NHH Brage (Norges Handelshøyskole)
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Through Their Eyes : Exploring Study Abroad Motivation and Campus Diversity in the Era of Tuition Fee Policy : A Qualitative Case-study focusing on the Experiences of non-EU/EEA students in Norway at the Norwegian School of Economics (NHH)
Get PDFThe introduction of tuition fees for non-EU/EEA students in Norway in 2023 marks a pivotal
shift in the landscape of Norwegian higher education, with significant implications at the
Norwegian School of Economics (NHH). This thesis explores how the new policy influences
the study abroad motivations of non-EU/EEA students and its impact on the diversity climate
at NHH. Employing a qualitative, explorative case-study approach, this research conducts
semi-constructed interviews with 13 non-EU/EEA full-time master students at NHH,
comparing perspectives of both fee-paying and non-paying, first and second year cohorts.
The study is anchored in the Push & Pull motivation theory and the Campus Climate
Framework. Findings indicate that both first and second year students’ push motivations for
studying abroad remained largely unchanged and similar. However, the tuition policy has
reoriented first year students’ motivations towards viewing education as an investment
attracting more motivated students with enhanced focus on education programs. This is in
contrast to the second year students emphasising free education as their main motivator.
Notably, the tuition policy has significantly impacted structural diversity, evidenced by a 90%
reduction in non-EU/EEA student enrollment at NHH. Both first and second year students are
aware of the negative impacts of tuition on non-EU/EEA student composition, however they
report a positive perception of campus diversity within formal academic settings and
institutional structures at NHH. Conversely, challenges in informal interaction with
Norwegian students due to cultural and language barriers are prominent for all students,
underscoring a crucial aspect of the study abroad experience.
This thesis contributes to the discourse on international education policy impacts, highlighting
the complex interplay between financial policies and educational aspirations in a global
context. The research findings offer insights into students’ decision-making processes and
experiences, providing a nuanced understanding that goes beyond numerical analyses. These
insights are pivotal for educational policymakers and institutions like NHH, as they strategise
to balance financial sustainability with the goals of internationalisation and diversity in an
increasingly competitive global education landscape.nhhma
Biokarbon som Klimaløsning i Norsk Metallurgisk Industri : En eksplorativ casestudie av en overgang til En eksplorativ casestudie av en overgang til Biokarbon
No full textI dag står metallurgisk industri for en betydelig del av Norges totale klimagassutslipp. Det er
dermed et økende behov for å utforske bærekraftige alternativer til fossilt kull for å nå
klimamålene. I denne sammenheng betraktes biokarbon som en lovende løsning. Biokarbon
representerer et relativt nytt produkt med unike egenskaper, og kan fremstå som fremmed i en
industri som tradisjonelt har benyttet seg av kull i sine smelteprosesser over en lang tidsperiode.
Hensikten med denne avhandlingen er derfor å bidra med verdifull kunnskap som kan brukes til å
legge til rette for en overgang til biokarbon gjennom to sentrale mål.
Det første målet er å utvikle en forståelse av de mest sentrale mulighetene og barrierene knyttet til
implementeringen av biokarbon. Dette oppnås ved å bruke PESTEL-rammeverket for og analysere
de eksterne drivkreftene. Analysen indikerer at myndighetene viser et økt engasjement for en
overgang til biokarbon ved å etablere strategier og tilby subsidier. Likevel, grunnet biokarbon sin
høye produksjonskostnad sammenlignet med fossilt kull, regnes ikke produktet som lønnsomt for
øyeblikket. Dette fremkommer i avhandlingens andre analyse, Lønnsomhetstreet, hvor det
kartlegges at aktørene i den metallurgisk industri ikke er villig til å betale mer for biokarbon enn
prisen på fossilt kull inkludert karbonavgifter. Av denne grunn er det nødvendig med statlige tiltak
frem til kostnadene ved biokarbonproduksjon synker eller prisen på karbon stiger.
Det andre målet er derfor å undersøke hvordan differansekontrakter kan brukes av myndighetene
for å minimere barrierer og akselerere overgangen til biokarbon. Selv om det er usikkerhet om
bruk av differansekontrakter er det mest effektive virkemiddelet, antyder funnene at de kan øke
insentiver for investeringer i biokarbon. Differansekontrakter kan føre til tidligere produksjon og
anvendelse av biokarbon, noe som vil styrke dens konkurranseevne overfor fossile alternativer
raskere enn forventet.nhhma
The "Good Enough" Tsunami : The Disruptive Potential of Low-code and No-code : A multiple case-study on scope, trends, and implications
Get PDFThis paper explores the intersection of disruption theory and technological democratization,
aiming to understand the transformative impact of digital technologies on competitive
landscapes. Focusing on the thriving field of low-code and no-code (LCNC), we explore
its potential as a catalyst for market disruptions. Leveraging insights garnered from
in-depth interviews and an analysis of secondary data, we map and categorize trends
within the LCNC landscape and its implications. We find that i) LCNC stands as a
technological discontinuity marked heightened competition among new entrants vying for
dominance, ii) LCNC is adopted through different means by newly established and larger
firms, offering distinct advantages, and iii) industries adhering to stringent security and
technical standards experience slower adoption rates, thereby reducing their vulnerability
to disruptions.
