge of aligning ecological and socioednomid sustainability

Sustainable Modernity: The Nordic Model and Beyond, , s. 2004-228. Doi: https://doi.org/10.4324/9781315195964-11
Ekberg, Espen & Iversen, Martin Jes (2018)

Time for a Nordic business history initiative?

Scandinavian Economic History Review, 66(1) , s. 9-17. Doi: https://doi.org/10.1080/03585522.2018.1434559 - Full text in research archive

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The current state of Nordic business history is by certain estimates better than ever. Nordic business historians publish extensively in leading international journals and have a strong presence at international business history conferences. Still, in this discussion article we raise a yellow flag of warning for the future of Nordic business history. We argue that the subject field is challenged along three important dimensions: (i) lack of relevant teaching, (ii) continued reliance on commissioned history and (iii) limited recruitment. The article discusses these challenges and seeks to place them in a historical perspective. For each challenge, we develop a set of concrete proposals to address the problems identified. A common theme in our proposed solutions is to intensify Nordic collaboration, particularly through the establishment of common, externally funded Nordic research projects. To create meeting grounds for the development of such projects, The Scandinavian Society for Economic and Social History – the formal collaborative body for Nordic economic historians and the owner of Scandinavian Economic History Review – should be reinvigorated.
Gaustad, Terje; Theie, Marcus Gjems, Eidsvold-Tøien, Irina , Torp, Øyvind, Gran, Anne-Britt & Espelien, Anne (2018)

Utredning av pengestrømmene i verdikjeden for norske filmer og serier.

[Report Research]. Menon-publikasjon nr.5/2018
Rosenmeier, Morten; Blomqvist, Jørgen, Riis, Thomas, Schovsbo, Jens, Schwemer, Sebastian Felix & Udsen, Henrik (2018)

Dansk ophavsret til EU-retligt serviceeftersyn. Hvor går grænserne for ”dansk ophavsret”?

NIR : Nordiskt immateriellt rättsskydd, , s. 291-357.
Solberg, Frode; Eriksen, Morten & Stiklestad, Trond (2018)

Ledelse i små og mellomstore virksomheter. 2 utgave.

Fagbokforlaget
Brøgger, Benedicte & Aziz, Kiran (2018)

The setting for Collaboration about tax compliance in Norway

[Report Research]. Umeå University
Witoszek, Nina & Midttun, Atle (2018)

Sustainable modernity and the architecture of the 'well-being society': interdisciplinary perspectives

Sustainable Modernity: The Nordic Model and Beyond, , s. 1-18. Doi: https://doi.org/10.4324/9781315195964-1
Witoszek, Nina & Midttun, Atle (2018)

Sustainable Modernity: The Nordic Model and Beyond

Routledge
Gjems-Onstad, Ole; Folkvord, Benn, Furuseth, Eivind & Ferdowsi, Sanaz Ormaz (2018)

Norsk bedriftsskatterett

Gyldendal Juridisk
Andersen, Svein S & Sitter, Nick (2018)

The EU’s Strategy Towards External Gas Suppliers and Their Responses: Norway, Russia, Algeria and LNG

New Political Economy of Energy in Europe. Power to Project, Power to Adapt, , s. 49-72. Doi: https://doi.org/10.1007/978-3-319-93360-3_3
Fæhn, Taran & Stoknes, Per Espen (2018)

Significant and plausible futures: Global surroundings of Norway’s climate strategies

[Report Research]. Statistisk sentralbyrå (SSB)

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This report synthesises the results of a workshop on explorative scenarios for the global social, economic, technological and political development from 2020 to 2050. The 19 participants included national and international researchers and experts in the transdisciplinary Forum of the project – see http://www.ssb.no/en/forskning/energi-og-miljookonomi/klimapolitikk-ogokonomi/smart-paths-smart-paths-and-costly-detours-towards-a-sustainable-lowemission-society. The work resulted in a handful of alternative, internally consistent, qualitative scenarios for the forthcoming global social, economic, technological, and political development. These will serve as a starting point for the numerical scenarios to be generated and analysed in the project SMART PATHS (Research Council of Norway #268200). Thanks to workshop participants for this work being possible and for valuable input to this report. We also appreciate the comments on earlier drafts from Kristine Grimsrud and Cathrine Hagem and are grateful for research grants from the Research Council of Norway (Klimaforsk #268200).
Goldthau, Andreas & Sitter, Nick (2018)

Regulatory or Market Power Europe? EU Leadership Models for International Energy Governance

New Political Economy of Energy in Europe. Power to Project, Power to Adapt, , s. 27-47. Doi: https://doi.org/10.1007/978-3-319-93360-3_2
Furuseth, Eivind (2018)

The interpretation of tax treaties in relation to domestic GAARs

International Bureau of Fiscal Documentation (IBFD)
Sitter, Nick & Goldthau, Andreas (2018)

Conceptualizing the Energy Nexus of Global Public Policy and International Political Economy

Handbook of the International Political Economy of Energy and Natural Resources, , s. 23-32. Doi: https://doi.org/10.4337/9781783475636.00009
Stenheim, Tonny; Beckman, Anna N., Valltoft, Cathrine O. & Madsen, Dag Øivind (2018)

The Value Relevance of Alternative Performance Measures: Evidence from the Oslo Stock Exchange

Journal of Governance and Regulation, 7(4) , s. 27-41. Doi: https://doi.org/10.22495/jgr_v7_i4_p4 - Full text in research archive

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Companies disclose alternative performance measures (APMs), either to provide useful information to the market, or strategically in order to mislead the market. Using traditional price and return regressions, this study examines the value relevance of APMs and whether such measures are more value relevant than financial statement measures. The sample consists of the 100 largest companies listed on the Oslo Stock Exchange with quarterly data from 2012 to 2016. We find APMs to be value relevant for investors on the Oslo Stock Exchange. Furthermore, we conclude that APMs are more value relevant than financial statement measures. However, this finding should be interpreted with caution since the results are of limited statistical significance. Overall, the findings of this study suggest that companies disclose APMs to inform rather than mislead the market
Schwencke, Hans Robert; Haugen, Dag Olav, Baksaas, Kjell Magne, Stenheim, Tonny & Avlesen-Østli, Erik (2018)

Årsregnskapet i teori og praksis 2017

Gyldendal Akademisk
Colbjørnsen, Tom; Birkelund, Gunn Elisabeth, Hernes, Gudmund & Knudsen, Knud (2018)

Klassesamfunnet – fortsatt på hell?

[Popular Science Article]. sosiologen.no,
Byrkjeflot, Haldor & Nygaard, Pål (2018)

How and Why Management Has Not Become a Profession

Professionalizing Leadership. Debating Education, Certification and Practice, , s. 49-68. Doi: https://doi.org/10.1007/978-3-319-71785-2_3
Turchin, Peter; Witoszek, Nina, Thurner, Stefan, Garcia, David, Griffin, Roger, Hoyer, Daniel, Midttun, Atle, Bennett, James, Næss, Knut Myrum & Gavrilets, Sergey (2018)

A history of possible futures: Multipath forecasting of social breakdown, recovery, and resilience

Cliodynamics, 9(2) , s. 124-139. Doi: https://doi.org/10.21237/C7clio9242078 - Full text in research archive

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Recent years have seen major political crises throughout the world, and foreign policy analysts nearly universally expect to see rising tensions within (and between) countries in the next 5–20 years. Being able to predict future crises and to assess the resilience of different countries to various shocks is of foremost importance in averting the potentially huge human costs of state collapse and civil war. The premise of this paper is that a transdisciplinary approach to forecasting social breakdown, recovery, and resilience is entirely feasible, as a result of recent breakthroughs in statistical analysis of large-scale historical data, the qualitative insights of historical and semiotic investigations, and agent-based models that translate between micro-dynamics of interacting individuals and the collective macro-level events emerging from these interactions. Our goal is to construct a series of probabilistic scenarios of social breakdown and recovery, based on historical crises and outcomes, which can aid the analysis of potential outcomes of future crises. We call this approach—similar in spirit to ensemble forecasting in weather prediction—multipath forecasting (MPF). This paper aims to set out the methodological premises and basic stages envisaged to realize this goal within a transdisciplinary research collaboration: first, the statistical analysis of a massive database of past instances of crisis to determine how actual outcomes (the severity of disruption and violence, the speed of resolution) depend on inputs (economic, political, and cultural factors); second, the encoding of these analytical insights into probabilistic, empirically informed computational models of societal breakdown and recovery—the MPF engine; third, testing the MPF engine to “predict” the trajectories and outcomes of another set of past social upheavals, which were not used in building the model. This “historical retrodiction” is an innovation that will allow us to further refine the MPF technology. Ultimately our vision is to use MPF to help write what we call “a history of possible futures,” in which the near- and medium-term paths of societies are probabilistically forecast.
Thue, Lars (2018)

"Men de er ikke drabantbyer"

[Popular Science Article]. Aftenposten (morgenutg. : trykt utg.),
Midttun, Atle (2018)

Hykleri på vei mot en bedre verden

[Professional Article]. BI Business Review,
Midttun, Atle & Witoszek, Nina (2018)

Hvor robust er den nordiske modellen?

[Professional Article]. BI Business Review,
Sjøvaag, Marit (2017)

Sectoral State Traditions – A Tool to Study Convergence of National Ideas in Policymaking

Journal of International Doctoral Research, 6(1) , s. 50-67. - Full text in research archive

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The sustainability of distinctive national policymaking traditions has been questioned in writings on ideas and their role in the policymaking process. This article proposes an operationalisation of national policymaking traditions that enables cross-national longitudinal comparison: sectoral state traditions, thus contributing to the ongoing debate about the role of ideas in policymaking. Sectoral state traditions are defined as a set of ideas about political authority and legitimate state action in the relevant sector, expressed and identified through public political discourse, which is a major vehicle to maintain and develop traditions in policymaking. The concept is useful in analysing cross-national convergence of ideas as shown by an investigation of institutional reforms in the telephone policy area in the period 1876-1997. Thus, the key findings in this article suggest that policy convergence does not equate convergence of ideas.
Kinander, Morten (2017)

Rettspositivisme? En kommentar til Arnfinn Bårdsen

[Professional Article]. Lov og Rett,
Bråthen, Tore (2017)

Ny litteratur

Nordisk Tidsskrift for Selskabsret, (2/3) , s. 145-147.
Ekberg, Espen (2017)

Against the tide: Understanding the Commercial Success of Nordic Consumer Co-operatives, 1945-2010

A Global History of Consumer Co-operation since 1850, , s. 698-726.
Midttun, Atle & Piccini, Proadpran Boonprasurd (2017)

Facing the climate and digital challenge: European energy industry from boom to crisis and transformation

Energy Policy, 108, s. 330-343. Doi: https://doi.org/10.1016/j.enpol.2017.05.046

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This article contributes to the understanding of the current transformation of the energy industry in Europe and the interplay between greening policies and digital technological innovation. It shows how, since the financial crisis, core players in the European energy industry ended up in a dualist limbo, between conventional and emerging business models. It documents how strategies and business models that delivered extraordinary financial performance in the first decade of the 21st century often failed dramatically after the 2008 financial crisis. Yet it finds that incumbents with 1) a greener energy mix, 2) smaller scale and, quite naturally, 3) better financial performance fared better than others The study explores the emergence of new business models and finds that most of the emerging business models circle around the customer interface where digital solutions allow more flexible interplay between consumption and production of energy, and/or between several service alternatives to fulfill basic needs for customer home comfort. The article also discusses important policy implications: For competition policy, it indicates a shift from challenges of scale and scope towards challenges of regulating networks and dominant platforms. Furthermore, it highlights new policy dilemmas concerning balancing and energy storage to accommodate intermittent supply from renewables.
Viken, Monica (2017)

Bevisverdien av markedsundersøkelser - utviklingstendenser i Marknadsdomstolens praksis

Amici Curiae Marknadsdomstolen 1971-2016, , s. 635-648.
Minde, Stine Winger & Viken, Monica (2017)

Innføring i forretningsjus

[Textbook]. Gyldendal Akademisk
Eidsvold-Tøien, Irina (2017)

Creative, Performing Artists – Copyright for Performers

NIR : Nordiskt immateriellt rättsskydd,
borges, isabel (2017)

The EU-Turkey Agreement: Refugees, Rights and Public Policy

Rutgers Race & Law, 18(2) , s. 121-143.
Anderssen, Harald Benestad (2017)

The Duty of Disclosure in the PEICL: A Scandinavian Perspective

European Review of Private Law, 25(5) , s. 967-987.
Mikelsen, Anders Bernhard (2017)

Omsetning i Norge eller til Norge: Forholdet mellom reglene for omsetningsmerverdiavgift og innførselsmerverdiavgift

Merverdiavgift i et internasjonalt perspektiv, , s. 61-77.
Minde, Stine Winger (2017)

Juridisk metode og oppgaveteknikk til eksamen

[Textbook]. Gyldendal Akademisk
Olsson, Mikael; Nakamura, Richard H. & Lønnborg, Mikael (2017)

Building the Baltic Sea Region through investment and trade, 1989-2009

[Report Research]. Södertörns Högskola
Bråthen, Tore (2017)

Selskapsrett

[Textbook]. Gyldendal Juridisk
Bråthen, Tore; Birkeland, Kari & Aasland, Inger Julie (2017)

Ny praksis

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (2/3) , s. 131-144.
Bråthen, Tore & Minde, Stine Winger (2017)

Nye norske regler om utarbeidelse og oppbevaring av selskapsdokumentasjon og kommunikasjon mellom aksjonærer og selskap

Nordisk Tidsskrift for Selskabsret, (2/3) , s. 104-115.
Fjeldheim, Paul Henning & Falkanger, Thorunn (2017)

Forskriftssamling for eiendomsmeglerstudiet

Focus Forlag
Weltzien, Kurt (2017)

Varsling. En komparasjon mellom Sverige og Norge

Arbeidsrett, 14(1) , s. 31-49.
Minde, Stine Winger; Viken, Monica, Bråthen, Tore & Langfeldt, Sverre Faafeng (2017)

Lov og rett for næringslivet

[Textbook]. Gyldendalske bokhandel, Nordisk forlag A/S
Espeli, Harald (2017)

Pensjonsløftet. Statlige tjenestepensjoner gjennom 200 år

Pax Forlag
Innset, Ola (2017)

Markets, Knowledge and Human Nature: Friedrich Hayek, Karl Polanyi and Twentieth-century Debates on Modern Social Order

European History Quarterly, Doi: https://doi.org/10.1177/0265691417720866
Mikelsen, Anders Bernhard; Gjems-Onstad, Ole, Dyrnes, Cecilie & Kildal, Tor S. (2017)

Merverdiavgift-spørsmål og svar (7. utgave)

[Textbook]. Gyldendal Juridisk
Mikelsen, Anders Bernhard & Dyrnes, Cecilie (2017)

Merverdiavgift i et internasjonalt perspektiv

Gyldendal Juridisk
Innset, Ola (2017)

Ulikt tenkte tanker

[Popular Science Article]. Klassekampen,
Fernández, Jonatan Echebarria (2017)

Party autonomy and the arrest of ships from a comparative perspective

New trends in maritime Law. Maritime liens, arrest of ships, Mortgages and forced sale, , s. 498-521.
Stoknes, Per Espen (2017)

Why the human brain ignores climate change, - and what to do about it.

Environmental Reality: Rethinking the Options. His Majesty King Carl XVI Gustaf of Sweden's 12th Royal Colloquium, , s. 75-82.
Fjeldheim, Paul Henning (2017)

Verdens beste eiendomsmeglere blir enda bedre!

[Popular Science Article]. Eiendomsmegleren, (5)
Gjems-Onstad, Ole; Kildal, Tor S., Dyrnes, Cecilie & Mikelsen, Anders Bernhard (2017)

Lærebok i merverdiavgift

[Textbook]. Gyldendal Juridisk
Schwemer, Sebastian Felix (2017)

SKAM – ophavsretlige grænser på det grænseløse Internet?

Nordisk Tidsskrift for informationsvitenskab- og kulturformidling, Doi: https://doi.org/10.7146/ntik.v6i2.99097
Larsson, Mats & Lønnborg, Mikael (2017)

Är svensk ömsesidig försäkring unik?

[Popular Science Article]. Nordisk Försäkringstidskrift (NFT), (2)
Bråthen, Tore; Birkeland, Kari & Aasland, Inger Julie (2017)

Ny lovgivning

[Professional Article]. Nordisk Tidsskrift for Selskabsret, (2/3) , s. 124-130.
Eidsvold-Tøien, Irina (2017)

Creative, Performing Artists: Copyright for Performers

NIR : Nordiskt immateriellt rättsskydd, 86(2) , s. 130-146. - Full text in research archive
Sitter, Nick; Batory, Agnes, Zentai, Violetta & Krizsan, Andrea (2017)

Backsliding in area of constitutional safeguards and independent institutions, corruption control, and general equality and minorities

[Report Research]. TransCrisis
Randers, Jørgen (2017)

Let the poor world grow

[Professional Article]. Futuribili: Rivista di studi sul futuro e di previsione sociale, 22(1) Doi: https://doi.org/10.13137/1971-0720/15729
Mikelsen, Anders Bernhard (2017)

Bør Norge endre sine regler for tjenesteleveranser over landegrensene?

Momsloven 50 år: Festskrift i anledning af 50 års jubilæet for Danmarks første momslov, , s. 349-371.
Fjeldheim, Paul Henning; Sædberg, Gustav J. & Stangeland, Sigrunn U. (2017)

Autorisasjonsordning for eiendomsmeglerfullmektiger

[Popular Science Article]. Eiendomsmegleren, (2)
Bråthen, Tore (2017)

Lov og rett for næringslivet

[Textbook]. Fokus
Bråthen, Tore (2017)

Den norske aksjelovreformen - 1. etappe 2017

Nordisk Tidsskrift for Selskabsret, (1) , s. 70-86.
Gjems-Onstad, Ole (2017)

Liv i bevegelse - prosess i meditasjon og fellesskap

[Popular Science Article]. Dyade, , s. 1-64.
Gjems-Onstad, Ole (2017)

Skattelovsamlingen 2016-17

[Encyclopedia]. Gyldendal Juridisk
Sitter, Nick (2017)

Terrorismens Historie: Attentat og terrorbekjempelse fra Bakunin til IS

Dreyer Forlag A/S

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Angrepene på regjeringskvartalet og Utøya 22. juli 2011 satte terrorisme og bekjempelse av terrorisme på dagsorden i Norge på en helt ny måte. Etter et tiår med fokus på Al-Qaida, var dette en sterk påminnelse om at terrorisme er et mangfoldig fenomen. I mer enn halvannet århundre har det vært en utfordring for demokratier å bekjempe denne formen for politisk vold. Moderne terrorisme begynte for alvor etter at Alfred Nobel oppfant dynamitten i 1867. Denne nye teknologien gjorde det mulig å drepe eller skade i et mye større omfang enn angrep med skytevåpen. Når dette ble kombinert med nye radikale ideologier og en kommunikasjonsrevolusjon i form av masseproduserte aviser, ble det mulig for små grupper å nå et stort publikum. Hovedtemaene i boken er hva som motiverer terrorister, hva terroristgrupper forsøker å oppnå, og ikke minst, hvordan terrorisme best kan bekjempes. Boken tar for seg en rekke eksempler fra Europa, USA, Sør-Afrika og Midtøsten for å belyse mangfoldet i terrorisme som strategi, så vel som styrker og svakheter med forskjellige måter å bekjempe terrorisme på. Nesten alle terrorister forsøker å provosere stater til å overreagere – men historien viser at det finnes smartere alternativer.
Lind, Yvette (2017)

Crossing a Border. A Comparative Tax Law Study on Consequences of Cross-Border Work in the Öresund- and the Meuse-Rhine Regions

Jure
Randers, Jørgen & Maxton, Graeme (2017)

Solving the human sustainability problem in short-termist societies

[Professional Article]. The journal of population and sustainability, 1(2) , s. 11-22.
Jevnaker, Birgit Helene & Raa, Atle Andreassen (2017)

How Do New Theorizing and Shifts in Learning Emerge? (Published on Sage Publishing Business and Management Ink,12 April 2017).

[Professional Article]. Sage Business and Management INK,

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We’re pleased to welcome authors Birgit Helene Jevnaker and Atle A. Raa of the Norwegian Business School, Oslo. They recently published an article in Management Learning entitled, “Circles of intellectual discovery in Cambridge and management learning: A discourse analysis of Joan Robinson’s The Economics of Imperfect Competition,” Below, Jevnaker and Raa describe the inspiration for the study and key findings.
Ekberg, Espen; Christensen, Sverre August, Bergh, Trond & Myrvang, Christine (2017)

Skadeskutt og livskraftig. Storebrand og forsikringsbransjen, bind 2: 1945-2017

Universitetsforlaget
Steen, Riana & Tangenes, Tor (2017)

Toward Resilient Organization: Strengthening Performance Management in an Era of Turbulent Change

Risk, Reliability and Safety: Innovating Theory and Practice : Proceedings of ESREL 2016 (Glasgow, Scotland, 25-29 September 2016), , s. 540-547.
Ekberg, Espen & Myrvang, Christine (2017)

Ulykkens frukter. Storebrand og forsikringsbransjen, bind 1: 1767-1945

Universitetsforlaget
Jevnaker, Birgit Helene & Raa, Atle Andreassen (2017)

Circles of intellectual discovery in Cambridge and management learning: A discourse analysis of Joan Robinson’s The Economics of Imperfect Competition

Management Learning, 48(4) , s. 379-396. Doi: https://doi.org/10.1177/1350507617690319 - Full text in research archive

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In this article, we explore a circle of younger-generation economists at Cambridge who contributed to new theories in the 1930s. The aim was to understand how and why innovative thinking in academic theorizing, seen as situated, discursive practices, can emerge and gain ground. We also address how new theory building by an unlikely candidate, Joan Robinson, could unfold. We examine how there was a change in discourse related to imperfect markets and identify forming practices. Our perspective on how knowledge was reframed is Foucauldian. The study is grounded in archive studies, recent reviews and biographical material. This article contributes to learning, knowledge creation and communities of practice by exploring idea innovations as discursive practice. We propose ‘epistemic interaction’ as a sensitizing concept for understanding new theory building and theorizing in collaborative partnerships and small circles that became key to intellectual discovery.
Gran, Anne-Britt; Torp, Øyvind, Theie, Marcus Gjems & Eidsvold-Tøien, Irina (2017)

Musikkbransjen i Norge 2011-2015 - Økonomisk analyse av fem delbransjer og elleve undergrupper

[Report Research]. Handelshøyskolen BI
Sitter, Nick & Hulten, Michiel Van (2017)

Something for Everyone: Political Fragmentation and Policy Accommodation in the European Parliament

Energy Union: Europe's New Liberal Mercantilism?, , s. 223-236. Doi: https://doi.org/10.1057/978-1-137-59104-3_13
Sitter, Nick; Andersen, Svein S & Goldthau, Andreas (2017)

Energy Union: Europe's New Liberal Mercantilism?

