76 research outputs found

    Interventions using digital tools to improve students’ engagement and learning outcomes in higher business education

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    The papers of this thesis are not available in Munin. Paper 1: Bertheussen, B. A.: "Cultivating spreadsheet usage in a finance course through learning and assessment innovations". Available in International Journal of Innovation in Education 2015, 3(1). Paper 2: Bertheussen, B. A., Myrland, Ø.: "Relation between academic performance and students’ engagement in digital learning activities". Available in Journal of Education for Business 2016, 91(3), 1–7. Paper 3: Bertheussen, B. A.: "Er handelshøyskolene innelåst i historiske pedagogiske spor?". Available in Magma 2013, 16(5),40–48. Paper 4: Bertheussen, B. A. "Ruteark eller regneark. Kognitive utfordringer med å løse finansoppgaver på papier og PC". Available in Uniped 2012, 35(3):87–101. Paper 5: Bertheussen, B. A.: "Validating a Digital Assessment Practice". (Manuscript). Paper 6: Bertheussen, B. A. "Power to business professors. Automatic grading of problem-solving tasks". Available in Journal of Accounting Education 2014, 32(1):76–87. Paper 7: Bertheussen, B. A.: "Automatisk formativ feedback kan gi god motivasjon og læring". Available in Uniped 2014, 37(4):59–71. Paper 8: Bertheussen, B. A. "Revitalizing plenary finance lectures". Available in Beta 2013, 27(1):78–92. 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 based on cognitive and sociocultural learning perspectives. Special emphasis was placed on integrating spreadsheet usage into all learning and assessment activities and constructively aligning course targets, assessment tasks and learning activities with the overall goal to foster an active and engaging learning environment. In addition, rooted in a pragmatic research paradigm, the methodology utilised includes many similarities with interventionist action research, which has gained a foothold in qualitative management accounting research. This interventionist research project includes two main contributions. The first is its impact on practice by designing and developing interventions to solve complex problems in an authentic classroom setting. Consequently, six practical educational interventions are discussed in this dissertation. The second contribution is theory building, which advances our knowledge regarding the characteristics of the interventions and the process of designing and developing them. Consequently, a total of eight refereed scientific articles have been produced during this research and development project. As outlined in this study, the development of the digital formative feedback intervention, is in line with research stating that, in higher education, traditional paper-based feedback is being supplemented with and in some cases replaced by innovative use of ICT. Moreover, software algorithms can effectively provide detailed and helpful individual formative feedback to students regarding their learning processes and outcomes. This study strongly supports the claim that it is problematic to use technology to enhance learning without recognition through assessments. The digital summative assessment intervention reported is regarded as a precondition for establishing a spreadsheet user-culture in the subject, especially as it served as an ‘icebreaker’ for other learning interventions that were integrated into the course design. The intervention processes discussed have been through several iterations and their stepwise development and implementation have emerged through negotiating, compromising and resolving tension between the practitioner researcher, students and institution. The resulting compromises resolved tensions which sometimes resulted from limited physical resources. As the students valued the outcome from engaging in the digital learning and assessment interventions, they had a flexible attitude and deployed their private infrastructure (laptops) within the learning environment. Consequently, a vital part of the institution’s infrastructure was transformed from a fixed asset (number of PCs available in a data lab) to a flexible asset in the theatres. This compromise that was negotiated between the institution, the practitioner researcher and the students was essential for the digital educational interventions to work and progress. The overall theoretical research findings from this study are presented in the form of a tentative framework, which can help bridge the gap between the intervention practice and theory. A central conjecture in the framework is that tool usage that is integrated into interventions can be influential on learning activity and engagement and consequently on students’ learning outcomes. Moreover, the framework supports the notion of ICT as a mediating cultural tool that provides a new type of affordance that can extend the mind and promote an active and engaging learning environment. In particular, integrating a spreadsheet tool in learning of management accounting subjects can offer opportunities for learners to rapidly construct financial models, enable simulations using the completed models and stimulate subject reflections based on the functions of the models and their results. The practical outcome of this study has been emphasised through the development of artefacts that aim to support practitioners intending to integrate spreadsheet usage within their subject teaching and learning. By publishing and sharing the artefacts, the current research project is capable of informing future development and implementation decisions by guiding practitioners in similar pedagogical contexts