Our study concludes that LCNC will be a “good enough” solution for a growing range
of areas. The advantages it offers, including accelerated time-to-market and diminishing
reliance on extensive IT knowledge, have the potential to act as a catalyst for market
disruption. While larger companies enjoy substantial advantages by incorporating LCNC,
they need to be conscious of the disruptive challenges that arise when companies fully
harness the potential of the emerging technology.nhhma
A New Dawn for Europe’s Sustainable Innovation? Assessing Venture Capital Performance in European Climate Technology
Get PDFThis thesis investigates venture capital investments in the European climate tech sector,
focusing on the past decade. Through survival analysis, it examines three hypotheses: the
relative success rate of climate tech investments compared to peer sectors, the influence of
capital intensity on investment success, and the performance of corporate venture capital
(CVC)-backed companies versus traditional venture capital (VC) backing.
The study finds that the climate tech sector generally underperforms, with inconsistent
statistical significance across models. The impact of capital intensity on success is not
clear. However, moderate capital intensity may be associated with higher success rates.
Finally, limited evidence suggests a marginal advantage in success and innovation for
CVC-backed companies.
These findings highlight the complexities between investment strategies and sectoral
performance in the European climate tech landscape, underscoring the need for nuanced
approaches in venture capital investment to navigate this sector’s unique challenges and
potential.nhhma
Gender Pension Gap in Norway : An Empirical Study "What are the key contributing factors affecting the pension gap?"
Get PDFThis thesis investigates the gender disparities in pension income in context of Norwegian
population, focusing on the socio-demographic factors that contribute to this gap. More
specifically, this study is an empirical investigation on whether there is a difference in
average pension income between men and women among the Norwegian retirees in the age
range of 67 to 74 in year 2017, as the latest year with available data. Utilizing microdata
provided by Statistics Norway and employing multiple linear regression analysis, this
research offers a comprehensive understanding of the factors influencing pension income
disparities between genders.
Our findings reveal a significant gender pension gap. The disparity is around 28% on
average against females and decreases after adjusting for sociodemographic variables,
highlighting the possibility of systemic issues contributing to this inequality. The disparity
after controlling marital status and parenthood, particularly motherhood, is reduced to 2.9%
highlighting the importance of these variables in explaining the gap which can provides
valuable insights for policymaking aimed at reducing the gender pension gap.
While the methodology offers clarity in interpretation, the study acknowledges limitations
due to data constraints, particularly in fully capturing the nuances of gender-specific
employment patterns and their impact on pension outcomes.nhhma
Financial Instability and Financial Crises : An Empirical Study of the Implications of Financial Instability for the Development of Financial Crises.
Get PDFThe objective of this master thesis was to examine how financial instability manifest during Norwegian financial crises in the period 1899-2010. To answer our research question, we have analyzed financial and macroeconomic indicators during seven crises. This approach allowed us to assess whether a recurring pattern in indicators emerged during multiple crisis periods. Firstly, we presented the crisis theories of Minsky, Kindleberger, Grytten, and Hunnes, aimed at explaining the upbuilding of financial crises. Secondly, we evaluated eleven financial and macroeconomic variables, which constituted the foundation of our data material. Thirdly, we outlined important characteristics of seven economic crises, to provide insight into the historical context of Norwegian financial crises. Collectively, these sections formed the foundation for our analysis and discussion. To analyze the implications of financial instability, we conducted a deviation analysis and correlation analysis. The deviation analysis involved studying the changes in macroeconomic variables by decomposing the time series using an HP-filter. Additionally, the correlation analysis allowed us to examine the relationship between the monetary indicators and fluctuations in asset prices. The results from our deviation analysis revealed a procyclical pattern in a majority of the examined macroeconomic indicators, with the only exceptions being bankruptcies and unemployment. The latter variables exhibited a countercyclical pattern. Furthermore, the correlation analysis revealed that the monetary indicators correlated with housing prices during the interwar crises. During the other crises, the correlation analysis revealed a pattern of credit tightening following the turning points in the housing and stock markets. Collectively, these findings suggested a correspondence between the development in financial and macroeconomic indicators, and the upbuilding of crises outlined in the theoretical framework. Hence, the pattern observed for all indicators aligned with the frameworks of Minsky and Kindleberger. Overall, our findings have emphasized the significance of financial instability in the progression of financial crises.nhhma
Accounting for diverse greenhouse gases in the environmental balance sheet : How to account for CO2 and CH4 using different emission metrics
Get PDFThe ongoing challenges of global warming and climate change emphasize the importance of reliable and concrete sustainability reporting. Continuous rise in greenhouse gas emissions should hold a significant place in such reporting. It is essential to quantify, measure, and compare these emissions, as each greenhouse gas affects the climate differently. Our thesis investigates how to account for diverse greenhouse gases in the environmental balance sheet, with particular focus on CO2 and CH4 emissions.