Palgrave Macmillan
Weizsäcker, Ernst U. von; Wijkman, Anders & Randers, Jørgen (2017)

Come on! Capitalism, short-termism, population and the destruction of the planet: A report to the club of Rome

Springer

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Current worldwide trends are not sustainable. The Club of Rome’s warnings published in the book Limits to Growth are still valid. Remedies that are acceptable for the great majority tend to make things worse. We seem to be in a philosophical crisis. Pope Francis says it clearly: our common home is in deadly danger. Analyzing the philosophical crisis, the book comes to the conclusion that the world may need a “new enlightenment”; one that is not based solely on doctrine, but instead addresses a balance between humans and nature, as well as a balance between markets and the state, and the short versus long term. To do this we need to leave behind working in ”silos” in favor of a more systemic approach that will require us to rethink the organization of science and education. However, we have to act now; the world cannot wait until 7.6 billion people have struggled to reach a new enlightenment. This book is full of optimistic case studies and policy proposals that will lead us back to a trajectory of sustainability. But it is also necessary to address the taboo topic of population increase. Countries with a stable population fare immensely better than those with continued increase. Finally, we are presenting an optimistic book from the Club of Rome.
Sitter, Nick; Andersen, Svein S & Goldthau, Andreas (2017)

An Odd Pro-Market Trio: Germany, the UK and Norway

Energy Union: Europe's New Liberal Mercantilism?, , s. 185-200. Doi: https://doi.org/10.1057/978-1-137-59104-3_11
Johnsen, Lars Halvor Ova; Falkanger, Thorunn & Fjeldheim, Paul Henning (2017)

Eiendomsmegling Oppgavesamling Jus, praktisk eiendomsmegling og oppgjør

[Textbook]. Cappelen Damm Akademisk
Skjønberg, Alexander Næss; Hognestad, Eirik & Hotvedt, Marianne Jenum (2017)

Individuell arbeidsrett (2.utg.)

[Textbook]. Gyldendal Juridisk
Birkeland, Kari (2017)

Ekstern revisors handleplikter

Cappelen Damm Akademisk
Johnsen, Lars Halvor Ova; Falkanger, Thorunn & Fjeldheim, Paul Henning (2017)

Eiendomsmegling oppgavesamling

[Textbook]. Cappelen Damm Akademisk
Stenheim, Tonny; Baksaas, Kjell Magne & Schwencke, Hans Robert (2017)

Forslag til ny Norsk regnskapsstandard: Nasjonale avvik i forhold til IFRS for SMEs

[Popular Science Article]. Revisjon og Regnskap, 2017(1) , s. 33-38. - Full text in research archive

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Regnskapslovutvalget har foreslått at ny norsk regnskapsstandard skal bygge på IFRS for SMEs og et system som beskriver de rammene som vil gjelde for avvik fra IFRS for SMEs. Det er imidlertid uklart hvor stor frihet standardsetter faktisk har til å moderere IFRS for SMEs.
Andersen, Svein S; Goldthau, Andreas & Sitter, Nick (2017)

From Low to High Politics? The EU’s Regulatory and Economic Power

Energy Union: Europe's New Liberal Mercantilism?, , s. 13-26. Doi: https://doi.org/10.1057/978-1-137-59104-3_2
Schwencke, Hans Robert; Haugen, Dag Olav, Baksaas, Kjell Magne, Stenheim, Tonny & Avlesen-Østli, Erik (2017)

Årsregnskapet i teori og praksis 2016

Gyldendal Akademisk
Lie, Einar; Kobberrød, Jan Thomas & Thomassen, Eivind (2017)

Kort kommentar til Mestads og Grønlies innlegg

[Professional Article]. Historisk tidsskrift, 96(3) , s. 348-352.
Hauge, Åshild Lappegard; Almås, Anders-Johan, Flyen, Cecilie, Stoknes, Per Espen & Lohne, Jardar (2017)

User guides for the climate adaptation of buildings and infrastructure in Norway – Characteristics and impact

Climate Services, 6, s. 23-33. Doi: https://doi.org/10.1016/j.cliser.2017.06.009 - Full text in research archive

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To reduce future damages on buildings and infrastructure, and prepare society for the coming climate challenges, in recent years numerous user guides have been developed. The objective of this study is to provide the first overview and analysis of, the characteristics of the existing guidance material for the climate adaptation of the built environment in Norway. 84 user guides and web portals are mapped and analysed, focusing on target groups and topics. The results are viewed in relation to qualitative interviews with experts responsible for promoting climate adaptation. A large share of the guidance material communicates climate adaptation at a general level rather than in-depth practical measures. The interviews confirm that there is an overwhelming amount of guidance material, and it is suggested that this may cause confusion and uncertainty among users. The study and its findings are placed within a context of the climate services literature, and ‘‘user guides” are understood as a type of ‘‘climate services product”. A main conclusion is that the abundance of user guides does not automatically lead to better climate adaptation. Too few user guides for climate adaptation sufficiently secure easily accessible information on practical measures. The guides are not broadly utilised, the language and length of the texts are sometimes problematic, and the target groups are often wide or not specified. The results presented may be used in order to develop improved user guides for climate adaptation in societies with similar climate and societal challenges to those in Norway.
Schøyen, Mi Ah & Haug, Are Vegard (2017)

The Worries of Wealth

[Popular Science Article]. SGI News,
Nygaard, Pål (2017)

Vegvesenet under okkupasjonen

[Popular Science Article]. Norgeshistorie.no,
Ditlev-Simonsen, Caroline Dale (2017)

Beyond sponsorship - exploring the impact of cooperation between corporations and NGOs

International journal of corporate social responsibility, 2 Doi: https://doi.org/10.1186/s40991-017-0017-9 - Full text in research archive

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Sponsorship is a key element of many companies’ marketing. At the same time, companies are increasingly concerned about corporate social responsibility (CSR) (Ditlev-Simonsen 2010, Wirl 2014, Scalet and Kelly 2010, Martínez-Ferrero et al. 2016, The Economist 2008a). This paper will illustrate how combining sponsorships with CSR through non-governmental organizations (NGOs) can be a win-win case both for the company and the NGO. Approaches to document the societal effect of such initiatives will also be addressed. exploitable commercial potential associated with that property» (McKelvey and Grady 2008). Corporate sponsorship is a form of marketing in which a corporation pays for all or some of the costs associated with a project or program. In exchange, the company gets its logo exposed, earning attention and—to some extent—goodwill. The global sponsorship market is large, estimated at more than $38 billion in 2007, against $ 449 on advertising (The Economist 2008b). The article will start by presenting the following key concepts: sponsorship, charity, non-governmental organizations (NGO) and corporate social responsibility (CSR). The demand for integrating CSR into business and documenting its effects will be addressed as well. Thereafter, these concepts will be discussed relative to each other. Different models and theories on businessNGO relationships will be presented, as well as the Cone et al. four-principles model for NGO interaction in this study. Integrating two more principles, goal-setting and effect evaluation, into the Cone et al. model is suggested to capture the increased demand on companies to act on and include CSR in day-to-day business. The extended Cone et al. model will be applied to three business-NGO initiatives (IKEA-WWF, WalmartAlliance and The Body Shop-ECBAT) to illustrate how the new model can be applied.
Hernes, Gudmund (2016)

Har jurister for mye eller for lite makt?

Moderne Forretningsjus III,
Sitter, Nick (2016)

EUs konkurranserett og -politikk

Moderne Forretningsjus III, , s. 323-334.
Randers, Jørgen (2016)

How Fast Will China Grow Towards 2030? And what about the US?

World Economics, 17(2) , s. 63-78.
Gjems-Onstad, Ole (2016)

Bedre skatt: En skattereform for omstilling og vekst. Meld.St. 4 (2015-2016)

Skatterett, 2016(1) , s. 2-9. Doi: https://doi.org/10.18261/issn.1504-310X-2016-01-02
Fjeldheim, Paul Henning (2016)

Fornyelse av eiendomsmeglingsoppdrag

Moderne Forretningsjus III, , s. 115-122.
Kristensen, Roy K (2016)

God regnskapsføringsskikk

Moderne Forretningsjus III, , s. 267-278.
Nygaard, Pål (2016)

Fortrengte veier - Fortielsen av de norske veienes historie under krigen

Fortidsminneforeningens årbok 2016, , s. 101-116.
Viken, Monica (2016)

Franchising in Norway – Balancing Complexity in a Contractual Relationship

Tidskrift utgiven av juridiska föreningen Finland, 152(3) , s. 338-365.
Gjems-Onstad, Ole (2016)

Det muliges kunst

[Popular Science Article]. Dyade, (4) , s. 19-21.
Mikelsen, Anders Bernhard (2016)

Avtalt pris og tillegg for merverdiavgift

Moderne Forretningsjus III, , s. 279-289. Doi: https://doi.org/10.18261/issn.1504-310x-2018-01-02-06
Ditlev-Simonsen, Caroline Dale (2016)

Rapportering om samfunnsansvar i små foretak

Moderne Forretningsjus III, , s. 85-100.
Viken, Monica (2016)

Hva tenker du på når du ser rødt? (Bruk av farger som varemerke)

Moderne Forretningsjus III, , s. 393-407.
Thue, Lars (2016)

Arvesølvet og vannkraftens politiske økonomi

[Popular Science Article]. Nytt Norsk Tidsskrift (NNT),
Bråthen, Tore (2016)

Inhabilitet for styremedlem med ledende stilling i annet selskap

Sui generis. Festskrift til Stein Evju, , s. 98-108.
Kinander, Morten (2016)

Kampen mot tobakk - en vurdering av forslaget om standardiserte tobakkspakninger (med Torstein Ulserød), Civita-notat nr. 12 2016

[Report Research]. Civita
Innset, Ola (2016)

Ny liberalisme, ny kapitalisme

[Professional Article]. Røyst,
Bråthen, Tore (2016)

Styrehonorar i stiftelser

Nordisk Tidsskrift for Selskabsret, (1) , s. 1-12.
Espeli, Harald & Johannesen, Finn Erhard (2016)

Historikere i oppdrag. Festskrift til Trond Bergh, Sverre Knutsen og Lars Thue i anledning 70-årsdagen i 2015 og 2016

Novus Forlag
Midttun, Atle (2016)

Green energy transition in the EU and the United States

Energy and Transport in Green Transition: Perspectives on Ecomodernity, , s. 18-61. Doi: https://doi.org/10.4324/9781315761138-2
Gjems-Onstad, Ole (2016)

Opphevet arveavgift - konsekvenser

Moderne Forretningsjus III, , s. 141-154.
Høylie, Knut; Kristensen, Roy K & Opsahl, Hanne (2016)

God regnskapsføringsskikk, 3. utgave

[Textbook]. Gyldendal Akademisk
Aasland, Inger Julie (2016)

Passiv identifikasjon mellom revisjonsklientens konkursbo og styre

Moderne Forretningsjus III, , s. 457-469.
Eidsvold-Tøien, Irina (2016)

Opphavsrett for utøvende kunstnere – internasjonale skranker?.

Moderne Forretningsjus III, , s. 379-293.
Gjems-Onstad, Ole; Kildal, Tor S., Dyrnes, Cecilie Aasprong, Kristensen, Roy K & Mikelsen, Anders Bernhard (2016)

MVA-kommentaren, 5. utgave

[Textbook]. Gyldendal Juridisk
Espeli, Harald (2016)

Transparency of cartels and cartel registers: A regulatory innovation from Norway?

Regulating Competition. Cartel Registers in the Twentieth Century World, , s. 133-151.
Gjems-Onstad, Ole & Hersoug, Tor (2016)

Gode messer, dårlig mat

[Popular Science Article]. Dyade, (4) , s. 53-55.
Nygaard, Pål (2016)

Veisystemet i Norge - teknokratistyrt eller offer for distriktspolitikk?

Historikere i oppdrag. Festskrift til Trond Bergh, Sverre Knutsen og Lars Thue i anledning 70-årsdagen i 2015 og 2016,
Innset, Ola (2016)

Nyliberalisme - filosofi eller politisk rasjonalitet?

Agora,
Furuseth, Eivind (2016)

Norway: Dividend; Article 10 of the Nordic tax treaty

Tax treaty case law around the globe 2015, , s. 163-168.
Anderssen, Harald B (2016)

Høyesterett undergraver boligsammenslutningenes legalpanteretter

Tidsskrift for eiendomsrett, 12(1) , s. 3-39. Doi: https://doi.org/10.18261/issn.0809-9529-2016-01-01
Knutsen, Sverre Richard (2016)

Through periods of stability and upheaval. The main factors underpinning the longevity of Major Norwegian banks 1848-2000

Immortal banks. Strategies, structures and perfomances of major Banks, , s. 91-110.
Innset, Ola (2016)

Marx og oss

[Popular Science Article]. Le Monde Diplomatique,
Anderssen, Harald B & Bråthen, Tore (2016)

Moderne Forretningsjus III

Fagbokforlaget
Weltzien, Kurt (2016)

Er "boikott" som arbeidskampmiddel vernet av ILO-konvensjon nr. 87?

Sui generis. Festskrift til Stein Evju, , s. 740-751.
Mikelsen, Anders Bernhard (2016)

Omgåelseslovforslaget - kommentarer til Zimmers motkritikk

[Professional Article]. Skatterett, 4, s. 379-380.
Schwencke, Hans Robert (2016)

Får Norge Europas mest rettsliggjorte regnskapsregulering?

Moderne Forretningsjus III, , s. 309-322.
Bråthen, Tore (2016)

Ugyldighet når styret, firmategner eller daglig leder i aksjeselskaper overskrider sin myndighet - betydningen av "redelighetskravet" i aksjeloven § 6-33

Ugyldighet i privatretten - minnebok for Viggo Hagstrøm, , s. 107-126.
Daler, Ørnulf (2016)

Forbrukerens stilling i skandinavisk forsikring

Moderne Forretningsjus III, , s. 63-84.
Sogner, Knut (2016)

Ressursbedrifter og naturressurser

Entreprenørskap i næringsliv og politikk. Festskrift til Even Lange, , s. 99-112.
Kinander, Morten (2016)

Fra tilbakeholdenhet til aktivisme – Nyere utviklingslinjer i forholdet mellom rett og politikk i Høyesterett

Lov og Rett, 56(3) , s. 141-164. Doi: https://doi.org/10.18261/issn.1504-3061-2016-03-03

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Artikkelen argumenterer for at Høyesterett de siste årene har beveget seg fra å utvise en tilbakeholdenhet når det gjelder bruk av Grunnlovens menneskerettighetsbestemmelser, til å tendere mot å innta en aktivistisk holdning til politiske vedtak som ellers kunne ha funnet sin løsning på trinnlavere nivå. Dette reduserer en rettsstatlig kjerneverdi som forutberegnelighet, og kan føre til en rettsuvisshet ved at sentrale grunnlovsbestemmelser får stadig nye virkeområder. Utviklingen fører også til et uklart samarbeidsforhold mellom politiske myndigheter og domstolen, hvor vi kan se konturene av en Høyesterett som inntar en rolle vårt nåværende demokratiske system ikke har lagt opp til. Dette er en utvikling som langt på vei er resultat av Høyesteretts egne valg. Disse valgene har vært gjenstand for utilstrekkelig oppmerksomhet.
Kinander, Morten (2016)

Bruk og misbruk. Særlig om ordrebehandling og misbruksreservasjonen i innsidehandelsretten

Nordisk Tidsskrift for Selskabsret, (2/3) , s. 53-65.
Espeli, Harald (2016)

Incentive Structures and State Regulations of the Norwegian Economy

Industrial Collaboration in Nazi-Occupied Europe: Norway in Context, Doi: https://doi.org/10.1057/978-1-137-53423-1_10
Bråthen, Tore (2016)

Lærebok i praktisk eiendomsmegling (medredaktør Margrethe Røse Solli)

[Textbook]. Norges Eiendomsmeglerforbund
Bråthen, Tore (2016)

Inhabilitet på generalforsamlingen i aksjeselskaper

Moderne Forretningsjus III, , s. 47-62.
Furuseth, Eivind (2016)

Norway: GE healtcare case - Hybrid entity

Tax treaty case law around the globe 2015, , s. 51-56.
Anderssen, Harald B (2016)

Mangler ved omsetning av boliger

Gyldendal Juridisk
Trosdahl, Kristian (2016)

Innføring av konsesjonsplikt for skadeforsikringsselskaper

Moderne Forretningsjus III, , s. 355-378.
Kaspersen, Gunnar (2016)

Hvilke muligheter har arbeidsgiver til fleksibel bruk av sine ansatte?

Moderne Forretningsjus III, , s. 243-258.
Falkanger, Thorunn & Fjeldheim, Paul Henning (2016)

Forskriftssamling for eiendomsmeglerstudiet

Focus Forlag
Mikelsen, Anders Bernhard (2016)

Kan krav på svart betaling inndrives?

Ugyldighet i privatretten - minnebok for Viggo Hagstrøm, , s. 337-347.
Espeli, Harald (2016)

Den norske advokatbransjens kommersielle hamskifte fra midten av 1970-tallet

Historikere i oppdrag. Festskrift til Trond Bergh, Sverre Knutsen og Lars Thue i anledning 70-årsdagen i 2015 og 2016, , s. 165-188.
Espeli, Harald (2016)

The Economic Effects of the German Occupation of Norway, 1940-1945

Paying for Hitler’s War: The Consequences of Nazi Hegemony for Europe, , s. 235-265. Doi: https://doi.org/10.1017/cbo9781107279131.010
Aardal, Gunnar (2016)

Bør vi anerkjenne truster i Norge?

Moderne Forretningsjus III, , s. 429-456.
Hernes, Gudmund (2016)

Hvor kommer eiendomsretten fra?

Moderne Forretningsjus III, , s. 155-212.
Falkanger, Thorunn (2016)

Hvilke tilliggende servituttrettigheter følger med ved kjøp av en eiendom?

Moderne Forretningsjus III, , s. 101-114.
Gjems-Onstad, Ole (2016)

Ved menneskerettighetenes grense

[Popular Science Article]. Dyade, (4) , s. 61-64.
Furuseth, Eivind (2016)

En sammenligning av gjennomskjæringsregelen og "principal purposes test"

Skatterett, 34(4) , s. 291-319. Doi: https://doi.org/10.18261/issn.1504-310X-2016-04-02

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Artikkelen sammenligner vilkår for og rekkevidden av den norske ulovfestede omgåelsesregelen og OECDs forslag til en traktatfesting av en generell omgåelsesregel (Principal Purposes Test). Artikkelen viser at det på enkelte punkter er betydelige forskjeller mellom den norske ulovfestede omgåelsesregelen og den foreslåtte principal purposes test regelen. Avslutningsvis i artikkelen fremheves betydningen og virkningen av at de to regelsettene er ulike.
Gjems-Onstad, Ole (2016)

Skattelovsamlingen 2015-16

[Encyclopedia]. Gyldendal Juridisk
Kinander, Morten (2016)

Interessekonflikter i finans og revisjon: Hvor hensiktsmessig er det å regulere dem?

Moderne Forretningsjus III,
Ditlev-Simonsen, Caroline Dale (2016)

From idealism to profitability

L'Impresa di domani: Innovativa sostensibile inclusiva, , s. 37-40.
Schwemer, Sebastian Felix (2016)

Emerging models for cross-border online licensing

User-Generated Law: Re-Constructing Intellectual Property Law in a Knowledge Society, , s. 77-98.
Eftestøl, Ellen J. (2016)

European Sustainable Carriage of Goods. The Role of Contract Law.