    Perspectives on Rent Generation and Rent Appropriation in Fisheries

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    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 economic performance. Fishery management institu­tions create high barriers to entry for outside firms, and they dampen internal rivalry between incumbent firms. As a result, the opportunity to earn what this paper labels institutional rent arises. The article further argues that nature itself and how it is managed through, for example, harvesting rules, enables an NRBI to earn resource rent if the players get free or cheap access to the input factor, in this case fish. Finally, the article argues that it is stakeholders other than the harvesting companies that control both the institutional and resource rents, that is, the owners of the natural resource and the authorities who manage it as well as the industry-specific institu­tional framework. Nevertheless, neither the owners nor the authorities benefit from the industry-specific rent generated. The rent is appropriated by the capital owners and the crew onboard the boats in the form of above-normal profits and above-normal wages. Whether or not such a skewed rent distribution is considered fair and sustainable is a political issue

    Er handelshøyskolene innelåst i historiske pedagogiske spor?

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    Ungdom etterspør økonomistudier, og vi fyller opp auditoriene ved landets handelshøyskoler. Og vi skriver ut vitnemål i et høyt tempo. Et slikt verdipapir kan nå gi en startlønn på opptil en halv million kroner1. Å være økonomistudent i dag må vel fortone seg som en dans på roser

    Sources of superprofit in a well-regulated fishery

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    Source at https://doi.org/10.1016/j.marpol.2019.103551. This study is motivated by the ongoing debate on resource rent taxation in Norwegian fisheries. Drawing on strategy literature, this paper argues that resource rent is just one of several conceivable sources of above-normal profit (superprofit) for a firm in a natural resource-based industry. The financial statements of almost the whole population of the Norwegian purse seine fleet were analyzed (61 firms owning 65 vessels) for a 5-year period and the level of superprofit for each company was calculated. The findings show that the average firm made modest superprofit in 4 out of 5 years. One reason is that the firms have received a large portion of their quota portfolios gratis. Another reason is that the competition arena is favorably protected through institutionalized barriers to entry. Moreover, the study reveals large profitability variations among seemingly similar firms. Different sources of superprofit were therefore investigated. It was found that the most profitable firms were the most risk adverse. They invested in neither large quota shares nor large catch capacities; as a result, their balance sheets were not debt loaded. The paper concludes by discussing policy implications and limitations of the findings

    Sustained Competitive Advantage Based on Industry-Specific Institutional Frameworks

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    This study investigates the relationships between industry-specific institutions, industry structure, and industry performance. The Norwegian Pelagic value chain’s harvesting industry and its processing industry comprised the empirical context. The study findings reveal that the harvesters (the fishers), on average, achieved nearly twice the return on assets relative to the processors. Furthermore, the fishers’ cash flow margin was, on average, more than eight times higher, and their annual growth rate was approximately 70% above the corresponding figures of the processing industry. This study argues that the two industries’ performance differences are related to the variations in their institutional setups. The processing industry is subject to the general Norwegian business environment, whereas the fish harvesting industry benefits from a sector-specific framework that supports its relative competitiveness. The fishers have collectively established a legally supported sales organization, thereby strengthening their bargaining power, vis-à-vis the processors (buyers). The fishers’ rivalry is curbed by catch share regulations, and incumbent fishers are protected from intruders through entry barriers, for example, license requirements. Moreover, the processing industry’s potential threat to vertically integrate upstream into the fish harvesting industry is blocked through legislation. Finally, in contrast to the processing industry, the fish input cost is free for the harvesting industry. This study concludes that the fish harvesting industry has gained a sustained competitive advantage over the processing industry, based on a more supportive industry-specific institutional framework

