I artikkelen drøftes begrepet negativ kontinuitetsdifferanse. Negative kontinuitetsdifferanser har i praksis vist seg å skape en del problemer ved gjennomføring av fusjoner til bokførte verdier, også kalt fusjon til kontinuitet. Artikkelen viser at de uttalelser som Justisdepartementet har gitt om tolkning av kontinuitetsdifferanser trolig bygger på manglende forståelse av begrepet. I artikkelen presenteres det ulike forslag til selskapsrettslig løsning på problemstillingen.
The article discusses merger accounting using the pooling of interest method. The concept of negative continuity difference may arise when the pooling of interest method are used. The article shows that the statements the Justice Department has given about the interpretation of negative continuity differences, probably is based on a lack of understanding of the concept. The author presents different proposals for company law solutions to the problems that negative continuity differences creates.
Formålet med denne artikkelen er å undersøke hvordan sosiale faktorer og jobbegenskaper påvirker kreativitet hos økonomistudenter fra ledende businesskoler. 193 økonomistudenter ved Norges Handelshøyskole (NHH) og et top-tier amerikansk universitet, Indiana University (Kelley School of Business), svarte på et spørreskjema om sine forventninger til en fremtidig jobb. Vi finner at studentene ikke rangerer kreativitet spesielt høyt. Dette funnet er enda tydeligere for de norske studentene. Våre funn er urovekkende fordi forskning viser at kreativitet er viktig for utvikling av nye produkter og tjenester. Basert på våre funn er vår anbefaling til arbeidsgivere som ønsker å tiltrekke seg kreative medarbeidere, at de søker etter studenter som vektlegger autonomi, tilbakemeldinger og sosial støtte fra medarbeidere og ledere. Noe overraskende finner vi at bruk av bonus stimulerer kreativitet.
Nøkkelord: kreativitet, nasjonalitet, jobbegenskaper, sosiale faktorer, studenter
This article examines how social and contextual factors influence students’ creativity at leading business schools. 193 business school students at The Norwegian School of Economics (NHH) and a top-tier American university, Indiana University (Kelley School of Business), answered a questionnaire about their expectations in a future employer. We find that the students are reluctant to creativity. This refusal is greater among Norwegian students than the US. Our findings are problematic because research shows that creativity is important for companies to develop new products and services. Based on our findings, employers who want to attract creative employees search for students that emphasizes autonomy, feedback and social support among employees and managers. Bonus reward for effort, however, appears also to have meaning.
Based on the coauthorship networks of the Norwegian School of Economics (NHH) and the BI Norwegian Business School we present a comparative analysis in terms of structures, collaborations and publicationsThe paper uses partly or exclusively text and data from Belik, I. & Jörnsten, K. (2014, May) and Belik, I. & Jörnsten, K. (2014, July). The networks’ structures are based on the NHH and the BI faculties’ publications recognized by the ISI Web of Science for the period 1950 – Spring, 2014 for the currently employed faculty members as of Spring, 2014. The analyzed networks cover the publication activities of the NHH and the BI faculty members based on the data retrieved from ISI Web of Science in Spring, 2014.
Gender diversity in the workforce is a goal that organizations in many countries are working toward. This is the case also in Norway where gender equality is an important value, but even there the gender distribution in positions of power remains tilted in favor of men. The present article draws attention to the apparent contradiction between gender equality as a value and the lack of gender diversity in upper-echelon positions, and seeks to improve our understanding of this gender paradox by reviewing role theory and literatures on managerial cognition, gender as “doing”, and values. An alternative approach where these literatures are woven together is presented, and it is suggested that gender equality in Norway may be an illusion.
Key questions being studied are: Will employee collective owners identify more strongly with their organization than employees working in a private conventionally owned firm? Will employee collective owners identify more strongly with the organization than employees holding shares individually in a private conventionally owned firm? 416 employees in an employee-owned shipyard are compared with 353 employees in a conventionally owned firm. The design – a natural occurring experiment is unique in that four years prior to the study, the two shipyards formed one firm. Results indicate that employee collective owners identify more strongly with the company than other employees. The study reveals that employee collective ownership is stronger related to organizational identification than employees holding individual shares in the private conventionally owned company. Employee collective owners are found to have a stronger feeling of being owners based on their co-ownership than employees holding individual shares in the conventionally owned firm.