Routledge
Minde, Stine Winger & Viken, Monica (2016)

Innføring i forretningsjus

[Textbook]. Gyldendal Akademisk
Viken, Monica (2016)

Juridiske og etiske rammer for innholdsmarkedsføring

Innholdsmarkedsføring. Konsept, forretningsmodeller, juss, etikk og praksis., , s. 98-151. - Full text in research archive

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This chapter investigates the legal and ethical framework for content marketing. The use of content marketing necessitates special considerations due to its legal implications for the marketer. In addition, legal rules should be interpreted in accordance with ethical standards for advertising and marketing communication practice. The general provision that all marketing should be designed and presented in such a way that its marketing purpose is clear, serves as a starting point for this legal analysis. As surreptitious advertising is prohibited, the marketer must identify advertising as such. Furthermore, principal rules on marketing practice also apply to content marketing. Thus, legal and ethical analyses include discussions regarding good marketing practice, misleading and unfair advertising, special concerns regarding content marketing directed toward children, evidential rules and law enforcement
Innset, Ola (2016)

The Slippery Slopes

[Professional Article]. The Baffler,
Bråthen, Tore (2016)

NOU 2016: 22 Aksjelovgivning for økt verdiskaping

[Report Research]. Nærings- og fiskeridepartementet
Wille, Hans Georg (2016)

Utlandsetablering og skatt

Moderne Forretningsjus III, , s. 409-428.
Minde, Stine Winger & Bråthen, Tore (2016)

NOU 2016: 22 Aksjelovgivning for økt verdiskaping

[Report Research]. Departementenes sikkerhets- og serviceorganisasjon Informasjonsforvaltning
Espeli, Harald & Nilsen, Yngve (2016)

Riksrevisjonens historie 1816-2016

Fagbokforlaget
Hveem, Dag Jørgen (2016)

Vergemålsloven, mindreårige og banken

Moderne Forretningsjus III, , s. 213-228.
Hveem, Dag Jørgen (2016)

Personlig økonomi - juss

[Textbook]. Fagbokforlaget
Fougner, Jan (2016)

Endring i arbeidsforhold: Styringsrett og arbeidsplikt. 2. utgave

Universitetsforlaget
Anderssen, Harald B (2016)

Anvendelse på Svalbard av lovgivningen som regulerer boliger og boligomsetningen

Moderne Forretningsjus III, , s. 19-35.
Espeli, Harald & Bergh, Trond (2016)

Tiden går. Gjensidige i 200 år

Fagbokforlaget
Bråthen, Gina (2016)

Saksbehandling ved avtale om kreditt eller sikkerhetsstillelse i konsernforhold

Moderne Forretningsjus III, , s. 37-46.
Minde, Stine Winger (2016)

Bedriftsdemokrati i stiftelser - finnes det? Herunder om skillet mellom alminnelige og næringsdrivende stiftelser

Moderne Forretningsjus III, , s. 291-307.
Gjems-Onstad, Ole (2016)

Uforutsigbar omgåelsesnorm

Skatterett, 35(2) , s. 156-170. Doi: https://doi.org/10.18261/issn.1504-310X-2016-02-04
Bråthen, Gina (2016)

Ugyldighetssøksmål mot styrets beslutninger om kapitalforhøyelse

Ugyldighet i privatretten - minnebok for Viggo Hagstrøm, , s. 97-105.
Birkeland, Kari; Bråthen, Tore & Aasland, Inger Julie (2016)

Ny praksis Norge

Nordisk Tidsskrift for Selskabsret, , s. 74-88.
Minde, Stine Winger; Viken, Monica, Bråthen, Tore & Langfeldt, Sverre Faafeng (2016)

Lov og rett for næringslivet

[Textbook]. Gyldendalske bokhandel, Nordisk forlag A/S
Schwemer, Sebastian Felix (2016)

Kollektiv forvaltning i informationssamfundet og det nye regime under direktivet 2014/26/EU

NIR : Nordiskt immateriellt rättsskydd, (6) , s. 697-705.
Anderssen, Harald B (2016)

Høyesterett og arealsvikt

Rettsavklaring og rettsutvikling - Festskrift til Tore Schei, , s. 643-674.
Stenheim, Tonny & Schwencke, Hans Robert (2016)

IFRS for SMEs som grunnlag for ny norsk regnskapsstandard

Praktisk Økonomi & Finans, 32 [i.e. 33](4) , s. 333-344. Doi: https://doi.org/10.18261/issn.1504-2871-2016-04-03
Fougner, Jan (2016)

Arbeidsgivers frie skjønn - arbeidsgivers styringsrett og domstolskontroll

Sui generis. Festskrift til Stein Evju, , s. 196-223. Doi: https://doi.org/10.18261/issn.1504-3088-2018-1-02
Randers, Jørgen & Maxton, Graeme (2016)

Ein prozent ist genug. Mit wenig wachstum soziale ungleichheit, arbeitslosigkeit und klimawandel bekämpfen

oekom verlag
Thue, Lars; Ekberg, Espen & Myrvang, Christine (2016)

Mellommannen. Joh. Johannson og kampen om dagligvaremarkedet, 1866-2016

Universitetsforlaget
Fougner, Jan (2016)

Organisering av arbeidskraft - adgang til tilpasning

Moderne Forretningsjus III, , s. 123-140.
Fougner, Jan; Borge, Camilla Schøyen, Frogner, Marit Bjørånesset, Lorentzen, Julie Piil, Solheim, Trond Erik, Sundet, Tron Løkken & Aasheim, Eli (2016)

Omstilling og nedbemanning. 3. utgave

Universitetsforlaget
Ditlev-Simonsen, Caroline Dale & Wenstøp, Fred (2016)

Attitudes towards ethical pension management among Norwegians

Beta – Scandinavian Journal of Business Research, 30(2) , s. 100-118. Doi: https://doi.org/10.18261/ISSN.1504-3134-2016-02-01
Willums, Jan-Olaf; Midttun, Atle & Staurem, Elin Jeannette (2016)

The Automotive Industry: Meandering towards green transition in the European Union and the United States

Energy and Transport in Green Transition: Perspectives on Ecomodernity, , s. 103-130.
Andersen, Svein S & Sitter, Nick (2016)

Projecting the Regulatory State beyond the EU: Gas Markets and Energy Security

The European Union's Foreign Policy in Comparative Perspective: Evaluating and generating hypotheses on 'actorness and power',
Larsson, Mats & Lønnborg, Mikael (2016)

Kundägda svenska försäkringsbolag: Ett framgångsrecept?

Historikere i oppdrag. Festskrift til Trond Bergh, Sverre Knutsen og Lars Thue i anledning 70-årsdagen i 2015 og 2016, , s. 117-140.
Parker, Tom & Sitter, Nick (2016)

The Four Horsemen of Terrorism: It's Not Waves, It's Strains

Terrorism and Political Violence, 28(2) , s. 197-216. Doi: https://doi.org/10.1080/09546553.2015.1112277

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ARTICLE + three replies by Rapoport, Townshend and Kaplan). David Rapoport's concept of Four Waves of terrorism, from Anarchist terrorism in the 1880s, through Nationalist and Marxist waves in the early and mid-twentieth century, to the present Religious Wave, is one of the most influential concepts in terrorism studies. However, this article argues that thinking about different types of terrorism as strains rather than waves better reflects both the empirical reality and the idea that terrorists learn from and emulate each other. Whereas the notion of waves suggests distinct iterations of terrorist violence driven by successive broad historical trends, the concept of strains and contagion emphasizes how terrorist groups draw on both contemporary and historical lessons in the development of their tactics, strategies, and goals. The authors identify four distinct strains in total—Socialist, Nationalist, Religious, and Exclusionist—and contend that it is possible to trace each strain back to a “patient zero” active in the 1850s.
Andersen, Svein S; Goldthau, Andreas & Sitter, Nick (2016)

The EU Regulatory State, Commission Leadership and External Energy Governance

EU Leadership in Energy and Environmental Governance: Global and Local Challenges and Responses, Doi: https://doi.org/10.1057/9781137502766_3
Midttun, Atle & Witoszek, Nina (2016)

Towards Ecomodernity

Energy and Transport in Green Transition: Perspectives on Ecomodernity, , s. 174-198. Doi: https://doi.org/10.4324/9781315761138-8
Midttun, Atle & Witoszek, Nina (2016)

Energy and Transport in Green Transition: Perspectives on Ecomodernity

Routledge
Midttun, Atle & Witoszek, Nina (2016)

A Battle of Modernities

Energy and Transport in Green Transition: Perspectives on Ecomodernity, , s. 1-18-1-18. Doi: https://doi.org/10.4324/9781315761138-1
Larsson, Mats & Lønnborg, Mikael (2016)

Regulation competition of Swedish Insurance Business. The Role of the Insurance Cartel Registry

Regulating Competition. Cartel Registers in the Twentieth Century World, , s. 248-267.
Ekberg, Espen & Merok, Eivind (2016)

'Business history' som innfallsvinkel til skipsfartshistorien.

Entreprenørskap i næringsliv og politikk. Festskrift til Even Lange, , s. 57-79.
Randers, Jørgen; Göluke, Ulrich, Wenstøp, Fred & Wenstøp, Søren (2016)

A user-friendly earth system model of low complexity: the ESCIMO system dynamics model of global warming towards 2100

Earth System Dynamics (ESD), 7(4) , s. 831-850. Doi: https://doi.org/10.5194/esd-7-831-2016 - Full text in research archive

Show summary
We have made a simple system dynamics model, ESCIMO (Earth System Climate Interpretable Model), which runs on a desktop computer in seconds and is able to reproduce the main output from more complex climate models. ESCIMO represents the main causal mechanisms at work in the Earth system and is able to reproduce the broad outline of climate history from 1850 to 2015. We have run many simulations with ESCIMO to 2100 and beyond. In this paper we present the effects of introducing in 2015 six possible global policy interventions that cost around USD 1000 billion per year – around 1 % of world GDP. We tentatively conclude (a) that these policy interventions can at most reduce the global mean surface temperature – GMST – by up to 0.5 °C in 2050 and up to 1.0 °C in 2100 relative to no intervention. The exception is injection of aerosols into the stratosphere, which can reduce the GMST by more than 1.0 °C in a decade but creates other serious problems. We also conclude (b) that relatively cheap human intervention can keep global warming in this century below +2 °C relative to preindustrial times. Finally, we conclude (c) that run-away warming is unlikely to occur in this century but is likely to occur in the longer run. The ensuing warming is slow, however. In ESCIMO, it takes several hundred years to lift the GMST to +3 °C above preindustrial times through gradual self-reinforcing melting of the permafrost.
Engh, Jone (2016)

Emneplan i JUR239 Børs-, markeds- og finansrett

[Report Research]. Universitetet i Sørøst-Norge/Universitetet i Søraust-Noreg
Merok, Eivind & Ekberg, Espen (2016)

'Business history' som innfallsvinkel til skipsfartshistorie

Entreprenørskap i næringsliv og politikk. Festskrift til Even Lange,
Berg, Terje; Erichsen, Morten & Hokstad, Leif Martin (2016)

Stuck at the threshold - which strategies do students choose when facing liminality within certain disciplines at a business school?

Threshold Concepts in Practice, , s. 107-118. - Full text in research archive
Schwencke, Hans Robert; Baksaas, Kjell Magne, Haugen, Dag Olav & Stenheim, Tonny (2016)

Årsregnskapet i teori og praksis

Gyldendal Akademisk
Haug, Are Vegard & Jenssen, Julie Bodd (2016)

Kommune-Norge AS: Skilsmissen, oppgjøret og nye ekteskap

Moderne Forretningsjus III, , s. 229-242.
Folkvord, Benn (2016)

Omklassifisering av aksjonærlån til utbytte

Skatterett, 35(2) , s. 135-155. Doi: https://doi.org/10.18261/issn.1504-310X-2016-02-03
Folkvord, Benn (2016)

Lovfestet omgåelsesnorm - Forslag som ikke vet hvor det vil

Skatterett, 35(2) , s. 177-185. Doi: https://doi.org/10.18261/issn.1504-310X-2016-02-06
Bruserud, Herman; Tørum, Amund, Mikelsen, Anders Bernhard, Håstad, Torgny, Jónsson, Eirikur & Gunnarsson, Eyvindur (2016)

Breach of contract and remedies

Restatement of Nordic Contract Law, , s. 251-304.
Austvik, Ole Gunnar (2016)

The Energy Union and security-of-gas supply

Energy Policy, 96, s. 372-382. Doi: https://doi.org/10.1016/j.enpol.2016.06.013 - Full text in research archive

Show summary
This paper discusses and contrasts the proposals for an Energy Union in the European Union and its impact on security-of-gas-supply. Based on an examination of historical East-West gas trade and by revisiting energy security concepts, the paper analyzes how problems with dependency on energy imports can be reduced. The paper discusses how the positions of Central and Eastern European countries (CEEC), where security challenges are especially evident, and the positions of countries in Western Europe, where they are less acute, interact and conflicts in making a common energy security policy as part of the Energy Union. The paper argues that the mainly confederative structure of the EU, and diverging national situations, make it difficult to unify positions into an effective common energy policy. However, with the CEEC in the EU, the EU is also changing, and an increased focus on energy security may be accepted. Extended interconnectedness within and to the CEEC appears to be the central issue that would mitigate, albeit not solve, contemporary security-of-gas-supply problems. As it would also bring the internal energy market closer to reality, it could in addition help the Energy Union to become a unifying project merging the interests in the East and the West despite their different security-of-gas supply concerns with Russian gas.
Sogner, Knut; Lie, Einar & Aven, Håvard Brede (2016)

Entreprenørskap i næringsliv og politikk. Festskrift til Even Lange

Novus Forlag
Nybakk, Erlend; Olsen, Per Ingvar & Pettersen, Ivar (2016)

Norsk matindustri: veier til framtidig forbedring av produktivitet og konkurranseevne

Norsk jordbrukspolitikk: handlingsrom i endring, , s. 179-204.
Mikelsen, Anders Bernhard (2016)

En generell omgåelsesnorm for skatt og merverdiavgift - noen kritiske bemerkninger til NOU 2016:5

Skatterett, 2, s. 171-177. Doi: https://doi.org/10.18261/issn.1504-310X-2016-02-05
Langfeldt, Sverre Faafeng; Bråthen, Tore, Viken, Monica & Minde, Stine winger (2015)

Lov og rett for næringslivet

[Textbook]. Gyldendalske bokhandel, Nordisk forlag A/S
Kinander, Morten (2015)

Utviklingen av det objektive ansvaret, eksemplifisert ved bostyreransvaret

Tidsskrift for erstatningsrett, forsikringsrett og velferdsrett, 12(1) , s. 47-75.
Minde, Stine winger (2015)

Er anvendelsen av regler om myndighetsmisbruk og regler om samtykkenektelse én og samme øvelse?

Nordisk Tidsskrift for Selskabsret, (3) , s. 47-63.
Gjems-Onstad, Ole (2015)

BI-dommen: Omsetningsbegrep

Aktuell merverdiavgiftsrett, , s. 284-295.
Gjems-Onstad, Ole (2015)

MVA: Underprioritert i skatteetaten

Aktuell merverdiavgiftsrett, , s. 107-122.
Stoknes, Per Espen & Eliassen, Kjell Arnold (2015)

Science based activism. Festschrift to Jørgen Randers

Fagbokforlaget
Gjems-Onstad, Ole (2015)

Scheel-utvalget: For mye - for sent

Skatterett, (1) , s. 3-18.
Stoknes, Per Espen (2015)

A happy Climate? A new narrative for climate politics in the 21st century

Science based activism. Festschrift to Jørgen Randers, , s. 109-124.
Innset, Ola; Vu, Thuc Linh Nguyen & Hansson, John-Erik (2015)

Precarity and Neoliberalism, Resistance and Solidarity. Work and the Future of the University

Krisis: Tijdschrift voor actuele filosofie,
Mikelsen, Anders Bernhard (2015)

Seksuelle tjenester

Aktuell merverdiavgiftsrett, , s. 19-34.
Kristensen, Roy K (2015)

Innførsel av fjernleverbare tjenester

Aktuell merverdiavgiftsrett, , s. 64-85.
Bråthen, Tore (2015)

Ny lovgivning, ny praksis, ny litteratur

Nordisk Tidsskrift for Selskabsret, (1)
Falkanger, Thorunn (2015)

Ombygging og kulturminnevern

Tidsskrift for eiendomsrett, (1) , s. 74-111.
Engh, Jone (2015)

Forslag til ny arvelov

Lov og Rett, 54(3)
Gjems-Onstad, Ole & Dyrnes, Cecilie Aasprong (2015)

Aktuell merverdiavgiftsrett

Gyldendal Juridisk
Minde, Stine winger & Viken, Monica (2015)

Innføring i forretningsjus

[Textbook]. Gyldendal Akademisk
Gjems-Onstad, Ole (2015)

Aktualisering i Acem-meditasjon - velsignelse eller forbannelse

[Popular Science Article]. Dyade, (3) , s. 1-64.
Kinander, Morten (2015)

Rettssikkerhet i finansnæringen: Behov for ny klageordning

[Report Research]. Civita
Bråthen, Tore (2015)

Ny lovgivning, ny praksis, ny litteratur

Nordisk Tidsskrift for Selskabsret, (3)
Lind, Yvette (2015)

Ne bis in idem i Sverige och Belgien

Svensk skattetidning, (8) , s. 678-689.
Anderssen, Harald B & Bakke-Nielsen, Joakim (2015)

Forsikringsrett - en innføring

[Textbook]. Handelshøyskolen BI
Føllesdal, Anna (2015)

Salgsverdi med påslag som grunnlag for ekspropriasjonserstatning

Ekspropriasjon,
Ditlev-Simonsen, Caroline Dale (2015)

The gap between attitude and behavior in environmental protection - the case of Norway

Science based activism. Festschrift to Jørgen Randers, , s. 127-141.
Fjeldheim, Paul Henning & Falkanger, Thorunn (2015)

Forskriftssamling for eiendomsmeglerstudiet

Focus Forlag
Solberg, Frode (2015)

Ledelse i Små og mellomstore virksomheter - Kapittel 12B Entreprenørskap

[Textbook]. Vigmostad & Bjørke AS

Show summary
Tilleggelse av nytt kapittel om entreprenørskap kalt kapittel 12B som inntil ny utgave kommer er å finne på forlagets nettsider under bokens tittel
Fjeldheim, Paul Henning (2015)

Bransjenorm for markedsføring av boliger - faktisk og rettslig betydning

Tidsskrift for eiendomsrett, 11(1) , s. 33-45.
Sitter, Nick (2015)

Terrorisme og demorkati

Demokrati - historien og ideene, , s. 590-603.
Steen, Riana (2015)

A risk assessment approach to support the launching of new products, services or processes

International Journal of Business Continuity and Risk Management (IJBCRM), 6(1) , s. 17-35. Doi: https://doi.org/10.1504/IJBCRM.2015.070347

Show summary
This research paper aims to develop a practical method to highlight certain key risk factors involved in the product development process. A new definition of the term 'launch risk' is introduced in this work. The term is defined as the uncertainty about and severity of the consequences of failed launch. A risk management framework for launching is provided as well as a weighted average scoring model for launching (WASL) as an intrinsic part of the suggested framework. WASL is used to identify, evaluate and communicate the critical risk factors involved with the launching processes. Using a hypothetical launching idea, this study demonstrates how applying the suggested risk management framework can increase the ability of a firm to make better strategic decisions in relation to the launch of the new product or the modification of an existing product as a part of its overall portfolio.
Stoknes, Per Espen (2015)

What we think about when we try not to think about global warming : toward a new psychology of climate action

Chelsea Green Publ
Minde, Stine winger (2015)

Samtykkenektelse i forretningsforetak - Status etter Rt. 2013 s. 241 (Stangeskovene)

Nordisk Tidsskrift for Selskabsret, (2) , s. 1-19.
Anderssen, Harald B (2015)

Utgangspunktet for selgers rettingsfrist etter avhendingsloven § 4-10

Tidsskrift for eiendomsrett, 11(2) , s. 117-149.
Birkeland, Kari & Bråthen, Tore (2015)

Ny praksis Norge

Nordisk Tidsskrift for Selskabsret, , s. 104-111.
Birkeland, Kari & Bråthen, Tore (2015)

Ny praksis Norge

Nordisk Tidsskrift for Selskabsret, , s. 130-134.
Anderssen, Harald B; Bråthen, Tore & Fjeldheim, Paul Henning (2015)

Tilstandsrapporter i boligomsetningen - meglers plikter og selgeransvaret

Tidsskrift for eiendomsrett, 11(1) , s. 1-32.
Sitter, Nick (2015)

What does EU Energy Policy Mean for the Climate

Science based activism. Festschrift to Jørgen Randers, , s. 143-156.
Wille, Hans Georg & Bjerkestuen, Hilde Mæhlum (2015)

Tax Holidays in a BEPS Perspective

Intertax, 43(1) , s. 106-120.
Hernes, Gudmund (2015)

Optimism and pessimism in climate policy

Science based activism. Festschrift to Jørgen Randers, , s. 217-235.
Stenheim, Tonny & Schwencke, Hans Robert (2015)

Forslaget til ny norsk regnskapslov

Nordisk Tidsskrift for Selskabsret, (3) , s. 26-32.
Eliassen, Kjell Arnold; Marino, Marit Sjøvaag & Peneva, Pavlina (2015)

The EU's climate and energy policy - A case study of the adoption of the climate change package in 2008

Science based activism. Festschrift to Jørgen Randers, , s. 159-180.
Ferdowsi, Sanaz Ormaz; Furuseth, Eivind, Gjems-Onstad, Ole & Folkvord, Benn (2015)

Norsk Bedriftsskatterett

[Textbook]. Gyldendal Juridisk
Sitter, Nick & Goldthau, Andreas (2015)

A Liberal Actor in a Realist World: The European Union Regulatory State and the Global Political Economy of Energy

Oxford University Press
Folkvord, Benn (2015)

Hva er igjen av den ulovfestede omgåelsesnormen etter Rt 2014 s. 227 «Tangen»?