Initially, the thesis delves into financial accounting to demonstrate how it forms the basis for climate accounting. We present the financial transactions of a steel mill, which are linked to the generation of its emissions. These emissions will be illustrated in our presentation of climate accounting, particularly in the environmental balance sheet and the income statement. Furthermore, we present the mechanics of carbon footprints, explaining the transfer of emissions from one company to another.
To convert diverse greenhouse gases to CO2 equivalents, we introduce various emission metrics. The metrics we have chosen to utilize are the Global Warming Potential and the Global Temperature Change Potential. We provide critical assessments of these metrics and facilitate a comparative analysis. The thesis emphasizes the importance of time horizons and the persistence of emissions. We note that selecting varying time horizons when utilizing emission metrics changes the presentation of the quantity of CO2 equivalents. This primarily arises from their differing approaches in accounting for the shorter lifespan of CH4. We also recognize that distinct metrics serve specific purposes, and the choice of metric depends on the intended measurement. This includes measurements such as radiative forcing and temperature changes.
Regarding emissions reduction, we present some of the key measures within climate policy. Implementing effective measures is pivotal for transitioning towards a low-carbon economy. Finally, we calculate the decay of CO2 equivalents to demonstrate how emissions diminish in the atmosphere over time.nhhma
The Motivations of Users to Participate in Sustainable Projects on Mobile Applications : The Case of Antforest
Get PDFDespite the increasing ecological awareness of contemporary global society, the complexity of motivations and practices for green consumption still poses significant obstacles to the spread of more environmentally conscious consumption patterns. With the current development of technology, digital technology has gradually become an effective way to reduce psychological distance and enhance consumers' participation in sustainable environmental behaviors. Digital technology represented by the Internet is changing the behavioral patterns of individuals participating in environmental protection and may become an effective policy tool. However, due to the scarcity of successful green sustainable software, there are few studies related to its use. This article chooses Ant Forest, a subsidiary of Alibaba Group, as a case study.
This thesis examines the factors that influence user sustainable behavior in mobile applications and the effects of mobile applications on user sustainable behavior, specifically focusing on the case of Ant Forest (AF). This study included semi-structured interviews with seven senior Ant Forest users to document and examine their experiences and ideas. Analysis of the interview data revealed that users are motivated to use Ant Forest by two primary factors: social influences and mobile application features. Furthermore, it was observed that Ant Forest has a beneficial effect on users' adoption of sustainable behaviors. While this instance took place in China, it holds significant relevance for the future advancement of research on users' sustainable behavior in mobile applications in other nations globally.nhhma
Sustainable Food and Social Mechanisms : How social mechanisms influence adoption of sustainable food in a Norwegian student context.
Get PDFThe purpose of this dissertation is to discover how social mechanisms influence adoption of sustainable food. The background for this is the identified growing market trends in relation to sustainable products and food. In addition, we conduct a literature review which further confirms the need to study social mechanisms in the context of sustainable food. Specifically, we study influences of injunctive norm, descriptive norm, social identity, cognitive social identity, emotional social identity, social desirability, attitude, and perceived behavioural control on adoption of sustainable food. These variables are selected based on frameworks presented by White et al. (SHIFT; 2019a) and Ajzen (TPB; 1991). The results reveal that descriptive norm, social identity, cognitive social identity, attitude, and perceived behavioural control influence adoption of sustainable food. Moreover, the study provides theoretical and managerial implications in the context of sustainable food. In terms of theoretical contributions, the thesis yields support to descriptive norm and injunctive norm, a need for expansion of the normative component in TPB, identification with social groups, and social mechanisms being important for adoption of sustainable food. In terms of managerial implications, the dissertation lends support to the marketing mix, and thereby product, price, place, and promotion. Lastly, we make suggestions for future research related to design choice, the research model and choice of variables, common method bias, the assumptions of linear regression, and the measure of intention.nhhma
Tilbakebetaling av skattemessig innbetalt kapital : Revisors praksis og erfaringer
Get PDFDenne masteroppgaven omhandler revisorers forståelse og erfaring med anvendelsen av
gjeldende regelverk knyttet til tilbakebetaling av skattemessig innbetalt kapital til personlige
aksjonærer i norske ikke-børsnoterte selskaper. Aksjonærmodellen skaper et vesentlig skille
mellom skatterettslig utbytte og tilbakebetaling av skattemessig innbetalt kapital. Mangelfull
løpende regulering har resultert i et regelverk som ikke fullt ut er tilpasset dagens kontekst.
