English
norskBlar i forfatter "Bertheussen, Bernt Arne"
Viser treff 21-40 av 62
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Hvilken råstoffstrategi er mest lønnsom for norske filetbedrifter?
(Journal article; Tidsskriftartikkel; Peer reviewed, 2014)I artikkelen spør vi først om det er forskjeller i lønnsomheten til de få gjenværende filetbedriftene i Norge. Dette får vi bekreftet ved å analysere ti år med regnskapsdata for hele populasjonen. Deretter spør vi om variasjonen i lønnsomheten kan knyttes til bedriftenes valg av råvareleverandører. Våre resultater viser at bedriftene som har den høyeste andelen ferskt kvalitetsråstoff, oppnår bedre ... -
Improving management accounting education through the use of interventionist action research
(Journal article; Tidsskriftartikkel; Peer reviewed, 2017)The purpose of the present study was to improve management accounting education through teacher initiated curriculum innovations using interventionist action research methodology. To achieve this goal, I (the teacher and researcher) designed and implemented a digital feedback system and a digital assessment system in an undergraduate finance course at a business school. The feedback system, which ... -
Ineffektive toppklubber?
(Chronicle; Kronikk, 2012-01-15)I DN 11. januar fremgår det at fotballklubber med trange budsjetter er mer kostnadseffektive i sin poengproduksjon enn klubber som har mer å rutte med. -
Institution-based roots to fishing vessels profitability
(Journal article; Tidsskriftartikkel; Peer reviewed, 2021-11-05)In fisheries, formal institutions are intentionally implemented to protect the stock of fish and to better adjust the fleet’s catch capacity to the resource base. The present study, however, explores how the same institutions also influence competitive forces that shape industry attractiveness and the profitability of fishing boats. The empirical context is a sample of Norwegian seagoing purse seiners ... -
Institutional and financial entry barriers in a fishery
(Journal article; Tidsskriftartikkel; Peer reviewed, 2020-11-18)Fishery policies over the past decades have mainly aimed at capacity reduction to preserve overexploited stocks. For that reason, research has focused on exploring incentives to exit fisheries rather than examining entry barriers. However, in quota-regulated fisheries, potential entrants might face substantial institutional and financial barriers, as opposed to incumbents, whose rights might have ... -
Interventions using digital tools to improve students’ engagement and learning outcomes in higher business education
(Doctoral thesis; Doktorgradsavhandling, 2016-11-25)The purpose of the present study was to develop interventions using digital tools to improve student engagement and learning outcomes. The empirical context was an undergraduate finance course wherein digital learning and assessment interventions were important features of the course design. When designing the interventions, the development activities were underpinned by pedagogical principles ... -
Is the Norwegian cod industry locked into a value-destructive volume logic?
(Journal article; Tidsskriftartikkel; Peer reviewed, 2019-03-02)Wild cod is a scarce and valuable natural resource. However, cod fishing along the coast of northern Norway has largely been about fishing as much as possible with the least possible resource effort, and thereby at the lowest cost. This traditional volume logic is rooted in biology, meteorology, and small scale capture technology. The logic is further enhanced by new large scale capture technology ... -
Kollektiv økonomisk galskap
(Chronicle; Kronikk, 2009) -
Lønnsspiralen i fotballnæringen, en gordisk knute?
(Journal article; Tidsskriftartikkel; Peer reviewed, 2011)Til tross for stadig større inntekter, er mange klubbøkonomier i krise. En viktig årsak til dette er at lønnskostnadene eskalerer. I denne artikkelen drøftes årsaker til lønnspresset i fotballnæringen. Fotballklubber er primært opptatt av sport og ikke av økonomi, men klubbene er avhengige av økonomiske ressurser for å kunne oppnå sportslig suksess. De beste klubbene i Tippeligaen ansetter dyre ... -
Methodological issues in estimating the profit of the core catch business unit of a fishing vessel firm
(Journal article; Tidsskriftartikkel; Peer reviewed, 2020-07-10)In fisheries, only the strategic business unit (SBU) of a firm that exploits a common-property natural resource can yield a resource rent. Hence, we discuss issues in isolating the economic return of the catch business unit (CBU) of a fishing vessel firm based on public accounting data. Furthermore, if detailed data on the CBU are available, some of its profit may stem from financing activities. ... -
Mistillitsfakturaen
(Chronicle; Kronikk, 2013-11-15) -
Nordnorske filialbestyrere
(Chronicle; Kronikk, 2010) -
På tide å spekulere i aksjer?
(Chronicle; Kronikk, 2010) -
Performance differences between nations exploiting a common natural resource: The Icelandic–Norwegian mackerel case
(Journal article; Tidsskriftartikkel; Peer reviewed, 2020-10-25)The same type of industries, located in different nations, may perform differently in global markets. This comparative case study of the Icelandic and Norwegian mackerel industries explores whether national resources, capabilities, and institutional environments can help elucidate performance differences in exporting a common natural resource. To gain insight into the phenomenon, the present study ... -
Perspectives on Rent Generation and Rent Appropriation in Fisheries
(Journal article; Tidsskriftartikkel; Peer reviewed, 2023-01-06)The article debates the origin of rent in natural-resource based industries (NRBIs) such as fisheries, and how the rent generated can be appropriated. The Norwegian fish harvesting industry is used to illustrate the arguments. It is argued that the industry-specific institutional framework of the fish harvesting industry positively affects the competitive forces of the industry, and thereby its ... -
Power to business professors: Automatic grading of problem-solving tasks in a spreadsheet
(Journal article; Tidsskriftartikkel; Peer reviewed, 2014)This paper presents an innovative approach, based on Excel files and a detailed implementation guide, that allows a professor with proficient spreadsheet skills to develop individualized problem-solving tasks for assignments and examinations that test students on cognitive thinking processes beyond memorizing and drilling. The professor accomplishes this goal by requiring the students to model a ... -
Privat gevinst på fellesressurser
(Chronicle; Kronikk, 2022-09-29) -
Refleksjoner rundt TK-skandalen.
(Chronicle; Kronikk, 2012-06-11)Sjefen i Troms Krafts svenske datterselskapet Kraft & Kultur kan ha tatt prinsippet om dobbelt bokholderi et steg videre i forsøket på å skjule en grov strategisk feilsatsing av det nordnorske selskapet. -
Rent Generation Under the Norwegian Rights-Based Pelagic Fishery
(Journal article; Tidsskriftartikkel; Peer reviewed, 2022-03-01)As a general rule, only active fishermen can own fishing boats for commercial fishing in Norway. Thus, vertical integration is not allowed. Accordingly, the Norwegian empirical context is exceptionally well suited to study actual rent creation as a potential resource rent can only accrue to the catch stage of the value chain. This paper examines profitability and rent generation of 35 seagoing ... -
Revitalizing plenary finance lectures
(Journal article; Tidsskriftartikkel; Peer reviewed, 2013)Knowledge cannot necessarily be easily transferred from a lecturer to students. It needs to be constructed by the learners themselves. If a learner is active and allowed to directly apply abstract knowledge to concrete cases in a lecture, the learning process will improve. In aiming to improve learning outcomes for plenary lectures, we present new topics through examples from a Bachelor’s degree ...