Skatterett, 34(2) , s. 150-164.
Andersen, Svein S & Sitter, Nick (2015)

Managing Heterogeneity in the EU: Using Gas Market Liberalisation to Explore the Changing Mechanisms of Intergovernmental Governance

Journal of European Integration, 37(3) , s. 319-334. Doi: https://doi.org/10.1080/07036337.2014.953947 - Full text in research archive

Show summary
Since the Single European Act the EU has brought many ‘public’ policy sectors characterised by heterogeneity under the umbrella of the Single Market. Consequently, some of the tools employed to shelter these sectors from supranational governance — unanimous decision-making, limited Commission competence and ‘ring fenced’ national regimes — are no longer fully relevant. The member states and the Commission have therefore developed a series of additional measures to accommodate heterogeneity. The central questions here are: as integration proceeds, what can member states reasonably demand in order to safeguard their interests? And, how can the Commission offer the necessary flexibility? The literature on policy implementation and differentiated integration provides a point of departure for generalisations about changes to mechanisms of intergovernmental governance. The present paper uses developments in the EU gas sector to explore and elaborate how the adoption of new measures changes the mechanisms of intergovernmental governance.
Innset, Ola; Vu, Thuc Linh Nguyen & Hansson, John-Erik (2015)

Precarity and Neoliberalism, Resistance and Solidarity: Work in the New University

Krisis: Tijdschrift voor actuele filosofie,
Pedersen, Kirsten; Schwencke, Hans Robert, Haugen, Dag Olav & Baksaas, Kjell Magne (2015)

Årsregnskapet i teori og praksis 2014

[Textbook]. Gyldendal Akademisk
Ditlev-Simonsen, Caroline Dale; Høivik, Heidi von Weltzien & Ihlen, Øyvind (2015)

The historical development of corporate social responsibility in Norway

Corporate Social Responsibility in Europe, , s. 177-196. Doi: https://doi.org/10.1007/978-3-319-13566-3_10
Bakke, Elisabeth & Sitter, Nick (2015)

Where do parties go when they die? The fate of failed parties in the Czech Republic, Slovakia and Hungary 1992–2013

East European Politics, 31(1) , s. 1-22. Doi: https://doi.org/10.1080/21599165.2014.959661

Show summary
Thirty-nine parties have crossed the electoral threshold in the Czech Republic, Slovakia and Hungary since the collapse of communism. Twenty-three of them subsequently failed. Of these, only two parties managed to return on their own. Another survives in an electoral alliance. The rest have merged, ceased to exist, or maintain a ‘zombie-like’ existence. We map and analyse the fate of failed parties, and explore why some close down quickly while others soldier on. The core factors are the opportunity structures (potential alliances or new homes for the elite), alternative arenas for competition, and the organisational strength of the party.
Randers, Jørgen (2015)

Demokratin har svärt att hantera klimathotet

Extrakt,
Gjems-Onstad, Ole (2015)

Barlaup-saken - Dobbeltbeskatning og mye attåt

[Professional Article]. Gyldendal Rettsdata,
Sitter, Nick & Goldthau, Andreas (2015)

Soft Power with a Hard Edge: EU Policy Tools and Energy Security

Review of International Political Economy, 22(5) , s. 941-965. Doi: https://doi.org/10.1080/09692290.2015.1008547

Show summary
International security debates surrounding the European Union (EU) energy supply challenge commonly invoke the need for more EU hard power – e.g. getting tough on Russia or engaging directly with other exporters. This article investigates whether what might be labelled ‘soft power with a hard edge’ instead amounts to a consistent policy strategy for the EU. The central argument is that the EU has turned a weakness into strength, and developed a set of tools that sharpen the way soft power is exercised in the energy sector. The article explores how soft power affects companies that ‘come and play’ on the EU market: the rules of the Single European Market (SEM) and how they affect external firms. It also assesses the long reach of the SEM: both the gravitational ‘pull’ the SEM exerts in the ‘near aboard’, and the EU's ‘push’ to facilitate the development of midstream infrastructure and upstream investment. The conclusion is that the EU regulatory state is emerging as an international energy actor in its own right. It limits the ways states like Russia can use state firms in the geopolitical game; and it exports its model into the near abroad, thus stabilizing energy supply and transit routes.
Gjems-Onstad, Ole (2015)

Høyesterettsdom om Total: Prinsippløs dom om grunnleggende prinsippet.

[Professional Article]. Gyldendal Rettsdata,
Stoknes, Per Espen (2015)

"The Great Grief: How To Cope with Losing Our World"

[Popular Science Article]. Psychologytoday.com,
Gjems-Onstad, Ole (2015)

Infrastrukturtiltak og utviklingskostnader varemerker - Bjørvika- og Stabburet-sakene - eller Høyesterett som Erasmus Montanus

[Professional Article]. Gyldendal Rettsdata,
Viken, Monica (2014)

Dokumentasjon for innarbeidet særpreg – i kjølvannet av de forenede saker C-217/13 og C-218/13 (Sparkassen) om fargemerker

NIR : Nordiskt immateriellt rättsskydd, 83(6) , s. 607-627.
Eliassen, Kjell Arnold & Àrnadóttir, Agnes (2014)

Southeast Asian and European integration compared

European Union and New Regionalism: Competing Regionalism and Global Governance in a Post-Hegemonic Era, , s. 223-245.
Weltzien, Kurt (2014)

Rettslige skranker for bruk av boikott i arbeidskampsammenheng

[Professional Article]. Nytt i privatretten : nyhetsbrev for informasjon på det privatret, (1) , s. 30-31.
Gjems-Onstad, Ole (2014)

En bedre klageordning

Skatterett, 33(2) , s. 104-118.
Viken, Monica (2014)

Markedsføring av eiendomsmeglingsvirksomhet - juridiske rammer

Tidsskrift for eiendomsrett, (2) , s. 93-119.
Viken, Monica (2014)

Konkurranser og premier som lokkemiddel for inngåelse av oppdrag

[Popular Science Article]. Eiendomsmegleren, 76(3) , s. 38-40.
Gjems-Onstad, Ole (2014)

Høyesterett: ConocoPhillips - Avklarende om fisjoner og fritaksmetoden

[Report Research]. Gyldendal rettsdata
Kinander, Morten (2014)

Ansvarsgrunnlag for erstatningsoppgjør ved uriktig beslag i konkurs

Tidsskrift for erstatningsrett, forsikringsrett og velferdsrett, 11(3) , s. 147-168.
Aasland, Inger Julie (2014)

Passiv identifikasjon ved revisors erstatningsansvar

Tidsskrift for erstatningsrett, forsikringsrett og velferdsrett, 11(2) , s. 77-104. - Full text in research archive
Birkeland, Kari (2014)

Ny rettspraksis Norge

Nordisk Tidsskrift for Selskabsret, (4) , s. 102-109.
Ditlev-Simonsen, Caroline Dale (2014)

Are Non-Financial (CSR) Reports Trustworthy? A Study of The Extent to Which Non-Financial Reports Reflect the Media’ Perception of The Company’s Behaviour

Issues in Social & Environmental Accounting, 8(2) , s. 116-133.
Kinander, Morten (2014)

Comparing courts: The accountability function of the constitutional courts of Poland and Hungary

Review of Central and Eastern European Law, 39(2) , s. 145-190. Doi: https://doi.org/10.1163/15730352-00000016
Fjeldheim, Paul Henning (2014)

Reklamasjonsnemnda for eiendomsmeglingstjenester og avgjørelse i tvist mellom selger og kjøper

[Professional Article]. Eiendomsmegleren, (6) , s. 32-33.
Eftestøl, Ellen J. (2014)

Introduction to a special issue on transport law

Tidskrift utgiven av Juridiska Föreningen i Finland, 150(6) , s. 417-419.
Gjems-Onstad, Ole (2014)

Polaris-dommen - Adresseavisen som e-avis

[Report Research]. Gyldendal rettsdata
Gjems-Onstad, Ole (2014)

Levende stillhet - styrken i det meditative

[Popular Science Article]. Dyade, (2) , s. 1-64.
Kinander, Morten (2014)

Et liberalt sosialdemokrati?

[Professional Article]. Nytt Norsk Tidsskrift (NNT), 31(3) , s. 338-342.
Ditlev-Simonsen, Caroline Dale (2014)

Norske og internasjonale regler og initiativ knyttet til samfunnsansvar (CSR)

[Popular Science Article]. Praktisk Økonomi & Finans, 3, s. 191-201.
Schwemer, Sebastian Felix (2014)

The licensing of online music streaming services in Europe

Handbook on the Economics of Copyright, , s. 141-164.
Bråthen, Tore (2014)

Lovlig og ulovlig "kobling" mellom eiendomsmegling og bank

Tidsskrift for eiendomsrett, (2)
Birkeland, Kari; Bråthen, Tore & Aasland, Inger Julie (2014)

Ny lovgivning Norge

Nordisk Tidsskrift for Selskabsret, (4) , s. 80-90.
Birkeland, Kari; Bråthen, Tore & Aasland, Inger Julie (2014)

Ny lovgivning

Nordisk Tidsskrift for Selskabsret, (1) , s. 157-160.
Randers, Jørgen (2014)

2052 - A global forecast for the next forty years. Can growth continue?

World Nutrition Forum Sustain:ability, , s. 17-27.
Gjems-Onstad, Ole (2014)

Over 80 % inntektsskatt og gjerne 5 % formuesskatt

Skatterett, 2014(4) , s. 305-317. Doi: https://doi.org/10.18261/issn.1504-310x-2020-02-05
Haug, Are Vegard (2014)

Innovasjonsteori og framveksten av digital forvaltning – hvorfor noen kommuner går foran og andre kommer etter

Det kommunale laboratorium: Teoretiske perspektiver på lokal politikk og organisering, 3. utgave, , s. 153-175.
Anderssen, Harald B (2014)

Revisjon av eierseksjonsloven : revisjon av lov nr. 31 om eierseksjoner av 23. mai 1997 (NOU 2014: 6)

Departementenes sikkerhets- og serviceorganisasjon
Randers, Jørgen (2014)

A realistic leverage point for one-planet living: More compulsory vacation in the rich world

System Dynamics Review, 30(4) , s. 264-282. Doi: https://doi.org/10.1002/sdr.1522
Birkeland, Kari; Bråthen, Tore & Aasland, Inger Julie (2014)

Ny lovgivning Norge

Nordisk Tidsskrift for Selskabsret, (2) , s. 99-102.
Birkeland, Kari; Bråthen, Tore & Aasland, Inger Julie (2014)

Ny praksis Norge

Nordisk Tidsskrift for Selskabsret, , s. 164-167.
Falkanger, Thorunn (2014)

Hva innebærer det at en bygning er fredet, er vernet eller lokalt listeført?

[Professional Article]. Eiendomsmegleren, , s. 16-18.
Gjems-Onstad, Ole (2014)

Merverdiavgift i et nøtteskall

[Textbook]. Gyldendal Juridisk
Gjems-Onstad, Ole (2014)

Mer avklaring om goodwill fra Høyesterett - 11 år med fem dommer og en kjennelse fra Riksskattenemnda

[Popular Science Article]. Gyldendal Rettsdata,
Gjems-Onstad, Ole (2014)

The Pricing of Electronic Newspapers

World journal of VAT GST law, 3(2) , s. 127-129. Doi: https://doi.org/10.5235/20488432.3.2.127
Kristensen, Roy K; Rasmussen, Janicke, Stenheim, Tonny & Engelsborg, Tom (2014)

Årsregnskapet - Oppgavesamling ed løsningsforslag

[Textbook]. Gyldendal Akademisk
Wenstøp, Fred Erling & Ditlev-Simonsen, Caroline Dale (2014)

Hva tror de ansatte skal til for motivere til å sykle til og fra jobb?

[Professional Article]. Magma forskning og viten, (3) , s. 70-82.
Gjems-Onstad, Ole; Banoun, Bettina & Skaar, Arvid Aage (2014)

Høyt skattet. Festskrift til Frederik Zimmer

Universitetsforlaget
Gjems-Onstad, Ole (2014)

OECD and Base Erosion: What is needed: A paradigmatic shift in international taxation or perfecting the old TP paradigm?

Høyt skattet. Festskrift til Frederik Zimmer, , s. 232-248.
Asland, John; Frantzen, Torstein, Hambro, Peter, Unneberg, Inge, Coward, Kirsti, Mathiesen, Trine Buttingsrud, Forsnes, Marit & Kløvstad, Finn (2014)

Ny arvelov

Norges offentlige utredninger
Randers, Jørgen (2014)

2052 - Japan: a global world leader in increasing citizen's well-being during slow GDP growth and declining population

[Popular Science Article]. Fole, 2, s. 2-5.
Stoknes, Per Espen (2014)

Rethinking climate communications and the “psychological climate paradox”

Energy Research & Social Science, 1, s. 161-170. Doi: https://doi.org/10.1016/j.erss.2014.03.007 - Full text in research archive

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Climate science has provided ever more reliable data and models over the last 20–30 years, thereby indicating increasingly severe impacts in the coming decades and centuries. Nonetheless, public concern for climate change and the issue's perceived importance has been declining over the past few decades, thus giving less public support for ambitious climate policies. Conventional climate communication strategies have failed to resolve this “climate paradox.” This article reviews research on the psychology of the climate paradox, and rethinks new emerging strategies for how to resolve it in the coming decades.
Goldthau, Andreas & Sitter, Nick (2014)

A liberal actor in a realist world? The Commission and the external dimension of the single market for energy

Journal of European Public Policy, 21(10) , s. 1452-1472. Doi: https://doi.org/10.1080/13501763.2014.912251

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This article investigates the European Commission's external energy policy through the lens of the regulatory state. It argues that because of the nature of its institutions, policy tools and resources, the Commission remains a liberal actor even as the world leaves the benign pro-market environment of the 1990s and becomes more mercantilist – or ‘realist’. The article tests seven hypotheses related to two key challenges as perceived by the Commission: building energy markets, and making them work. It finds that the Commission seeks to project the single market beyond its jurisdiction to deal with transit infrastructure problems; extend international regimes to cover energy trade; deal with monopolists such as Gazprom through classical competition policy; and fix global energy market failures with clear regulatory state tools. Importantly, however, some actions by the Commission can be seen as an attempt to counterbalance external actors, or as second-best efforts to address energy market failures.
Bråthen, Tore (2013)

Selskapsrett

[Textbook]. Universitetsforlaget
Bråthen, Tore & Langfeldt, Sverre Faafeng (2013)

Lov og rett for næringslivet, 20. utg

[Textbook]. Universitetsforlaget
Bråthen, Tore (2013)

Kobling mellom eiendomsmegling og bank

[Professional Article]. Eiendomsmegleren, (12) , s. 42-43.
Gjems-Onstad, Ole (2013)

Fanget av skjebnen - Litteraturens skjebnevalg

Dyade,
Gjems-Onstad, Ole (2013)

Bedre å anklage andre

Dyade,
Gjems-Onstad, Ole (2013)

Autonomt Acem-begrep

Dyade,
Mikelsen, Anders Bernhard (2013)

Krav til reklamasjoners innhold - Rt. 2012 s. 17790

Nytt i privatretten : nyhetsbrev for informasjon på det privatret, 1(1) , s. 20-22.
Kinander, Morten (2013)

MENNESKERETTIGHETER OG GRUNNLOVEN Om Menneskerettighetsutvalgets forslag om inkorporering av internasjonale menneskerettigheter i Grunnloven

Jussens Venner, 48(1) , s. 116-139.
Viken, Monica (2013)

Det norske forbudet mot kjøpsbetingede konkurranser i markedsføringsloven ansett i strid med handelspraksisdirektivet

[Popular Science Article]. Nytt i privatretten : nyhetsbrev for informasjon på det privatret, 15, s. 17-19.
Gjems-Onstad, Ole (2013)

Psykologisk snarvei til selvinnsikt

Dyade,
Engh, Jone (2013)

Kommentarer til 16.07.1999 nr. 68 Lov om omdanning av Norges Kommunalbank til aksjeselskap

[Report Research]. Gyldendal rettsdata

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Dette er kommentarene til den aktuelle loven i Gyldendal rettsdata som samlet utgjør ca 21"bokside".
Randers, Jørgen (2013)

Meeting the Climate Challenge: GEVA As an Aid to Corporate CSR

CSR and beyond: A Nordic perspective, , s. 219-239.
Ditlev-Simonsen, Caroline Dale (2013)

The role-play approach to corporate social responsibility (CSR) education: The concept and a step-by-step example

Education and Corporate Social Responsibility: International Perspectives, , s. 35-56.
Gjems-Onstad, Ole (2013)

On your own

Dyade,
Gjems-Onstad, Ole & Kildal, Tor S. (2013)

Merverdiavgift - Spørsmål og svar

[Textbook]. Gyldendal Juridisk
Gjems-Onstad, Ole & Kildal, Tor S. (2013)

Lærebok i merverdiavgift

[Textbook]. Gyldendal Juridisk
Kinander, Morten (2013)

Straffens begrep og begrunnelse i norsk rett -- en kritikk

Jussens Venner, 48(3) , s. 155-192.
Gjems-Onstad, Ole (2013)

Internasjonal skatterett og internprising - life is a losing game?

Praktisk internasjonal skatterett og internprising,
Rees, Daniel; Marino, Marit Sjøvaag & Randers, Jørgen (2013)

Norsk Klimapolitikk 2006-12

[Report Research]. BIs Senter for Klimastrategi
Rees, Daniel & Randers, Jørgen (2013)

The «perceived progress» indicator – measuring the rate of change in subjective well-being

[Report Research]. BIs Senter for Klimastrategi
Gjems-Onstad, Ole (2013)

Bortenfor aktualisering

Dyade,
Gjems-Onstad, Ole (2013)

Milde Moses - prostitusjon og slabbedaskeri i Oslo tingrett! Kommentar i database

[Report Research]. Gyldendalske bokhandel, Nordisk forlag A/S
Gjems-Onstad, Ole (2013)

Cross-border electronic services and the need for international cooperation: the Norwegian experience

World journal of VAT GST law, 2(3) , s. 243-252. Doi: https://doi.org/10.5235/20488432.2.3.243
Randers, Jørgen (2013)

Global Trends 2030 Compared with the 2052 Global Forecast

World Future Review, 5(4) , s. 360-366. Doi: https://doi.org/10.1177/1946756713514543
Engh, Jone (2013)

Kommentarer til 18.06.1999 nr. 42 Lov om omdanning av Postbanken BA til aksjeselskap

[Report Research]. Gyldendal rettsdata

Show summary
Dette er kommentarene til den aktuelle loven i Gyldendal rettsdata som samlet utgjør ca 1 "bokside".
Engh, Jone (2013)

Kommentarer til 18.02.2000 nr. 11 Lov om omdanning av deler av Statsbyggs eiendomsvirksomhet til aksjeselskap

[Report Research]. Gyldendal rettsdata

Show summary
Dette er kommentarene til den aktuelle loven i Gyldendal rettsdata som samlet utgjør ca 1 "bokside".
Gjems-Onstad, Ole (2013)

Aktualiseringens stemmer

Dyade,
Fernández, Jonatan Echebarria (2013)

The EU Maritime Policy: interaction between public and private Law and the different legal frameworks in presence

Revista de Derecho del Transporte Terrestre, Marítimo, Aéreo y Multimodal (RDT), 12, s. 173-220.
Gjems-Onstad, Ole (2013)

Høyesterett: Tja til aksjespleis

[Report Research]. Gyldendalske bokhandel, Nordisk forlag A/S
Gjems-Onstad, Ole (2013)

Valg av selskapsform

Aktuell bedriftsbeskatning, , s. 142-197.
Gjems-Onstad, Ole (2013)

Dyvi-dommen: Something is rotten - med Høyesteretts omgåelsesstandard

[Report Research]. Gyldendal rettsdata
Bråthen, Tore (2013)

Styrelederen i aksjeselskaper og allmennaksjeselskaper - juridiske spørsmål :

Praktisk Økonomi & Finans, 29 [i.e. 30](2) , s. 59-74.
Randers, Jørgen (2013)

2052 - Scenari globali per i prossimi quarant'anni

Edizione Ambiente
Viken, Monica (2013)

Etterligning av typehus. Gulating lagmannsrettsdom av 4. juli 2013

[Popular Science Article]. Nytt i privatretten : nyhetsbrev for informasjon på det privatret, 15(4) , s. 21-23.
Bråthen, Tore (2013)

Mer om re integra og Rt. 2012 s. 1904

Nytt i privatretten : nyhetsbrev for informasjon på det privatret, , s. 22-23.
Weltzien, Kurt (2013)

Tariffsrettslig ugyldighet

[Professional Article]. Arbeidsrett, 9(2) , s. 166-173.
Engh, Jone (2013)

Control of ownership in credit rating agencies

Perspectives on Credit Rating Agencies, , s. 145-158.
Gjems-Onstad, Ole (2013)

Skattelovsamlingen 2012-13

[Encyclopedia]. Gyldendal Juridisk
Falkanger, Thorunn (2013)

Hva innebærer det at en bygning er fredet, formelt vernet eller lokalt listeført?

[Professional Article]. Eiendomsmegleren, , s. 16-18.
Innset, Ola (2013)

Baklengs inn i framtida

[Professional Article]. Fortid,
Gjems-Onstad, Ole (2013)

Kunne han (Sarkozy) bare sett det selv!

Dyade,
Gjems-Onstad, Ole (2013)

Sisyfos eller prinsessen - eller ja, takk, begge deler

Dyade,
Sitter, Nick (2013)

The European Union, Energy Security and the Ukrainian October 2012 Election: Just another BRIC in the Wall?

Ukraine at Crossroads: Prospects of Ukraine's Relations with the European Union and Hungary, , s. 20--25.
Hveem, Dag Jørgen & Jørgensen, Tanja (2013)

The formal regulation of financial counselling

[Report Research]. Statens institutt for forbruksforskning
Ditlev-Simonsen, Caroline Dale & Wenstøp, Fred Erling (2013)

Ledelse av samfunnsansvar (CSR) - hva ønsker de ansatte?