Revisor er et bindeledd mellom selskaper og Skatteetaten, og i denne sammenheng er det
kritisk å forstå hvordan revisorer tolker regelverket, hvilke erfaringer de gjør seg i møte med
kunder, og revisors rolle. Med utgangspunkt i dette har vi undersøkt følgende problemstilling:
Hvordan forstår revisorer gjeldende regelverk om tilbakebetaling av skattemessig innbetalt
kapital, og hvilke erfaringer har de med anvendelsen av gjeldende regelverk i praksis?
Problemstillingen består av tre forskningsspørsmål, som tar for seg forståelse av gjeldende
regelverk for tilbakebetaling av skattemessig innbetalt kapital, utfordringer med anvendelsen
av regelverket, og muligheter til forbedring. Kvalitativt forskningsdesign ble benyttet for å
belyse problemstillingen.
Våre funn viser at praktiseringen av regelverket er inkonsistent. Revisor bidrar mest med
rådgivning og innsending av aksjonærregisteroppgaver. Aksjonærene bærer den endelige
risikoen ved feil. Revisorer følger stort sett Skatteetaten sin regelverkstolkning, men det
finnes unntak. Bare 2 av 8 revisorer mener regnskapsmessig behandling har betydning for
hva som kan deles ut skattefritt. Revisorer har også et annet syn enn Skatteetaten når det
gjelder hvem som velger klassifiseringen av et selskapsrettslig utbytte, hvor 6 av 8 revisorer
mener at selskapet tar valget, og ikke aksjonær. Videre viser våre funn at revisorer står
overfor betydelige utfordringer når det gjelder skattemessig innbetalt kapital på enkeltaksjer.
Dette skyldes at Aksjonærregisteret ikke sporer innbetalinger på spesifikke aksjer.
Problemene forsterkes i selskaper med mange transaksjoner og i eldre selskaper hvor
dokumentasjon kan mangle. Aksjonærmodellens forskjellige behandling av personlige og
upersonlige aksjonærer skaper også risikoer som revisor i liten grad følger opp.
Våre funn har flere viktige implikasjoner. De bidrar til bedre kunnskap om skattemessig
innbetalt kapital i næringslivet, noe som øker bevisstheten blant aksjonærer og selskaper om
denne skatteposisjonen. Denne studien oppfordrer i tillegg til refleksjon over nåværende
regler og praksis, noe som kan bidra til endringer eller forbedringer i regelverket om
tilbakebetaling av skattemessig innbetalt kapital, samt forbedringer i rapporteringsløsningen
og registre.This thesis focuses on auditors' understanding and experiences regarding the repayment of paid-in
capital to individual shareholders in Norwegian non-listed companies. The shareholder model
creates a significant distinction between dividends and tax-free repayment of paid-in capital. Due
to insufficient regulation, the existing set of rules is not fully adapted to today's context. The
auditor serves as a crucial link between companies and the Tax Administration. In this context,
understanding how auditors interpret the regulations, their experiences in dealing with clients, and
the auditor's role is critical. Based on this, we have examined the following issue:
How do auditors understand the current law on the repayment of paid-in capital, and what are
their experiences with the application of this law in practice?
The issue is addressed through three research questions, which explore the understanding of the
current regulations for the repayment of paid-in capital, challenges in applying these regulations,
and potential improvements. A qualitative research design was employed to address these
questions.
Our findings show that the practice among auditors is inconsistent. They mainly contribute by
offering advisory services and submitting the shareholder register statement. Individual
shareholders ultimately bear the risk when submitting their tax returns. Generally, auditors tend to
align with the Tax Administration's interpretation of the regulations. However, there is a notable
exception regarding the importance of financial statements in the distribution of paid-in capital.
Only 2 out of 8 auditors consider the financial statements to be significant, undermining their
reliability as an information source. In contrast to the Tax Administration, auditors hold a
different view on who decides the classification of dividends, with 6 out of 8 believing that it is
the company, not the shareholder, who chooses. Additionally, our findings reveal that auditors
face significant challenges due to the paid-in capital following the individual share. This is
problematic because the Shareholder Register does not track payments on specific shares. The
issues are exacerbated in companies with numerous transactions and in older companies where
documentation may be lacking. The different treatment of personal and impersonal shareholders
in the shareholder model also creates risks that auditors follow up on to a limited extent.
Our findings have several important implications. They contribute to increasing awareness among
shareholders and companies about paid-in capital. They also encourage reflection on current rules
and practices and can potentially lead to improvements in both the legislation, the reporting
solutions, and the register.nhhma