Magma forskning og viten, 16(2) , s. 32-38.
Ditlev-Simonsen, Caroline Dale & Brøgger, Benedicte (2013)

CSR and employee motivation

CSR and beyond: A Nordic perspective, , s. 117-134.
Ditlev-Simonsen, Caroline Dale & Wenstøp, Fred Erling (2013)

How stakeholders view stakeholders as CSR motivators

Social Responsibility Journal, 9(1) , s. 137-147. Doi: https://doi.org/10.1108/17471111311307868

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Purpose This study investigates perceptions of the relative importance of different stakeholders (owners, employees, customers, NGOs and governmental authorities) as agents motivating managers to engage in CSR. The purpose was to determine which stakeholders are viewed as key motivators and which the respondents think ought to be key stakeholders. Design/methodology/approach This is an empirical study. Three stakeholder groups – Corporate leaders, MSc business students and NGOs – were consulted through a paper survey (N=264). Findings The findings reveal that the three stakeholder groups roughly agree that owners are the main motivators for managers to pursue CSR, followed by customers, governments, employees and NGOs, in that order. We then turned from perceptions of how things are to opinions about how things ought to be, asking who should be the main motivator. In this case, customers moved up to first place, followed by employees, owners, government and NGOs. Age, but not gender, was a significant variable. The older the respondents, the smaller the discrepancy between perceptions of what is and opinions about what ought to be. Research limitations/implications This study was conducted in Norway and generalization is therefore limited. By replicating the study in other countries cultural differences can be investigated. Practical and social implications The findings are applicable for evaluating different avenues for understanding and influencing managerial and stakeholder CSR behaviour. Originality/value Several studies have concluded that stakeholders are of key importance in the CSR setting. However, few studies so far have compared the perceived relative “power” held by stakeholders. This type of knowledge can provide a key to understanding the development of CSR
Sitter, Nick & Parker, Tom (2013)

Fighting Fire with Water: NGO and Counter-Terrorism Policy Tools

Global Policy, 5(2) , s. 159-168. Doi: https://doi.org/10.1111/1758-5899.12058
Gjems-Onstad, Ole & Furuseth, Eivind (2013)

Praktisk internasjonal skatterett og internprising

Gyldendal Juridisk
Gjems-Onstad, Ole & Folkvord, Benn (2013)

Aktuell bedriftsbeskatning

Gyldendal Juridisk
Kissane, B. & Sitter, Nick (2013)

Ideas in Conflict: The Nationalism Literature and the Comparative Study of Civil War

Nationalism & Ethnic Politics, 19(1) , s. 38-57. Doi: https://doi.org/10.1080/13537113.2013.761884
Greaker, Mads; Stoknes, Per Espen, Alfsen, Knut H. & Ericson, Torgeir (2013)

A Kantian approach to sustainable development indicators for climate change

Ecological Economics, 91(July) , s. 10-18. Doi: https://doi.org/10.1016/j.ecolecon.2013.03.011

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Agenda 21 required countries to develop and regularly update a national set of indicators for sustainable development. Several countries now have such sets also including separate indicators for climate change. Some of these indicators typically report global concentration of green house gases in the atmosphere or time series for global temperatures. While such indicators may give the public information about the state of the global climate, they do not provide a benchmark which makes it possible for the public to evaluate the climate policy of their government. With Kantian ethics as our point of departure, we propose a benchmark for national climate policy. The benchmark is that each nation state should act as if a global treaty on climate change were in place. This would require each nation state to carry out all green house gas mitigation projects below a certain cost. Furthermore, it would require each nation to keep their national green house gas emissions including acquisitions of emission permits from other countries within a certain limit. Both measures are relatively easy to track and can thus serve as indicators.
Hveem, Dag Jørgen; Mjølhus, Jon Olav, Nordstoga, Hilde & Plahte, Alexandra (2013)

Personlig økonomi 2013/2014

Cappelen Damm Akademisk
Fjørtoft, Tore & Gjems-Onstad, Ole (2013)

Norway and Scandinavian Countries

International Handbook of Cooperative Law, , s. 563-583. Doi: https://doi.org/10.1007/978-3-642-30129-2_26
Hveem, Dag Jørgen & Nyhus, Ellen K. (2013)

Frarådningsplikten: Til bankens eller forbrukerens beste?

Praktisk Økonomi & Finans, 29(4) , s. 53-65. - Full text in research archive

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Frarådingsplikten overfor låntakere er fastsatt i finansavtaleloven § 47. Hovedformålet med bestemmelsen er å forhindre uheldige låneopptak – lovgiver vil verne forbrukere fra for store låneopptak og økonomisk utsatthet. I denne artikkelen viser vi gjennom intervjuer med kredittrådgivere og praksis fra Finansklagenemnda at frarådingsplikten kan ha flyttet risiko for uheldige låneopptak lenger over på forbrukeren. Slik frarådingsplikten praktiseres, ser den ut til å beskytte banken mer enn forbrukeren.
Bakke, Elisabeth & Sitter, Nick (2013)

Why Do Parties Fail? Cleavages, Government Fatigue and Electoral Failure in the Czech Republic, Slovakia and Hungary 1992–2012

East European Politics, 29(2) , s. 208-225. Doi: https://doi.org/10.1080/21599165.2013.786702

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During the first two decades after the collapse of communism 37 political parties won representation in the Czech, Slovak or Hungarian Parliaments. By 2012, 22 of these parties had failed in the sense that they have fallen below the five-percent electoral threshold at least once. This set of failed parties includes a wide range of parties, from the far right and nationalist flanks to unreconstructed communists, including centre, green, agrarian, Christian and social democrat parties. Some were represented in parliament for one term only, others were in parliament for two decades. In this article we explore how and why these parties fell out of parliament. Beyond the obvious answer – that they failed to win enough votes – five factors involve particularly high political risk for political parties. Two system-level factors are somewhat beyond the control of the smaller parties: changes in the salience of cleavages and the electoral system. However, the other three are directly linked to the parties’ strategies for competition: whether they participate in coalition government as a junior partner, how they manage internal dissent, and the party’s organisational strength.
Bråthen, Tore & Solli, Margrethe Røse (2012)

Lærebok i praktisk eiendomsmegling Del 2

[Textbook]. Norges Eiendomsmeglerforbund
Fernández, Jonatan Echebarria (2012)

The wine market in Belgium

[Report Research]. Spanish Institute of Foreign Trade (ICEX), Embassy of Spain in Belgium and Luxembourg
Fernández, Jonatan Echebarria (2012)

The Luxembourg Spring Fair 2012

[Report Research]. Spanish Institute of Foreign Trade (ICEX), Embassy of Spain in Belgium and Luxembourg
Bindi, Federiga & Eliassen, Kjell Arnold (2012)

The development of European integration studies in political science : : an introduction

Analyzing european union politics, , s. 13-22.
Ditlev-Simonsen, Caroline Dale (2012)

The Relationship Between Norwegian and Swedish Employees' Percetion of Corporate Social Responsibility and Affective Commitment

Business & Society, Doi: https://doi.org/10.1177/0007650312439534
Kinander, Morten (2012)

Riksrevisjonen – vaktbikkje uten bånd?

[Report Research]. Civita
Bråthen, Tore & Langfeldt, Sverre Faafeng (2012)

Lov og rett for næringslivet

[Textbook]. Universitetsforlaget
Randers, Jørgen (2012)

2052. Eine globale Prognose für die nächsten 40 Jahre

oekom verlag
Gjems-Onstad, Ole & Dyrnes, Cecilie Aasprong (2012)

MVA og omstruktureringer - et norsk perspektiv

SkatteNytt, (7-8) , s. 516-525.
Eriksen, Bjørn Jæger (2012)

Rektors styringsrett

Gyldendal Juridisk
Aagard, Erik C.; Melsom, Nina & Weltzien, Kurt (2012)

Bedriftens personalhåndbok: rett og plikt i arbeidsforholdet

Gyldendal Akademisk
Gjems-Onstad, Ole; Dyrnes, Cecilie Aasprong & Kildal, Tor S. (2012)

Praktisk merverdiavgiftsrett

Gyldendal Juridisk
Gjems-Onstad, Ole (2012)

Skattelovsamlingen 2011-12 22 utg

[Encyclopedia]. Gyldendal Juridisk
Eliassen, Kjell Arnold; Marino, Marit Sjøvaag & Bergmann, Eirikur (2012)

The study of the European Union from outside : European integration studies in Norway and Iceland 1990-2010

Analyzing european union politics, , s. 381-410.
Ditlev-Simonsen, Caroline Dale (2012)

Gapet mellom liv og lære innen miljøvern

[Report Research]. Handelshøyskolen BI
Eliassen, Kjell Arnold (2012)

Conclusions: The global business environment

Business and politics in a new global order, , s. 353-365.
Kinander, Morten (2012)

Midlertidig ansettelsesavtaler – en oversikt over reglene og forslag til ny ordning

[Report Research]. Civita
Bråthen, Tore (2012)

Rettslige nivåer for eierinnflytelse i aksjeselskaper

[Popular Science Article]. Praktisk Økonomi & Finans, 28(3) , s. 29-36.
Randers, Jørgen (2012)

Greenhouse gas emissions per unit of value added ("GEVA"): A corporate guide to voluntary climate action

Energy Policy, 48, s. 46-55. Doi: https://doi.org/10.1016/j.enpol.2012.04.041
Randers, Jørgen (2012)

It's a Small World

Foreign Affairs, 91(5) , s. 10-11.
Viken, Monica (2012)

Legal Aspects Regarding the Use of Market Surveys as Evidence

NIR : Nordiskt immateriellt rättsskydd, 81(3) , s. 220-234.
Eliassen, Kjell Arnold & Árnadóttir, Agnes (2012)

Introduction : Telenor in a rapidly changing global environment

Business and politics in a new global order, , s. 13-33.
Fernández, Jonatan Echebarria (2012)

Horizon Conference 2012 - The Luxembourg financial services

[Report Research]. Spanish Institute of Foreign Trade (ICEX), Embassy of Spain in Belgium and Luxembourg
Gjems-Onstad, Ole; Dyrnes, Cecilie Aasprong & Kildal, Tor S. (2012)

EUs merverdiavgiftsdirektiv - veileder for norske brukere

Praktisk merverdiavgiftsrett, , s. 110-124.
Schwemer, Sebastian Felix (2012)

Food for Thought – Revisiting the Rationale of Law-based Food Origin Protection

European Food and Feed Law Review, (3) , s. 134-142.
Bindi, Federiga; Eliassen, Kjell Arnold & Angelescu, Irina (2012)

Conclusions : towards European EU studies?

Analyzing european union politics, , s. 687-695.
Falkanger, Thorunn (2012)

Tolkning og urimelighetsrevisjon: Begrensninger i omsetningspris i borettslag på Bygdøy

[Professional Article]. Eiendomsmegleren, , s. 50-51.
Kinander, Morten (2012)

Etter applausen -- Dommen mot Anders Behring Breivik

[Professional Article]. Tidsskrift for Norsk psykologforening (Psykologtidsskriftet), , s. 1081-1085.
Gjems-Onstad, Ole (2012)

Skattemaster med internasjonal deltagelse

[Popular Science Article]. Revisjon og Regnskap, 2012(2) , s. 54-56.
Bindi, Federiga & Eliassen, Kjell Arnold (2012)

Analyzing european union politics

Il Mulino
Kinander, Morten (2012)

- ”Ytringsfrihetens inversjon. Hvordan en grunnleggende menneskerettighet endte opp som samfunnets vern mot individet

Ytringsfrihet: 10 essays, , s. 39-57.
Eliassen, Kjell Arnold (2012)

Business and politics in a new global order

Gyldendal Akademisk
Gjems-Onstad, Ole (2012)

Norsk bedriftsskatterett

Gyldendal Juridisk
Unneberg, Inge (2012)

Eksamensfusk ved høyskoler og universiteteter

Lov og Rett, 51(8) , s. 491-510.
Kinander, Morten (2012)

Rettssikkerhet, stat og næringsliv

[Report Research]. Civita
Eliassen, Kjell Arnold & Bindi, Federiga (2012)

Analyzing European Union Politics

Il Mulino
Falkanger, Thorunn (2012)

Planlegging og utbygging

[Textbook]. Norges Eiendomsmeglerforbund
Randers, Jørgen (2012)

2052 - A Global Forecast for the Next Forty Years

Chelsea Green Publishing
Fjeldheim, Paul Henning (2012)

Oppgjør av eiendomshandel hvor pantedokument er bortkommet

Tidsskrift for eiendomsrett, 8(2)
Fernández, Jonatan Echebarria (2012)

graphene 2012

[Report Research]. Spanish Institute of Foreign Trade (ICEX), Embassy of Spain in Belgium and Luxembourg
Fernández, Jonatan Echebarria (2012)

Normative regulation of the maritime industry in Luxembourgish Law: legal frameworks in presence

[Report Research]. Spanish Institute of Foreign Trade (ICEX), Embassy of Spain in Belgium and Luxembourg
Fernández, Jonatan Echebarria (2012)

The food distribution in Luxembourg 2012

[Report Research]. Spanish Institute of Foreign Trade (ICEX), Embassy of Spain in Belgium and Luxembourg
Gjems-Onstad, Ole (2012)

Meditative veier - forskjeller og likheter

[Popular Science Article]. Dyade, , s. 1-64.
Gjems-Onstad, Ole (2012)

Merverdiavgift og inntektsskatt - momenter til sammenligning med særlig vekt på internasjonale forhold

Praktisk merverdiavgiftsrett, , s. 201-215.
Viken, Monica (2012)

Markedsundersøkelser som bevis i varemerke- og markedsføringsrett

Gyldendal Akademisk

Show summary
Boken gir en helhetlig fremstilling av sentrale juridiske aspekter ved bruk av markedsundersøkelser som bevis i varemerke- og markedsføringsrettslige tvister. Markedsundersøkelser fremlegges i dag i stadig større grad som bevis, og behovet for en avklaring av hvordan slike undersøkelser utformes, håndteres og vurderes i juridisk sammenheng har økt i takt med denne utviklingen. Bevisverdien må vurderes på bakgrunn av et samspill mellom juridiske avveininger, samfunnsvitenskapelige kriterier og prosessuelle føringer. Gjennom ulike analyser påviser forfatteren at det finnes retningsgivende kriterier som kan gi god veiledning for utarbeidelse og vurdering av slike undersøkelser. Bokens grundige behandling av den juridiske håndtering av markedsundersøkelser som bevis i Norge, Sverige og Danmark gjør den til et pionerarbeid i skandinavisk sammenheng.
Eliassen, Kjell Arnold (2012)

Telenor in a Rapidly Changing Global Environment

Business and politics in a new global order, , s. 13-34.
Ditlev-Simonsen, Caroline Dale (2012)

Bryr de ansatte seg om samfunnsansvar?

[Popular Science Article]. Ledernytt,
Sitter, Nick (2012)

Høyreekstremisme i Ungarn – demokrati i krise?

Høyreeksstremisme: Ideer og bevegelser i Europa, , s. 285-319.
Sitter, Nick (2012)

The awkward subject? : the study of European Union politics in the UK and Ireland

Analyzing European Union Politics, , s. 505-544.
Ditlev-Simonsen, Caroline Dale & Midttun, Atle (2012)

Hvorfor tar ledere samfunnsansvar?

[Popular Science Article]. Ledernytt, 1
Sitter, Nick (2012)

The Nordic Countries: The Causes and Consequences of Variable Geometry

European Disunion: Between Sovereignty and Solidarity, , s. 267-283. Doi: https://doi.org/10.1057/9781137271358_18
Andersen, Svein S; Anker, Elisabeth, Hanstad, Dag Vidar & Sitter, Nick (2012)

Fra motspiller til medspiller : EU og norsk profesjonell fotball 1995-2010

Norsk statsvitenskapelig tidsskrift, 28(4) , s. 213-240.

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I 1995 fastslo EU-domstolen at profesjonell fotball var en del av det indre marked. Dette førte til sterke negative reaksjoner fra fotballklubber og -forbund i hele Europa. Bosmandommen presset samtidig EU-kommisjonen til å klargjøre fotballens status som kommersiell aktivitet. De tre mest sentrale temaene var ordningene for spillernes overgang mellom klubber, kvoter for utenlandske spillere, og salg av medierettigheter. I denne artikkelen ser vi på norske reaksjoner på dommen, og utviklingen av et nytt regime for profesjonell fotball i de påfølgende år. Den første reaksjonen fra norsk fotball var at EUs krav utgjorde en trussel. Den videre utviklingen ble imidlertid preget av en dialog mellom EU-kommisjonen og UEFA. Denne prosessen førte frem til et kompromiss som ivaretok både EUs konkurranseregler og verdier som står sentralt i norsk og europeisk fotball. Norsk representasjon i UEFAs ledelse ga nasjonale fotballaktører informasjon og innsikt i lokale tilpasningsmuligheter. Artikkelen illustrerer en form for europeisering preget av gjensidig tilpasning som har fått relativt lite oppmerksomhet i studier av europeisering.
Randers, Jørgen (2012)

2052: Droht ein globaler Kollaps?

Aus Politik und Zeitgeschichte, 62(51-52/2012) , s. 3-10.
Bråthen, Tore (2011)

Anvendelse av aksjeloven § 3-8 på datterselskapets garantier for morselskapets lån

Moderne forretningsjus II, , s. 43-59.
Bråthen, Tore & Solli, Margrethe Røse (2011)

Lærebok i praktisk eiendomsmegling Del I

[Textbook]. Norges Eiendomsmeglerforbund
Gjems-Onstad, Ole (2011)

Skattelover og sentrale forskrifter

[Encyclopedia]. Gyldendal Akademisk
Schwencke, Hans Robert (2011)

Årsregnskapet i teori og praksis

[Textbook]. Gyldendal Akademisk
Hveem, Dag Jørgen (2011)

Røeggen-saken

Moderne forretningsjus II, , s. 241-265.
Lund, Morten (2011)

Norske domstolers domsmyndighet i internasjonale saker etter tvisteloven § 4-3 (1) - noen betraktninger om Høyesteretts kjennelse i Baasland-saken

Moderne forretningsjus II, , s. 330-347.
Unneberg, Inge (2011)

Flerpartskonflikter om rett til livsforsikringssum

Moderne forretningsjus II, , s. 522-540.
Trosdahl, Kristian (2011)

"Å fremme en sunn utvikling av forsikringsnæringen" Noen hovedtrekk i utviklingen av norsk forsikringslovgivning

Moderne forretningsjus II, , s. 463-521.
Birkeland, Kari (2011)

Revisors rolle etter regnskapsloven § 3-3b - foretaksstyring i årsberetningen

Moderne forretningsjus II, , s. 16-22.
Viken, Monica (2011)

Omsetningskretsens oppfatning som vurderingstema i varemerke- og markedsføringsrett

Moderne forretningsjus II, , s. 541-558.
Kristensen, Roy Kristen (2011)

God regnskapsføringsskikk

[Textbook]. Gyldendal Akademisk
Schwencke, Hans Robert (2011)

Regnskapsregulering for ikke børsnoterte foretak i Norge : bør "IFRS for SMEs" erstatte dagens regnskapsregler?

Moderne forretningsjus II, , s. 390-406.
Gjems-Onstad, Ole (2011)

Skatteprosess - with Hugo P Matre - editor + chapter 1 Oversikt 2 pages and ch 20 Kritiske perspektiver på norsk skatteforvaltningsrett - 27 pages

Gyldendal Akademisk
Falkanger, Thorunn (2011)

Odelsrekkefølgen : slik den er etter lovendringene i 2009

Moderne forretningsjus II, , s. 152-167.
Engh, Jone (2011)

Statlig styring av næringsvirksomhet

Moderne forretningsjus II, , s. 108-117.
Eriksen, Bjørn (2011)

Saksbehandlingsregler ved oppsigelse og avskjed

Gyldendal Akademisk
Kinander, Morten (2011)

Rasjonalitet og rettferdighet hos Kant og Rawls. Er Rawls en kantianer?

Norsk filosofisk tidsskrift, (4) , s. 295-310.
Bråthen, Tore & Langfeldt, Sverre Faafeng (2011)

Lov og rett for næringslivet

[Textbook]. Universitetsforlaget
Eriksen, Bjørn (2011)

Lærernes fortrinnsrett til ny stilling

Moderne forretningsjus II, , s. 137-152.
Gjems-Onstad, Ole (2011)

Omsetningsbegrepet i merverdiavgiftsretten

Moderne forretningsjus II, , s. 204-218.
Minde, Stine winger (2011)

Mellom stat og marked - om enkelte styringsutfordringer ved virksomhetstypen studentsamskipnad

Moderne forretningsjus II, , s. 348-375.
Ditlev-Simonsen, Caroline Dale (2011)

ISO 26000 som et virkemiddel for institusjonalisering av samfunnsansvar (CSR)

Magma forskning og viten, (7) , s. 79-87.
Weltzien, Kurt (2011)

Finnes det et liv etter døden?

[Professional Article]. Arbeidsrett, 7(3-4) , s. 180-188.
Bjune, Cathrine (2011)

Hvor mye veier en million kroner? Transportrettslige problemer ved frakt av penger

Moderne forretningsjus II, , s. 23-42.
Kristensen, Roy Kristen (2011)

Boføringens betydning for styring og rapportering

Moderne forretningsjus II, , s. 294-315.
Daler, Ørnulf (2011)

Forsikring og forbrukervern - noen utviklingstrekk fra de seneste tiårene

Moderne forretningsjus II, , s. 60-77.
Fjeldheim, Paul Henning (2011)

Egnethet for personer i eiendomsmeglingsforetak

Moderne forretningsjus II, , s. 178-203.
Gjems-Onstad, Ole (2011)

Skattelovsamlingen 2010-11

[Encyclopedia]. Gyldendal Akademisk
Gjems-Onstad, Ole (2011)

Nye regler om skattefri omorganisering

Skatterett, (3) , s. 204-228.
Bråthen, Tore (2011)

Moderne forretningsjus II

Fagbokforlaget
Haug, Are Vegard (2011)

Informatization of Political Roles and Communication Patterns: Regional Advantages through Information and Communication Technologies?

The rise of the networking region. The challenges of regional collaboration in a globalized world, , s. 77-94.
Kaspersen, Gunnar (2011)

Fristilling av arbeidstakere - moteord eller juridisk begrep?

Moderne forretningsjus II, , s. 266-269.
Kinander, Morten (2011)

Ekstinksjon av aksjer? Om prinsipper for ekstinksjon og vindikasjon av uregistrerte aksjer

Tidsskrift for forretningsjus, (3) , s. 194-220.
Gjems-Onstad, Ole (2011)

Skatterett - Spørsmål og svar - with Tor S Kildal

[Textbook]. Gyldendal Akademisk
Ditlev-Simonsen, Caroline Dale (2011)

Ikke-finansiell rapportering knyttet til samfunnsansvar i mindre bedrifter

[Report Research]. Handelshøyskolen BI
Randers, Jørgen (2011)

Meny 5 - en vedtakbar klima- og energiplan for Norge til 2020

Magma forskning og viten, 14(2) , s. 21-34.
Ferdowsi, Sanaz Ormaz (2011)

Styreprotokollen - før, nå og i fremtiden

Moderne forretningsjus II, , s. 168-177.
Mikelsen, Anders Bernhard (2011)

Hindringsfritak - Det såkalte kontrollansvaret i kjøpsloven § 27

Gyldendal Akademisk
Eliassen, Kjell Arnold & Peneva, Pavlina (2011)

Norwegian Non-Governmental Actors in Brussels 1980 - 2010: Interest Representation and Lobbying

[Report Research]. Europautredningen
Sitter, Nick (2011)

Absolute power? Hungary twenty years after the fall of communism

20 Years since the Fall of the Berlin Wall. Transitions, State Break-Up and Democratic Politics in Central Europe and Germany, , s. 249-268.
Sitter, Nick (2011)

A magyar pártszerkezet 2010-ban: polarizáltabb, kevésbé plurális” [The Hungarian Party System in 2010]

Ùj képlet: A 2010-es választások Magyarországon, , s. 43-57.
Sitter, Nick (2011)

The Study of European Union Politics in the UK and Ireland

[Report Research]. Handelshøyskolen BI

Show summary
This is a working paper version of a paper written for SENT - The Network of European Studies. The working paper provides an overview of the development of the British and Irish literature on the EU, from the early debates on European integration to the broad area that makes up European Union politics today. Because this is a large field, the paper charts the development of this literature rather than provide in-depth assessment of individual contributions.
Ditlev-Simonsen, Caroline Dale & Gottschalk, Petter (2011)

Stages of growth model for corporate social responsibility

International Journal of Corporate Governance, 2(3/4) , s. 268-287. Doi: https://doi.org/10.1504/IJCG.2011.044378

Show summary
The purpose of this article is to explore the concept of stages of growth in organizational research by applying this concept to the issue of corporate social responsibility (CSR). The article starts by reviewing theory building from a stage model perspective. Next, key CSR models are reviewed, before the stage model perspective is applied to the CSR phenomenon. We suggest a stage model for corporate social responsibility consisting of three combined stages. For each of these stages we highlight the distinction between first movers and followers. By including these perspectives we put forward the “hidden fact” that corporations that might look equally CSR engaged from the outside, can be at very different levels of CSR on the inside. The model suggested should be tested in the future through benchmarking corporations. By applying the suggested model, corporations can get a deeper understanding of their CSR status. The model suggested takes into consideration an issue which has received little attention in CSR research so far. Rather than studying annual reports and statements about corporate social responsibility, the practice of local and global companies should be studied, as there seems to be a substantial discrepancy between talk and walk in CSR. To this end, the stage model is proposed to help guide future CSR development in companies.
Hernes, Gudmund (2011)

Statsdannelse og allmenndannelse

Dannelse. Tenkning - modning - refleksjon, , s. 68-83.
Ditlev-Simonsen, Caroline Dale & Midttun, Atle (2011)

What Motivates Managers to Pursue Corporate Responsibility? A Survey among Key Stakeholders

Corporate Social Responsibility and Environmental Management, 18(1) , s. 25-38. Doi: https://doi.org/10.1002/csr.237
Ditlev-Simonsen, Caroline Dale & Wenstøp, Søren Henrik (2011)

Companies Ethical Commitment: an analysis of the rhetoric in CSR reports

Issues in Social & Environmental Accounting, 5(1/2) , s. 65-81. Doi: https://doi.org/10.22164/isea.v5i1.55 - Full text in research archive

Show summary
This paper investigates rhetoric applied in 80 Corporate Social Responsibility (CSR) reports in 2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR is applied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty (duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos is the most common ethical perspective expressed in the reports, Benefit and Agency are on second and third place. Specific patterns of ethical reasoning appear to be common, while other possible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to link Agency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. These findings constitute a new approach in CSR research.
Kinander, Morten & Høgberg, Alf Petter (2011)

Det formelle legalitetsprinsippet og rettskildelæren

Tidsskrift for Rettsvitenskap, (1) , s. 15-56.
Gjems-Onstad, Ole (2010)

Taxation of Worker, Norway In Joerg Manfred Moessner, ed. Taxation of Workers in Europe

[Professional Article]. EATLP International Tax Series, 6, s. 193-196.
Gjems-Onstad, Ole & Kildal, Tor S. (2010)

Ytring: Kvinneidrett er annenrangs - sier Finansdepartementet og den rødgrønne regjeringen!

[Professional Article]. ?, 29(2) , s. 17-119.
Ditlev-Simonsen, Caroline Dale (2010)

Bedrifters støtte til frivillige organisasjoner (NGOer); Filantropi, samfunnsansvar og de ansatte

Praktisk Økonomi & Finans, (1) , s. 90-98.
Weltzien, Kurt (2010)

Et gravskrift og en spådom

[Professional Article]. Arbeidsrett, 6(4) , s. 219-223.
Mikelsen, Anders Bernhard (2010)

Ordrebekreftelsens rettslige funksjon

Tidsskrift for forretningsjus, 2-3(2-3) , s. 130-146.
Ditlev-Simonsen, Caroline D. (2010)

Bedrifters støtte til frivillige organisasjoner (NGOer)

Praktisk Økonomi & Finans, (1) , s. 90-98.
Gjems-Onstad, Ole (2010)

Deferred compensation. Norway

Joerg Manfred Moessner (ed), Taxation of Workers in Europe,
Ditlev-Simonsen, Caroline D. (2010)

From corporate social responsibility awareness to action?

Social Responsibility Journal, 6(3) , s. 452-468.
Gjems-Onstad, Ole (2010)

Deferred compensation, Norway In Joerg Manfred Moessner, ed. Taxation of Workers in Europe

[Professional Article]. EATLP International Tax Series, 6, s. 279-280.
Randers, Jørgen & Gilding, Paul (2010)

The one degree war plan

Journal of Global Responsibility, 1(1) , s. 170-188.
Ditlev-Simonsen, Caroline D. (2010)

Historical Account of Key Words in Non-Financial Report Titles

Issues in Social & Environmental Accounting, 4(2) , s. 136-148.
Bråthen, Tore (2010)

Nye norske regler om gransking i aksjeselskaper og allmennaksjeselskaper

Nordisk Tidsskrift for Selskabsret, (3/4)
Gjems-Onstad, Ole (2010)

Å se med bevisstheten - Bilder, billedforbud og det billedløse - meditative perspektiver

[Popular Science Article]. Dyade, (3) , s. 1-64.
Randers, Jørgen & Marino, Marit Sjøvaag (2010)

Statusrapport for norsk klimapolitkk - fullstendig rapport

[Report Research]. Handelshøyskolen BI
Randers, Jørgen (2010)

What was the message of The Limits to Growth?

[Report Research]. Handelshøyskolen BI
Bråthen, Tore (2010)

Tilbakekall av løfter etter re integra-regelen - særlig med henblikk på kommersielle kontrakter

Selskap, kontrakt, konkurs og rettskilder : festskrift til Mads Henry Andenæs 70 år, , s. 21-34.
Gjems-Onstad, Ole (2010)

Taxation of Worker. Norway

Joerg Manfred Moessner (ed), Taxation of Workers in Europe, , s. 193-196.
Gjems-Onstad, Ole & Hetland, Merete Lund (2010)

Ni dages skambearbejdelse

[Popular Science Article]. Dyade, (1) , s. 13-23.
Randers, Jørgen & Marino, Marit Sjøvaag (2010)

Statusrapport for norsk klimapolitkk - sammendrag

[Report Research]. Handelshøyskolen BI
Sitter, Nick (2010)

Making coalition politics work in a harsh climate

[Professional Article]. British Politics Review, 5(4)
Kissane, B. & Sitter, Nick (2010)

The marriage of state and nation in European constitutions

Nations and Nationalism, 16(1) , s. 49-67.
Randers, Jørgen; Bysveen, Steinar & Aam, Sverre (2010)

Høringsuttalelse om Klimakur 2020

[Report Research]. Handelshøyskolen BI
Welle-Strand, Anne; Kjøllesdal, Kristian & Sitter, Nick (2010)

Assessing Microfinance: The Bosnia and Herzegovina Case

Managing Global Transitions, 8(2) , s. 145-166.
Bråthen, Tore (2010)

Controlling changes in the composition og shareholders of SME's

Company Law and SMEs, , s. 41-66.
Bale, Tim; Green-Pedersen, Christoffer, Krouwel, André, Luther, Kurt Richard & Sitter, Nick (2010)

If You Can't Beat Them, Join Them? Explaining Social Democratic Responses to the Challenge from the Populist Radical Right in Western Europe

Political Studies, 58(3) , s. 410-426. Doi: https://doi.org/10.1111/j.1467-9248.2009.00783.x
Gjems-Onstad, Ole (2009)

Der du aldri har vært - Acem-meditasjon og reflekterende kommunikasjon

[Popular Science Article]. Dyade, (1) , s. 1-64.
Fjeldheim, Paul Henning (2009)

Oppgjør og kompetansekrav

[Report Research]. Handelshøyskolen BI
Engh, Jone (2009)

Kommentarer til 06.03.2009 nr. 12 Lov om statens finansfond

[Report Research]. Gyldendal rettsdata

Show summary
Dette er kommentarene til den aktuelle loven i Gyldendal rettsdata som samlet utgjør ca 10 "boksider".
Engh, Jone (2009)

Kommentarer til 06.03.2009 nr 13 Lov om statens obligasjonsfond

[Report Research]. Gyldendal rettsdata

Show summary
Dette er kommentarene til den aktuelle loven i Gyldendal rettsdata som samlet utgjør ca 10 "boksider".
Schwencke, Hans Robert (2009)

Glem forbigående art. Nedskrivninger i regnskapet for 2008

[Professional Article]. Revisjon og Regnskap, (1)
Ditlev-Simonsen, Caroline D. (2009)

Fordrer det noe spesielt å lede en samfunnsansvarlig bedrift?

Magma forskning og viten, 12(2) , s. 23-33.
Schwencke, Hans Robert (2009)

Regnskapsutfordringer i årsregnskapet for 2008. Fokus på nedskrivninger og på kunngjøringen av nye skatteregler for rederinæringen

Praktisk Økonomi & Finans, 25(1) , s. 20-26.
Randers, Jørgen & Marino, Marit Sjøvaag (2009)

Status for Norges oppfølging av Lavutslippsutvalgets 15 tiltak - 2009

[Report Research]. Handelshøyskolen BI
Schwencke, Hans Robert (2009)

Europeisk regnskapsregulering i endring: Hva Norge bør gjøre etter vedtaket av IFRS for SME

[Professional Article]. Revisjon og Regnskap, (8) , s. 25-27.
Viken, Monica (2009)

Beskyttelse mot uønsket markedsføring etter ny markedsføringslov

Magma forskning og viten, 12(4)
Engh, Jone (2009)

Finansrådgivers ansvar og plikter

Cappelen Damm AS
Randers, Jørgen (2009)

ENKL planen - En energi og klimaplan for Norge mot 2020

[Report Research]. BIs Senter for Klimastrategi, EBL og SINTEF Energiforskning
Sitter, Nick (2009)

To structure political conflict : the institutionalization of referendums on European integration in the Nordic countries

Referendums and representative democracy : responsiveness, accountability and deliberation, , s. 77-97.
Eriksen, Bjørn (2009)

Ansettelse av lærere : den best kvalifiserte

Arbeid og rett. Festskrift til Henning Jakhellns 70-årsdag, , s. 185-198.
Weltzien, Kurt (2009)

Når alle skal følge det «normale» – og ingen vet hva som er normalt

[Professional Article]. Arbeidsrett, 6(1) , s. 46-49.
Sitter, Nick (2009)

Europe and the Norwegian General Election of 14 September 2009”, EPERN Election Briefings, No.48, Sussex European Institute/The Royal Institute of International Affairs

[Report Research]. The Royal Institute of International Affairs
Randers, Jørgen & Marino, Marit Sjøvaag (2009)

Partienes klimapolitikk 2005-09 - Løfter og Leveranser

[Report Research]. Handelshøyskolen BI
Eliassen, Kjell A. & From, Johan (2009)

Deregulation, privatisation and public service delivery: Universal service in telecommunications in Europe

Policy and Society: An Interdisciplinary Journal of Policy Research, 27(3) , s. 239-248.
Andersen, Svein S. & Sitter, Nick (2009)

The European Union gas market : differentiated integration and fuzzy liberalization

Political economy of energy in Europe: forces of integration and fragmentation, , s. 63-84.
Gjems-Onstad, Ole (2009)

Tvangslønn - status 2008

Arbeid og rett. Festskrift til Henning Jakhellns 70-årsdag, , s. 273-289.
Bråthen, Tore (2008)

Om eiendomsmeglers plikt til å skrive regning der vederlaget er avtalt som provisjon eller fast pris

[Professional Article]. Eiendomsmegleren, (2) , s. 16-17.
Weltzien, Kurt (2008)

Ulovfestet egenregi i klassisk sektor

[Professional Article]. Lov og Rett, 47(8) , s. 483-496.
Gjems-Onstad, Ole (2008)

Nytt ambisiøst studium: Master i skatte- og avgiftsrett

[Professional Article]. Revisjon og Regnskap, (5) , s. 62-63.
Weltzien, Kurt (2008)

Allmenngjøring av allmenngjøringsvedtak uten at vilkårene for allmenngjøring er oppfylt

[Professional Article]. Arbeidsrett, 5(1) , s. 53-60.
Sitter, Nick (2008)

The European Question and the Norwegian Party System since 1961: The freezing of a modern cleavage or contingent opposition?

P. Taggart & A. Szczerbiak (eds), Opposing Europe? The Comparative Party Politics of Euroscepticism,
Gjems-Onstad, Ole (2008)

Bokføringsloven er ikke for amatører - NOU 2008:7 Kulturmomsutvalget

Skatterett, (3) , s. 212-223.
Minde, Stine Winger (2008)

Studentsamskipnader - foreninger, stiftelser, selskaper eller rett og slett studentsamskipnader?

Nordisk Tidsskrift for Selskabsret, (4) , s. 63-79.
Sitter, Nick & Batory, Agnes (2008)

Protectionism, Populism or Participation? Agrarian Party Strategy and the Contestation of European Union Membership

P. Taggart & A. Szczerbiak (eds), Opposing Europe? The Comparative Party Politics of Euroscepticism,
Engh, Jone (2008)

Finanskrise - finansnæringens struktur

Praktisk Økonomi & Finans, (3) , s. 93-98.
Schwencke, Hans Robert (2008)

Bør norske regnskapsregler og regnskapspraksis for anleggskontrakter tilpasses IFRS? - Fokus på skipsbygging og egenregiprosjekter

Praktisk Økonomi & Finans, (3) , s. 83-91.
Gjems-Onstad, Ole (2008)

For mange regler - juridiske illusjoner

[Popular Science Article]. Dyade, (1) , s. 1-64.
Bråthen, Tore (2008)

Utredning om gjeldsregister i Norge

[Report Research]. Barne- og likestillingsdepartementet
Høylie, Knut; Kristensen, Roy & Opsahl, Hanne (2008)

God regnskapsføringsskikk - Med kommentarer til lov og standarder

[Textbook]. Gyldendal Akademisk
Birkeland, Kari (2008)

Rekommandasjon om begrensning av revisors sivilrettslige ansvar

Nordisk Tidsskrift for Selskabsret, (2) , s. 93-100.
Randers, Jørgen (2008)

Global Collapse - Fact or Fiction

Futures: The journal of policy, planning and futures studies, 40(10) , s. 853-864. Doi: https://doi.org/10.1016/j.futures.2008.07.042
Engh, Jone (2008)

Kommentarer til 29.06.2007 nr. 81 Samvirkelova

[Report Research]. Gyldendal rettsdata

Show summary
Dette er kommentarene til den aktuelle loven i Gyldendal rettsdata som samlet utgjør ca 100 "boksider".
Randers, Jørgen (2008)

Karakterkort for norsk klimapolitikk

[Report Research]. Handelshøyskolen BI
Eliassen, Kjell A. & Sitter, Nick (2008)

Understanding Public Management

[Textbook]. Sage Publications
Weltzien, Kurt & Lande, Henrik (2008)

Når anskaffelsen haster. Nærmere om «umulighetsterskelen» over og under EØS-terskelverdiene

[Professional Article]. Lov og Rett, 47(5-6) , s. 361-379.
Henderson, Karen & Sitter, Nick (2008)

Political Developments in the EU Member States

Journal of Common Market Studies, 46(Annual Review) , s. 183213-183213.
Sitter, Nick (2008)

Ungarn

Elisabeth Bakke, Einar Berntzen og Knut Heidar (red), Politikk i Europa: Partier, regjeringsmakt, styreform, , s. 19-19.
Hernes, Gudmund (2008)

The interface between social research and policy making

European Sociological Review, 24(2) , s. 257-265. Doi: https://doi.org/10.1093/esr/jcn011
Gjems-Onstad, Ole (2008)

Det nye sesam, sesam: Innbetalt kapital

Magma forskning og viten, 11(6) , s. 25-34.
Schwencke, Hans Robert (2008)

Regnskapet i krise?

Dagbladet,
Eliassen, Kjell A. & Grøgaard, Birgitte (2007)

Internationalisation

Eliassen and From (eds), The Privatisation of European Telecommunications,
Birkeland, Kari (2007)

Erstatningsansvar for revisorer

Tidsskrift for erstatningsrett, (1-2) , s. 4-32.
Fernández, Jonatan Echebarria (2007)

Nobility law: Mortis causa succession on titles of nobility

vLex,
Schwencke, Hans Robert (2007)

Goodwill eller konsesjon - en regnskapskommentar til en skattedom

Skatterett, (1)
Viken, Monica (2007)

Etterligningsbeskyttelse etter markedsføringsloven når patenttiden er utløpt

[Professional Article]. Tidsskrift for forretningsjus, (3) , s. 254-268.
Bråthen, Tore (2007)

Nytt om prinsippene for verdsettelse av aksjer ved innløsning av aksjonær

Magma forskning og viten, 10(6) , s. 13-16.
Randers, Jørgen & Alfsen, Knut H. (2007)

How Can Norway Become a Climate-Friendly Society?

World Economics, 8(1) , s. 75-106.
Hveem, Dag Jørgen (2007)

Sterkere beskyttelse av forbrukerkausjonisten - opplysningsplikt og frarådingsplikt

Kapitalmarked og kunderelationer - hilsener til Lars Gorton, Lennart Lynge Andersen (red), , s. 54-66.
Pedersen, Mogens N.; Kjær, Ulrik & Eliassen, Kjell A. (2007)

The Geographical Dimesion of Parliamentary Recruitment: Theoretical considerations and Empirical Explorations

Democratic Representaion in Europe: Diversity Change and Convergence, Best, Heinrich and Cotta, Maurizio (eds),
Gjems-Onstad, Ole (2007)

Nonprofit organisations in Norway - legal framework

Rett og toleranse, Festskrift til Helge Johan Thue 70 år, Frantzen et al, , s. 716-728.
Engh, Jone (2007)

Ny lov om samvirkeforetak

Nordisk Tidsskrift for Selskabsret, (4) , s. 41-51.
Cincera, Patrizia & Sitter, Nick (2007)

EU competition policy and the transition to a more competitive communications industry

K. A. Eliassen & J. From, The Privatization of European Telecommunications,
Schwencke, Hans Robert (2007)

Regnskapsregulering for unoterte foretak innen EU/EØS - Bør IFRS - SME legges til grunn?

[Professional Article]. Praktisk Økonomi & Finans, (1) , s. 75-79.
Bråthen, Tore (2007)

Selskapers avtaler med sine aksjonærer og medlemmer av ledelsen

Nordisk Tidsskrift for Selskabsret, (3) , s. 65-89.
Bråthen, Tore (2007)

Hovedseteteorien eller stiftelsesteorien

Rett og toleranse, Festskrift til Helge Johan Thue 70 år, Frantzen et al, , s. 198-209.
Eliassen, Kjell A. & Arnesen, Catherine Børve (2007)

Comparison Between European and Southeast Asian Integration

European Union and New Regionalism, Telo, Mario (ed.),
Bråthen, Tore (2007)

Bør kravet om minste aksjekapital avskaffes for aksjeselskaper?

Magma forskning og viten, 10(3) , s. 20-22.
Birkeland, Kari (2007)

Revisors ansvar for aksjekapital som er bekreftet innbetalt i forbindelse med stiftelse av selskap

Nordisk Tidsskrift for Selskabsret, (1)
Gjems-Onstad, Ole (2007)

Who's there. Shakespeare - meditative temaer

[Popular Science Article]. Dyade, (1) , s. 1-78.
Henderson, K. & Sitter, Nick (2007)

Political Developments in the EU Member States, 2006

Journal of Common Market Studies, 45(September, Supplemen) , s. 183-211.
Bråthen, Tore (2007)

Fastsettelse av lederlønninger, bonuser og syntetiske opsjoner i allmennaksjeselskaper

Magma forskning og viten, 10(4) , s. 10-17.
Bråthen, Tore (2007)

Nye regler om kapitalrelaterte disposisjoner i aksjeselskaper og allmennaksjeselskaper?

Magma forskning og viten, 10(5) , s. 13-16.
Bråthen, Tore (2007)

Fastsettelse av foretaksnavnet ved fusjon av aksje- og allmennaksjeselskaper

Magma forskning og viten, 10(2) , s. 10-12.
Bråthen, Tore (2007)

Styreansvar og nedleggelse av arbeidsplasser

Magma forskning og viten, 10(1) , s. 17-19.
Randers, Jørgen & Göluke, Ulrich (2007)

Forecasting Turning Points in Shipping Freight Rates: Lessons from 30 Years of Practical Effort

System Dynamics Review, 23(2-3) , s. 253-285. Doi: https://doi.org/10.1002/sdr.376
Eliassen, Kjell A. & From, Johan (2007)

Incumbent Company Transformation - How Far and Why

The Privatisation of European Telecommunications, Kjell A. Eliassen and Johan From (eds), , s. 257-268.
Eliassen, Kjell A. & From, Johan (2007)

Company Transformation - Corporatisation, Privatisation and Company Behaviour

The Privatisation of European Telecommunications, Kjell A. Eliassen and Johan From (eds), , s. 1-16.
Eliassen, Kjell A. & From, Johan (2007)

The Privatisation of European Telecommunications

Ashgate
Randers, Jørgen & Alfsen, Knut H. (2007)

How can Norway become a climate-friendly society?

World Economics, 8(1)
Isachsen, Arne Jon & Randers, Jørgen (2007)

Fremtidsbilde 2030: Er verden flat? Drivkrefter og spilleregler

Magma forskning og viten, 10(1) , s. 51-57.
Viken, Monica; Ericson, Ingvild B & Bergsåker, Trygve (2007)

Rettspraksis om eiendomsmeglingsloven

Rettspraksis om eiendomsmeglingsloven, , s. 13-108.
Boye, Knut; Hansen, Terje, Hveem, Dag Jørgen & Torgrimsen, Bjørn (2007)

Personlig økonomi

Cappelen Damm Akademisk
Nobes, Chris & Schwencke, Hans Robert (2006)

Modelling the links between tax and financial reporting: A longitudinal examination of Norway over 30 years up to IFRS adoption

European Accounting Review, 15, s. 63-87.

Show summary
The operational links between tax and financial reporting vary on a continuum from country to country and from period to period. We propose a model for how the links vary over time in developed Western countries. This takes account of competing purposes for accounting, and the mutual reactions of taxation and financial reporting authorities. We illustrate the model using the case of Norway over a 30-year period up to the adoption of IFRS. This has the incidental benefit of analysing the operational links for Norway, which has not been done systematically before, at three dates. We also put Norway into the context of four other countries by adopting and somewhat enhancing existing methodology. We show that Norway has moved from a 'continental' position to one that exceeds the disconnection of tax from financial reporting found in the USA or the UK. We raise several research questions related to the generalisability of our model.
Bråthen, Tore (2006)

Styrelov til glede og besvær

Magma forskning og viten, (2) , s. 101-108.
Gjems-Onstad, Ole (2006)

Skattesystemet etter skattereformen

[Professional Article]. Revisjon og Regnskap, (4)
Bråthen, Tore (2006)

Etterkontrollen av de norske aksjelovene

Magma forskning og viten, (2) , s. 32-46.
Schwencke, Hans Robert (2006)

Norsk tilpasning til IFRS for mellomstore foretak - et nordisk perspektiv

Magma forskning og viten, 9(5/6)
Gjems-Onstad, Ole (2006)

Tvangslønn

[Professional Article]. Revisjon og Regnskap, (5) , s. 48-53.
Gjems-Onstad, Ole (2006)

Høyesterett som høyrisikosport - nye dommer om merverdiavgift

Dog fred er ej det bedste- : festskrift til Carl August Fleischer på hans 70-årsdag 26. august 2006 / redigert av Ole Kristian Fauchald, Henning Jakhelln, Aslak Syse, , s. 185-202.
Weltzien, Kurt & Reinholdt, Heidi (2006)

Pornotitting i arbeidstiden – en kommentar til Rt. 2005 side 513

[Professional Article]. Arbeidsrett, 3(2) , s. 105-114.
Sitter, Nick (2006)

Norway's Storting Election of September 2005: Back to the Left?

West European Politics, 29(3) , s. 573-580. Doi: https://doi.org/10.1080/01402380600620700 - Full text in research archive
Sitter, Nick (2006)

Free to Choose? Party Politics and the Road to European Referendums in the Nordic Countries

[Report Research]. BI Norwegian School of Management
Sitter, Nick & Batory, Agnes (2006)

Europe and the Hungarian Elections of April 2006

EPERN Election Briefings,
Sitter, Nick & Sørensen, Rune J. (2006)

Fiscal Federealism and Political Competition in the enlarged European Union: the Old Man's Burden?

Europe's Nascent State: Public Policy in the European Union, Essays in Honour of Kjell A. Eliassen , J. From & N. Sitter (eds),
Sitter, Nick & From, Johan (2006)

Europe's Nascent State: Public Policy in the European Union, Essays in Honour of Kjell A. Eliassen

Gyldendal Akademisk
Sitter, Nick & Kissane, B. (2006)

The Comparative Study of Civil War: Toward a Dynamic Model

[Report Research]. BI Norwegian School of Management
Sitter, Nick & Bakke, Elisabeth (2006)

Østutvidelsen - Sentral-Europa, Baltikum og EU

E. Bakke (ed.), Sentral-Europa og Baltikum etter 1989,
Alfsen, Knut H. & Randers, Jørgen (2006)

Hvordan kan Norge bli et klimavennlig samfunn?

[Professional Article]. Økonomiske analyser, 5, s. 4-16.
Bråthen, Tore (2006)

Samfunnsansvar - selskapers adgang til å gi gaver til allmennyttige formål

[Professional Article]. Praktisk Økonomi & Finans, (4) , s. 27-32.
Schwencke, Hans Robert (2006)

IFRS som rettsnor for norsk regnskapsutvikling

[Professional Article]. Praktisk Økonomi & Finans, (1)
Sitter, Nick (2006)

Gel du débat partisan ou opposition ponctuelle? La question européenne en Norvège

D. Reynié (ed.), L'opinion européenne 2006,
Sitter, Nick & Henderson, K. (2006)

Political Developments in the EU Member States

Journal of Common Market Studies, 44, s. 171-198.
Birkeland, Kari (2006)

Fagseminar om revisors ansvar

Revisjon og Regnskap, (3) , s. 42-44.
Andersen, Svein S. & Sitter, Nick (2006)

Differentiated Integration: What Is It and How Much Can the EU Accommodate?

Journal of European Integration, 28(4) , s. 313-330.
Boye, Knut; Hansen, Terje, Hveem, Dag Jørgen & Torgrimsen, Bjørn (2006)

Personlig økonomi

Cappelen Damm Akademisk
Langfeldt, Sverre Faafeng & BrÅthen, tore (2005)

Langfeldt, Bråthen, Gundersen (red): Lov og Rett for Næringslivet

[Textbook]. Universitetsforlaget
Bråthen, Tore (2005)

Kan man kvitte seg med en "umulig" medaksjonær?

Magma forskning og viten, (Årg. 8, nr 1) , s. 17-19.
Gjems-Onstad, Ole (2005)

Norway's Tax Reform 2004-2006

[Professional Article]. Bulletin for International Fiscal Documentation, Vol 59(4) , s. 141-145.
Bråthen, Tore (2005)

Styreforbehold

Magma forskning og viten, (Årg. 8, nr 5) , s. 9-11.
Gjems-Onstad, Ole & Kildal, Tor S. (2005)

Merverdiavgift : spørsmål og svar

[Textbook]. Gyldendal Akademisk
Birkeland, Kari (2005)

EU Kommisjonens forslag til forenkling av annet selskapsdirektiv. Betydning for norsk selskapslovgivning

[Professional Article]. Tidsskrift for forretningsjus, 11(4) , s. 516-557.
Weltzien, Kurt (2005)

Avoiding the Procurement Rules by Awarding Contracts to an In-House Entity: The Scope of the Procurement Directives in the Classical sector

The Public Procurement Law Review, , s. 237-256.
Gjems-Onstad, Ole & Kildal, Tor S. (2005)

MVA-kommentaren

Gyldendal Akademisk
Gjems-Onstad, Ole (2005)

Den vanskelige skatten - Norsk skatterett 1930-2005

Revisjon og Regnskap, (7) , s. 38-59.
Gjems-Onstad, Ole (2005)

Skattelover og sentrale forskrifter, Studenthefte 2005/2006

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (2005)

Kan en aksjonær kreve seg innløst av selskapet når samarbeidsklimaet er ødelagt?

Magma forskning og viten, (2) , s. 18-20.
Gjems-Onstad, Ole (2005)

Skattelovsamlingen

[Encyclopedia]. Gyldendal Akademisk
Bråthen, Tore (2005)

Kan stemmene til medlemmer av styret og bedriftsforsamlingenkjøpes?

Magma forskning og viten, (Årg. 8, nr 6) , s. 14-16.
Schwencke, Hans Robert (2005)

IFRS som rettesnor for norsk regnskapsutvikling

[Professional Article]. Praktisk Økonomi & Finans, (4)
Loh, J.; Green, R., Ricketts, T., Lamoreux, J., Jenkins, M., Kapos, V. & Randers, Jørgen (2005)

The Living Planet Index: using species population time series to track trends in biodiversity

Philosophical Transactions of the Royal Society of London. Biological Sciences, 360, s. 289-295. Doi: https://doi.org/10.1098/rstb.2004.1584
Sitter, Nick & Kissane, B. (2005)

Civil Wars, Party Politics and the Consolidation of Regimes in Twentieth Century Europ

Democratization, 12(2) , s. 183-201.
Sitter, Nick (2005)

European Organisations: From Negotiated Design to Overlapping Competencies and Quasi-Membership

M. P. van der Hoek (ed.), Handbook on Public Policy and Administration in the EU,
Sitter, Nick (2005)

The Norwegian General Election of 12 September 2005

Sussex European Institute EPERN Election Briefings,
Hveem, Dag Jørgen (2005)

Bankers frarådingsplikt etter den norske finansavtaleloven - har den noen fornuftig mening?

8 perspektiver på finansiel rådgivning (Lennart Lynge Andersen (red),
Bråthen, Tore (2005)

Kan stemmene til medlemmer av styret og bedriftsforsamlingen kjøpes?

[Popular Science Article]. Magma forskning og viten, (6) , s. 14-16.
Gjems-Onstad, Ole (2005)

Kort avskrivningstid: Norske skattereformer - 1992 og 2004-2006

Iustus förlag, , s. 117-132.
Hemmingby, Anette (2005)

Arbeidsrett.no: Kommentar til arbeidsmiljøloven § 8-4.

arbeidsrett.no,
Randers, Jørgen & Teien, Kristin (2005)

Naturindeks for Norge

[Report Research]. WWF-Norge
Bråthen, Tore (2005)

Etterlevelse av loven sikrer ikke 40 prosent kvinneandel i ASA-styrene

Magma forskning og viten, (4) , s. 10-14.
Bråthen, Tore (2005)

Kan man kvitte seg med en ?umulig? medaksjonær?

[Popular Science Article]. Magma forskning og viten, (1) , s. 1719-1719.
Gjems-Onstad, Ole; Bryne, Eivind & Kildal, Tor S. (2005)

Lærebok i merverdiavgift

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (2005)

Tvangsinnløsning av aksjer ? blir Norges høyesterett innhentet av EU-retten?

Magma forskning og viten, (3) , s. 13-16.
Gjems-Onstad, Ole (2005)

Levende døde - slaveriets psykologi

[Popular Science Article]. Dyade, (4) , s. 1-72.
Eliassen, Kjell A.; Pedersen, Mogens N. & Kjær, Ulrik (2005)

The Geographical Dimension of Parliamentary Recruitment - Among Native Sons and Parachutists

Best and Cotta (eds.): Democratic Representation in Europe: Diversity, Change and Convergence,
Gjems-Onstad, Ole (2005)

Aksjonærmodell og fritaksmetode - skatteetatens utfordringer sett utenfra

Skatterett, , s. 218-237.
Bråthen, Tore (2005)

SE-loven

Norsk lovkommentar. 5.utg. (Tidligere utg. med tittel: Karnov : norsk kommentert lovsamling). 3 b, , s. 2710-2750.
Bråthen, Tore (2005)

Aksjeloven

Norsk lovkommentar. 5.utg. (Tidligere utg. med tittel: Karnov : norsk kommentert lovsamling). 3 b, , s. 1-7.
Bråthen, Tore (2005)

Eiendomsmeglingsoppdrag. Privatrettslige følger av brudd på kravene til oppdragets innhold og form

Lov og Rett, , s. 147-177.
Schwencke, Hans Robert (2005)

Skilsmisse mellom regnskap og skatt fra 2005

[Professional Article]. Praktisk Økonomi & Finans, (4)
Randers, Jørgen (2005)

Sammenligning av kostnadene ved stasjonær og mobil røntgenundersøkelse av sykehjemspasienter

[Professional Article]. Michael Quarterly, 2(2) , s. 151-159.
Viken, Monica (2005)

Villedende illustrasjoner i boligannonser

[Professional Article]. Eiendomsmegleren, 67(5)
Hansen, Svein Olav; Amdam, Rolv Petter Storvik, Sogner, Knut & Gran, Haakon Herman (2005)

Markedsøkonomiens utvikling

[Textbook]. Fagbokforlaget
Boye, Knut; Hansen, Terje, Hveem, Dag Jørgen & Torgrimsen, Bjørn (2005)

Personlig økonomi

Cappelen Damm Akademisk
Gjems-Onstad, Ole (2004)

Tiden venter ikke - eksistensielle refleksjoner om tid

[Popular Science Article]. Dyade, (2) , s. 1-64.
Sitter, Nick & Eliassen, Kjell A. (2004)

The Quiet European: Norway?s Quasi-Membership of the European Union

P.Magnette (ed.): La Grande Europe,
Eliassen, Kjell A.; Pedersen, Mogens N. & Kjær, Ulrik (2004)

Institutions matter - even in the long rund; on Representation, Residence Requirements, and Parachutage in Norway and Denmark

?,
Meadows, Donella; Randers, Jørgen & Meadows, Dennis (2004)

Limits to growth: the 30-year update

Earthscan
Huneide, Jens-Erik; Pedersen, Kirsten & Schwencke, Hans Robert (2004)

Årsregnskapet i teori og praksis 2004

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (2004)

Klagenemnda for eiendomsmeglingstjenester

Christiansen (red.): Fra Driftssentralen til Teorifagbygget, , s. 43-52.
Bråthen, Tore (2004)

Styremedlem og aksjonær

Fagbokforlaget
Bråthen, Tore (2004)

Konserninterne transaksjoner

?, (1) , s. 7-10.
Gjems-Onstad, Ole (2004)

Modernisert folketrygd - NOU 2004:1 - en utfordring

Skatterett, , s. 118-138.
Bråthen, Tore (2004)

Ulovlige aksjonærlån - og hva så?

?, (4)
Gjems-Onstad, Ole (2004)

På'n igjen! - Høyres skattereform 2004-2006

Skatterett, , s. 97-117.
Gjems-Onstad, Ole (2004)

Refund of Input VAT to Norwegian NPOs

[Professional Article]. ?, 15, s. 244-246.
Batory, Agnes & Sitter, Nick (2004)

Cleavages, competition and coalition-building: Agrarian parties and the European question in Western and East Central Europe

European Journal of Political Research, 43(4) , s. 523-546.
Randers, Jørgen (2004)

WWF Living Planet Report

[Report Research]. WWF International
Bråthen, Tore (2004)

Lovbestemt kjønnsrepresentasjon i allmennaksjeselskapers styre

?, (5/6) , s. 9-14.
Bråthen, Tore & Sundby, Anne Cathrine (2004)

EUs arbeid med modernisering av europeiske selskapers corporate governance

PricewaterhouseCoopers: Corporate governance i et norsk perspektiv, , s. 46-65.
Gjems-Onstad, Ole (2004)

Rettslig prøving av bindende forhåndsuttalelser - Svar Til Thorbjørn Gjølstad

Skatterett, , s. 195-199.
Bråthen, Tore (2004)

Hva kan styrelederen gjøre på egen hånd

?, (2) , s. 7-9.
Gjems-Onstad, Ole (2004)

Skattelovsamlingen 03-2004

Gyldendal Akademisk
Gjems-Onstad, Ole (2004)

Rettslige rammebetingelser for ikke-erversmessig (non-profit) aktiviteter etter norsk rett

Stiftelser i norden III: Rapport fra et nordisk forskningssymposium i september 2003, , s. 105-116.
Huneide, Jens-Erik; Pedersen, Kirsten, Schwencke, Hans Robert & Sørensen, Tom (2004)

Årsregnskapet i teori og praksis 2003

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (2004)

”Nystiftet selskap med begrenset ansvar til salgs for kr. 3.999”

?, (3)
Gjems-Onstad, Ole (2004)

Lovavdeling, selskapsrett og reelle hensyn

Lov og Rett, , s. 129-130.
Gundersen, Fridtjof Frank; Langfeldt, Sverre Faafeng & Bråthen, Tore (2004)

Lov og rett for næringslivet

[Textbook]. Universitetsforlaget
Eliassen, Kjell A. & Sitter, Nick (2003)

Ever Closer Cooperation? The Limits of the ‘Norwegian Method’ of European Integration

Scandinavian Political Studies, 26(2) , s. 125-144.
Sitter, Nick (2003)

Cleavages, Party Strategy and Party System Change in Europe East and West

P. Lewis & P. Webb (eds.): Pan-European Perspective on Political Parties,
Bråthen, Tore (2003)

Consent Requirements for Share Acquisitions in Limited Liability Companies According to Norwegian Law

?, , s. 67-88.
Bråthen, Tore (2003)

"Men hvordan kunne styret vite?"

?, (2) , s. 18-20.
Bråthen, Tore (2003)

Styrelederen - hva sier loven?

?, (6) , s. 16-22.
Gjems-Onstad, Ole (2003)

Sparegrisen : Skauge-utvalgets skatteomlegging og aksjonærmodell

Gyldendal Akademisk
Schwencke, Hans Robert (2003)

Regnskapsloven tilpasses internasjonale regnskapsstandarder IAS/IFRS) i 2005

?, (6) , s. 23-30.
Schwencke, Hans Robert (2003)

Grensen mellom egenkapital og gjeld i norsk regnskapsrett. Behov for klargjøring av regnskapsreglene?

?, (1) , s. 41-53.
Gjems-Onstad, Ole (2003)

Stillhetens kompass - meditativ etikk

[Popular Science Article]. Dyade, (1) , s. 1-64.
Bråthen, Tore & Solli, Margrethe Røse (2003)

Eiendomsmegling i praksis, del 2

[Report Research]. Norges Eiendomsmeglerforbund
Gjems-Onstad, Ole & Kildal, Tor S. (2003)

Forslag til ny teknisk revidert merverdiavgiftslov med samleforskrift

Gyldendal Akademisk
Gjems-Onstad, Ole (2003)

Lover og sentrale forskrifter

Gyldendal Akademisk
Gjems-Onstad, Ole (2003)

Skattelovsamlingen 2002-2003

Gyldendal Akademisk
Huneide, Jens-Erik; Pedersen, Kirsten, Schwencke, Hans Robert & Sørensen, Tom (2003)

Årsregnskapet i teori og praksis

[Textbook]. Gyldendal Akademisk
Sitter, Nick (2003)

Euro-Scepticism as Party Strategy: Persistence and Change in Party-Based Opposition to European Integration

?, 32(3) , s. 239-252.
Alexander, David & Schwencke, Hans Robert (2003)

Accounting Change in Norway

European Accounting Review, 12(3)
Sitter, Nick & Eliassen, Kjell A. (2003)

Norges deltakelse i Schengen Samarbeidet: vurderinger og anbefalinger

[Report Research]. Handelshøyskolen BI
Eliassen, Kjell A. & Monsen, Catherine Børve (2003)

Interest representation and Legitimacy in the European Union

S. Nagels (ed.): Policymaking and Democracy,
Bråthen, Tore (2003)

Avtaler mellom selskap og aksjonær i norsk rett

Iversen, T., Kristensen, L.H., Werlauff (red.: Hyldestskrift til Jørgen Nørgaard, , s. 875-893.
Bråthen, Tore (2003)

"Butikk i butikken"

?, (3) , s. 9-12.
Gjems-Onstad, Ole (2003)

Rettslig overprøving av bindende forhåndsuttalelser - NÅ!

Skatterett, , s. 119-128.
Gjems-Onstad, Ole (2003)

Banoun - part 4 - must be read

Skatterett, , s. 279-289.
Bråthen, Tore (2003)

Societas Europaea - SE-selskapet

?, (5) , s. 7-11.
Gjems-Onstad, Ole (2003)

Problems of Equity in Modern Income Taxation

Scandinavian Studies in Law, 44, s. 119-128.
Eliassen, Kjell A. & Kooiman, Jan (2003)

Managing Public Organizations (Chinese translation)

National Institute of Public Administration Press
Eliassen, Kjell A. (2003)

JSF - Flykjøp og industripolitiske strategier med spesiell vekt på Danmark og Nederland

[Report Research]. Handelshøyskolen BI
Eliassen, Kjell A.; Sitter, Nick & Monsen, Catherine Børve (2003)

The Governance of Telecommunications in the European Union

M. Campanella & S. Eijffinger (eds.): EU Economic Governance and Globalization,
Bråthen, Tore (2003)

Testamenter og testamentsvitner

?, (4) , s. 8-10.
Gjems-Onstad, Ole (2003)

Norway

Wolfgang Schön (ed): Tax Competition in Europe, , s. 365-377.
Bråthen, Tore (2003)

Konsekvenser av at erverver av aksje ikke får samtykke fra selskapet

?, (1) , s. 9-13.
Gjems-Onstad, Ole (2003)

Norsk bedriftsskatterett

Gyldendal Akademisk
Andersen, Svein S. & Eliassen, Kjell A. (2003)

Making Policy in Europe (Chinese translation)

China Publishing House
Eliassen, Kjell A. & Andersen, Svein S. (2003)

Lobbying in a World of Tensions

Steve John (ed.): New Activism and the Corporate Response,
Gjems-Onstad, Ole (2002)

Skatteetaten sett utenfra

[Professional Article]. ?, , s. 1334-1351.
Randers, Jørgen (2002)

Sustainable Development

[Report Research]. World Busines Council for Sustainable Development
Weltzien, Kurt (2002)

Anbud eller egenregi? Krav til bruk av anbud ved kjøp av elektrisitet fra eget utskilt energiverk

Universitetet i Bergen
Sitter, Nick (2002)

When is a Party System? A System’s Perspective on the Development of Competitive Party Systems in East Central Europe

Central European political science review, 3(7) , s. 75-96.
Bråthen, Tore (2002)

Selskapsrett

Focus Forlag
Eliassen, Kjell A. & Marino, Marit Sjøvaag (2002)

Political Process and Technological Change in a Global Context: Government and Telecommunications Reform (translated into Chinese)

National Institute of Public Administration Press
Bråthen, Tore (2002)

Norsk rettspraksis

Nordisk Tidsskrift for Selskabsret, (2) , s. 125-126.
Bråthen, Tore (2002)

Mislykkede fusjonsforsøk

?, (4) , s. 19-22.
Gjems-Onstad, Ole (2002)

Computing capital gains on shares: A ten-year old - and successful(?) - experiment

Bulletin for International Fiscal Documentation, , s. 364-370.
Bråthen, Tore (2002)

Norsk rettspraksis

Nordisk Tidsskrift for Selskabsret, (1) , s. 10-13.
Randers, Jørgen (2002)

Tracking the ecological overshoot of the human economy

?, 99(14) , s. 9266-9271.
Bråthen, Tore (2002)

Norsk rettspraksis

Nordisk Tidsskrift for Selskabsret, (3) , s. 282-283.
Sitter, Nick (2002)

Opposing Europe: Euro-Scepticism, Opposition and Party Competition

[Report Research]. Opposing Europe Research Network Working Paper
Bråthen, Tore (2002)

Styreinstruks i aksjeselskaper og allmennaksjeselskaper

?, (1) , s. 9-12.
Bråthen, Tore (2002)

Krav til aksjeeierboken

?, (2) , s. 9-11.
Sitter, Nick (2002)

Ungarn – stabilisering gjennom konkurranse

E. Bakke (red): Politisk utvikling i Sentral-Europa og Baltikum siden 1989,
Bråthen, Tore (2002)

Corporate Governance i norsk jus

?, (3) , s. 28-36.
Gjems-Onstad, Ole (2002)

Femte forsøk - mot ny norsk samvirkelov

Tidsskrift for Rettsvitenskap, , s. 214-238.
Gjems-Onstad, Ole & Kildal, Tor S. (2002)

MVA-Kommentaren

[Textbook]. Gyldendal Akademisk
Gjems-Onstad, Ole (2002)

Tax Benefits for Public Benefit Civile Society Organizations

Governance and Taxation of Public Benefit Non Profit Organizations,
Gjems-Onstad, Ole (2002)

Skattelovsamlingen 2001-2002

[Textbook]. Gyldendal Akademisk
Sitter, Nick (2002)

Cleavages, Party Strategy and Party System Change in Europe East and West

Perspectives on European Politics and Society, 3(3) , s. 425-451.
Eliassen, Kjell A.; Monsen, Catherine Børve & Sitter, Nick (2002)

From Sector Regulation to Competition? The Changing Governance of Telecommunications in the European Union

[Report Research]. Handelshøyskolen BI
Boye, Knut; Hansen, Terje & Hveem, Dag Jørgen (2002)

Personlig økonomi 2003

Cappelen Damm Akademisk
Gundersen, Fridtjof Frank; Langfeldt, Sverre Faafeng & Bråthen, Tore (2002)

Lov og rett for næringslivet

Universitetsforlaget
Bråthen, Tore (2001)

Åpning av generalforsamling i allmennaksjeselskaper

Nordisk Tidsskrift for Selskabsret, 3(3)
Bråthen, Tore (2001)

Styrets handleplikt ved tap av egenkapital

?, 4(6) , s. 9-12.
Bråthen, Tore (2001)

Avgjørelsen av stemmerettsspørsmål

?, 4(3) , s. 12-14.
Bråthen, Tore (2001)

Illojale godtgjørelser, om aksjelovenes forbud mot godtgjørelse fra andre enn "eget selskap"

Moderne forretningsjus, , s. 13-27.
Bråthen, Tore (2001)

Forsvarlig egenkapital

?, 4(5) , s. 10-14.
Bråthen, Tore (2001)

Offentligrettslig rammelovgivning (rev.)

Foretaksrett, , s. 43-62.
Gjems-Onstad, Ole (2001)

Samvirkeforetak og beskatning

Skatterett, 20(4)
Bråthen, Tore (2001)

Aksjonærlån

?, 4(2) , s. 10-13.
Huneide, Jens-Erik & Schwencke, Hans Robert (2001)

Årsregnskapet i teori og praksis

[Textbook]. Økad forl.
Eliassen, Kjell A. & Monsen, Catherine Børve (2001)

Comparison of European and Southeast Asian Integration

European Union and New Regionalism / Mario Telo (ed.), , s. 111-134.
Gjems-Onstad, Ole (2001)

Historiens psykologi - lineær og syklisk historieforståelse

[Popular Science Article]. Dyade, (4) , s. 1-55.
Bråthen, Tore (2001)

Foretaksrett

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (2001)

Alminnelig kontraktsrett (rev.)

Foretaksrett, , s. 147-183.
Gjems-Onstad, Ole (2001)

Omgåelse, minoritetsinteresse, utsatt skatt

[Report Research]. Den norske revisorforening
Bråthen, Tore (2001)

Eierformer

Foretaksrett, , s. 63-146.
Schwencke, Hans Robert (2001)

Accounting for business combinations

?, 4(6)
Kildal, Tor S. & Gjems-Onstad, Ole (2001)

MVA-kommentaren

Gyldendal Akademisk
Bråthen, Tore (2001)

Innkalling til generalforsamling

?, (1) , s. 11-14.
Bråthen, Tore (2001)

Overdragelse og omdannelse av foretak (rev.)

Foretaksrett, , s. 487-498.
Sitter, Nick (2001)

Beyond class vs nation? Cleavage structures and party competition in Central Europe

Central European political science review, 2(3) , s. 67-91.
Gjems-Onstad, Ole (2001)

Menneskeretter og tilleggsskatt

Skatterett, 20, s. 127-149.
Gjems-Onstad, Ole (2001)

Rettferdig beskatning - paradokset som ikke skal koste?

Skatterett, 20, s. 111-126.
Bråthen, Tore & Gjems-Onstad, Ole (2001)

Moderne forretningsjus

[Textbook]. Gyldendal Akademisk
Gjems-Onstad, Ole (2001)

Norsk bedriftsskatterett

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (2001)

Avtaler mellom selskap og aksjonær

?, 4(4) , s. 10-13.
Bråthen, Tore (2001)

Innledning

Foretaksrett, , s. 35-42.
Gjems-Onstad, Ole (2001)

Uttaksmerverdiavgift

Revisjon og Regnskap, 71
Kildal, Tor S. & Gjems-Onstad, Ole (2001)

Merverdiavgift : spørsmål og svar

[Textbook]. Gyldendal Akademisk
Eriksen, Bjørn (2001)

Avtalerettslige konsekvenser av rettsmegling

Moderne forretningsjus,
Sitter, Nick (2001)

The politics of opposition and european integration in Scandinavia : is euro-scepticism a government-opposition dynamic?

West European Politics, 24(4) , s. 22-39.
From, Johan; Andersen, Svein S. & Eliassen, Kjell A. (2001)

Policy on Justice and Home Affairs: From High to Low Politics

Making Policy in Europe,
Andersen, Svein S. & Eliassen, Kjell A. (2001)

Making Policy in Europe

Sage
Andersen, Svein S.; Eliassen, Kjell A. & Sitter, Nick (2001)

Formal processes : EU institutions and actors

Making policy in Europe/Svein Andersen og Kjell Eliassen (eds.),
Langfeldt, Sverre Faafeng; Gundersen, Fridtjof Frank & Bråthen, Tore (2001)

Lov og rett for næringslivet

[Textbook]. Universitetsforlaget
Boye, Knut; Hansen, Terje & Hveem, Dag Jørgen (2001)

Personlig økonomi 2002

Cappelen Damm Akademisk
Bråthen, Tore (2000)

Finansiering av aksjeerverv med aksjeutbytte

Lov og Rett, , s. 387-411.
Bråthen, Tore (2000)

Selskapers kjøp og salg av egne aksjer etter norsk rett

Nordisk Tidsskrift for Selskabsret, (2) , s. 147-170.
Bråthen, Tore (2000)

Dokumentasjonskrav ved fusjon mellom morselskap og heleid datterselskap

[Professional Article]. Tidsskrift for forretningsjus, (3) , s. 271-277.
Gjems-Onstad, Ole (2000)

Inkvisisjonens psykologi - hvordan vi dømmer og dømmes

[Popular Science Article]. Dyade, (1) , s. 1-58.
Bråthen, Tore (2000)

Aksjonæravtaler

?, (2) , s. 17-19.
Gjems-Onstad, Ole (2000)

EØS-avtalen med kommentarer

[Textbook]. Gyldendal Akademisk
Eliassen, Kjell A. & Marino, Marit Sjøvaag (2000)

Democratization and Parliamentary Elite Recruitment in Norway 1848 - 1996

Kunne ikke finne tidsskrift Cotta, Ma,
Bråthen, Tore (2000)

Kap. 8

Kunne ikke finne tidsskrift Langfeldt, , s. 274-349.
Bråthen, Tore (2000)

Aksjonærrettigheter i allmennaksjeselskaper

?, (4) , s. 8-11.
Randers, Jørgen (2000)

From Limits to Growth to Sustainable Development

System Dynamics Review, 16(4)
Bråthen, Tore (2000)

Aksjeklasser

?, (3) , s. 9-11.
Bergo, Knut (2000)

Høyesteretts forarbeidsbruk

Cappelen Damm Akademisk
Bråthen, Tore (2000)

Bedriftsforsamlingens rolle

?, (5) , s. 14-17.
Eliassen, Kjell A. & Monsen, Catherine Børve (2000)

Comparison of European and Southeast Asian Integration

Kunne ikke finne tidsskrift Telo, Mar,
Andersen, Svein S. & Eliassen, Kjell A. (2000)

Democratic Modernity And Social Quality

Kunne ikke finne tidsskrift Walker, A,
Bråthen, Tore (2000)

Samtykke til erverv av aksje i aksjeselskap

?, (2) , s. 17-20.
Randers, Jørgen; Loh, Jonathan, Wackernagel, Mathis & a.o., ukjent-for-g197204 (2000)

The Living Planet Report 2000 (an annual report on the state of global nature)

WWF International
Gjems-Onstad, Ole G. (1999)

Norsk Elektronisk Skattebibliotek

[Textbook]. IndexData
Gjems-Onstad, Ole G. (1999)

Ajourføringshefte 1999 til Skattelovsamlingen 1998/99

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (1999)

Nordisk selskabslovgivning, Status

Nordisk Tidsskrift for Selskabsret, (1)
Bråthen, Tore (1999)

Ny norsk selskapslovgivning

Nordisk Tidsskrift for Selskabsret, (3)
Sitter, Nick & Eyre, Sebastian (1999)

From PTT to NRA: Towards a New Regulatory Regime in Europe

European Telecommunications Liberalisation,
Gjems-Onstad, Ole G. (1999)

Capital Gain Taxation of Shares - the Norwegian Opening Value Adjustment Method in Liber Amicorum Leif Mutén

International Studies in Taxation: Law and Economics. Series on International Taxation, , s. 127-140.
Gjems-Onstad, Ole G. & Kildal, Tor S. (1999)

Skatterett - Spørsmål og svar

[Textbook]. Gyldendal Akademisk
Gjems-Onstad, Ole G. (1999)

Skattelovsamlingen 1998/99

[Textbook]. Gyldendal Akademisk
Gjems-Onstad, Ole G. (1999)

Regnskap og skatt - hvor atskilt?

Festskrift til Terje Hansens 60 årsdag, , s. 71-84.
Bråthen, Tore (1999)

Generalforsamling uten møte

?, (2)
Bråthen, Tore (1999)

Tvangsinnløsning av aksjonærminoritet

?, (5)
Schwencke, Hans Robert (1999)

God regnskapsskikk for små foretak

Praktisk Økonomi & Finans, (4)
Gjems-Onstad, Ole G. (1999)

Valg av selskapsform

[Textbook]. Gyldendal Akademisk
Gjems-Onstad, Ole G. (1999)

Norsk Bedriftsskatterett

[Textbook]. Gyldendal Akademisk
Gjems-Onstad, Ole G. (1999)

Bli hørt - Tal bedre

[Textbook]. Dyade Fagbøker
Gjems-Onstad, Ole G. (1999)

Arbeidsrett - Spørsmål og svar

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (1999)

Styremedlemmers inhabilitet

?, (3)
Eliassen, Kjell A. & Monsen, Catherine Børve (1999)

Institutions and Networks: A comparison of European and Southeast Asian Integration

Elites, Parties and Democracy; Festschrift for Professor Mogens N. Pedersen,
Bråthen, Tore (1999)

Juridiske spørsmål vedrørende salg av aksjeleiligheter

[Professional Article]. Eiendomsmegleren, (11)
Gjems-Onstad, Ole G. (1999)

Skattelover og sentrale forskrifter. Studenthefte 1999

[Textbook]. Gyldendal Akademisk
Gjems-Onstad, Ole G. (1999)

Review: Bjørn Westberg: Mervärdeskatt

Tidsskrift for Rettsvitenskap, , s. 509-514.
Gjems-Onstad, Ole G. (1999)

Regnskapsregler som skattelovgivning

Praktisk Økonomi & Finans, (4) , s. 59-68.
Bråthen, Tore (1999)

Innløsning og utelukkelse av aksjonær

Nordisk Tidsskrift for Selskabsret, (4) , s. 86-107.
Bråthen, Tore (1999)

Ansvar for søsterselskapets gjeld

?, (6)
Eliassen, Kjell A. & Monsen, Catherine Børve (1999)

Supranationalitè et legitimitè

De Masstricht à Amsterdam,
Bråthen, Tore (1999)

Ny praksis og litteratur

?, (2)
Gjems-Onstad, Ole G. (1999)

Selskapsrett : Spørsmål og svar

[Textbook]. Gyldendal Akademisk
Bråthen, Tore (1999)

Styrevedtak uten møte

?, (1)
Eliassen, Kjell A. & Sjøvaag, Marit (1999)

European Telecommunications Liberalisation

Routledge(Routledge Studies in the European Economy)
Gjems-Onstad, Ole (1998)

Av-gift

[Popular Science Article]. Økonomisk Rapport, (14)
Gjems-Onstad, Ole (1998)

Usmukk dom

[Popular Science Article]. Økonomisk Rapport, (17)
Gjems-Onstad, Ole (1998)

Delingsfred

[Popular Science Article]. Økonomisk Rapport, (22)
Schwencke, Hans R.; Huneide, ukjent-for-g117816, Pedersen, ukjent-for-g117817 & Sørensen, ukjent-for-g117818 (1998)

Årsoppgjøret i teori og praksis

[Textbook]. Økad Forlag
Gjems-Onstad, Ole (1998)

Arveavkall og Lånekassen

[Popular Science Article]. Økonomisk Rapport, (15)
Eliassen, Kjell A.; Børve, ukjent-for-g124643 Catherine & Télo, Mario (1998)

La Légitimité en questions: Souveraineté et representation

De Maastricht á Amsterdam - L'Union européenne a la recherche de la légitimté,
Gjems-Onstad, Ole (1998)

Fallskjerm-Skatt

[Popular Science Article]. Økonomisk Rapport, (10)
Gjems-Onstad, Ole (1998)

Farvel til Norge?

[Popular Science Article]. Økonomisk Rapport, (11)
Gjems-Onstad, Ole (1998)

Finn G-punktet

[Popular Science Article]. Økonomisk Rapport, (2)
Eliassen, Kjell A.; Monsen, Catherine Børve, Glimstedt, Henrik & Lange, Even (1998)

Regional integrasjon - mangfoldige mønstre

Globalisering - drivkrefter og konsekvenser - BI årbok 1998,
Gjems-Onstad, Ole (1998)

Ny skattelov

[Popular Science Article]. Økonomisk Rapport, (16)
Gjems-Onstad, Ole (1998)

Frispark for idrettsskatt

[Popular Science Article]. Økonomisk Rapport, (7)
Gjems-Onstad, Ole (1998)

Regnskapslabyrint

[Popular Science Article]. Økonomisk Rapport, (6)
Gjems-Onstad, Ole (1998)

Skatteskadeverk

[Popular Science Article]. Økonomisk Rapport, (12-13)
Eliassen, Kjell A. & Monsen, Catherine Børve (1998)

La Légitimité en questions: Souverainité et represéntation

[Report Research]. Senter for Europeiske og Asiatiske studier
Gjems-Onstad, Ole (1998)

Det Store Oppskrivningsåret

[Popular Science Article]. Økonomisk Rapport, (20)
Gjems-Onstad, Ole (1998)

Internasjonalisering og konkurranseevne - utfordringer for skatte- politikken

Skatterett, , s. 9-25.
Gjems-Onstad, Ole & Spilling, Olav R. (1998)

Skatt og SMB

SMB 98 - fakto om små og mellomstore bedrifter i Norge, , s. 129-138.
Gjems-Onstad, Ole (1998)

Rettskilder i skatteretten - et norsk perspektiv

Skattenytt, , s. 2-14.
Gjems-Onstad, Ole (1998)

Arve-Synder

[Popular Science Article]. Økonomisk Rapport, (3)
Gjems-Onstad, Ole (1998)

Dyrere stiftelser

[Popular Science Article]. Økonomisk Rapport, (18)
Bråthen, Tore (1998)

Gransking i aksje- og allmennaksjeselskaper

?, (6)
Eliassen, Kjell A.(ed.) (1998)

Foreign and Security Policy in the European Union

Sage Publications
Bråthen, Tore (1998)

Kjøp av andel i ansvarlig selskap

?, (5)
Gjems-Onstad, Ole (1998)

Delingsmareritt

[Popular Science Article]. Økonomisk Rapport, (4)
Gjems-Onstad, Ole (1998)

300 timers-kravet

[Popular Science Article]. Økonomisk Rapport, (1)
Eliasssen, Kjell A. (1998)

Institutions and Networks: A comparison of European and South East Asian Integration

[Report Research]. Senter for Europeiske og Asiatiske studier
Gjems-Onstad, Ole (1998)

Statlig selskapsskatt

[Popular Science Article]. Økonomisk Rapport, (19)
Gjems-Onstad, Ole (1998)

Representasjon

[Popular Science Article]. ?, (21)
Gjems-Onstad, Ole (1998)

Merkverdig merverdi

[Popular Science Article]. Økonomisk Rapport, (5)
Gjems-Onstad, Ole (1998)

Svart aksjetriksing

[Popular Science Article]. Økonomisk Rapport, (9)
Gjems-Onstad, Ole (1998)

Pensjonsformuen

[Popular Science Article]. Økonomisk Rapport, (8)
Gjems-Onstad, Ole (1998)

Frispark for idrettsskatt

[Popular Science Article]. Økonomisk Rapport, (7)
Eliassen, Kjell A.; Andersen, Svein S., Claeys, Paul-H, Gobine, Corinne, Smets, Isabelle & Winand, Pascaline (1998)

EU-Lobbying: Towards Political Segmentation in the European Union?

Lobbyisme, pluralisme et intégration Européenne (Collection"La Cité européenne"), Series "European Policy" no 16,
Eliassen, Kjell Arnold (1995)

Den europeiske utfordringen

[Report Research]. Fagbokforlaget
Bøhren, Øyvind; Larsen, Knut, Michalsen, Dag & Schwencke, Hans Robert (1991)

Egenkapitalrentabilitet og skatt: En kritisk analyse

Beta – Scandinavian Journal of Business Research, 5(1) , s. 54-63.

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