    Gjenoppbygginga og omfordelinga av inntekter etter den store sildekollapsen

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    Source at https://okonomiskfiskeriforskning.no/.Denne historiske analysen viser at den store sildekollapsen som fant sted på 1960-tallet, representerte et grunnleggende sjokk i norske fiskerier. Myndighetenes umiddelbare respons på krisa var å tillate fiske av småsild og enda mer subsidier for å berge fiskernes inntekter. Men dette var helt mislykka. Etter hvert førte rystelsene til at forvaltningspraksisen med fritt fiske ble terminert. Samtidig ble det bygd opp en ‘pakke’ med institusjoner som til sammen dannet en ny kvoteregulert forvaltningspraksis. I ettertid kan den nye praksisen beskrives som en økologisk og økonomisk suksess, fordi den har bidratt til å gjenoppbygge et bærekraftig sildefiske. Studien viser imidlertid at institusjonene som ble etablert, også har bidratt til å omfordele verdiene som er skapt de siste tiåra i pelagisk fiske. Færre og større fartøy har fått nyte godt av ‘de gode tidene’ i sildenæringa. Det har også funnet sted en sterkere regional konsentrasjon av kvoter. Særlig godt ut kommer Sør-Norge generelt og sildeklyngene i Austevoll og Herøy spesielt. Kvotekonsentrasjonen som har funnet sted, har redusert sildenæringas tradisjonelle rolle som bidragsyter til sysselsetting og bosetting i norske kystsamfunn. Studien problematiserer til slutt om meravkastninga som blir skapt i sildefisket, blir fordelt rettferdig mellom de ulike interessegruppene. Det blir argumentert med at det norske folket som eier silderessursene, og staten som sørger for å forvalte disse bærekraftig, også har legitime krav på residualavkastninga. Disse gruppene kan i tråd med strategisk teori anvende sin forhandlingsmakt til å appropriere sine relative bidrag

    Robuste sjømatinntekter også under COVID-19 pandemien

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    Published version available at: https://okonomiskfiskeriforskning.no/publication/okonomisk-fiskeriforskning-2022-1/Norge er verdens nest største eksportør av sjømat. Inntektene skaper arbeid og aktivitet i lokalsamfunn langs hele kysten. Denne studien undersøker hvor sårbare inntektene til sjømatnæringen har vært under Covid-19 pandemien som har preget mesteparten av 2020 og hele 2021. I tillegg til å analysere inntektsutviklingen på aggregert nivå for fiskeri og havbruk, presenterer studien sektorvise analyser for laks, hvitfisk, pelagisk fisk og skalldyr med fokus på de viktigste artene i hver sektor. Funnene viser at inntektsstrømmene til sjømatnæringen ikke ble “smittet” av pandemien. De viste seg i stedet å være svært robuste også under pandemien. I det så langt siste hele pandemiåret (2021), eksporterte Norge sjømat for rekordhøye 120 milliarder kroner. Eksportvolumene av de viktigste artene har aldri vært høyere. Det har heller ikke prisene. Kronesvekkelsen som fant sted i starten av pandemien, ble kortvarig og ga beskjeden drahjelp til norsk eksportindustri. Studien avslutter med å diskutere hva som skiller pandemikrisa vi nå opplever fra tradisjonelle ressurskriser i sjømatnæringen.Norway is the world’s second-largest exporter of seafood. The income creates work and activity in local communities along the entire coast. This study examines how vulnerable revenues to the seafood industry have been during the Covid-19 pandemic that has affected most of 2020 and the whole of 2021. In addition to analyzing the revenue development at the aggregate level for fisheries and aquaculture, the study presents sectoral analyzes for salmon, whitefish, pelagic fish, and shellfish with a focus on the most important species in each sector. The findings show that the income streams of the seafood industry have not been “infected” by the pandemic. Instead, they have proven to be very robust even during the pandemic. In the last full pandemic year (2021), Norway exported seafood worth a record NOK 120 billion. The export volumes of the most important species have never been higher. Neither have the prices. The weakening of the krone, which took place at the start of the pandemic, was short-lived and did bit give support to the Norwegian export industry. The study concludes by discussing what distinguishes the pandemic crisis we are now experiencing from traditional resource crises in the seafood industry

    Appropriation of economic values in a rights-based fishery

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    This study integrates resource-based and stakeholder theories to explore how values are generated and appropriated in a rights-based fishery. We argue that in the fish harvesting industry, a firm’s ability to create values is critically dependent on stakeholders outside the firm’s boundaries, such as society in general (the principal owner of the natural resource) and the fisheries management of the government. The latter protects the resource from being overfished, and it decides who will get the rights to fish. The empirical context is the seagoing Norwegian purse seine fleet, which has gradually created significant values relative to revenues through the 32- year study period (1985–2016). Specifically, the value appropriation between key stakeholders under a stepwise, more liberalized individual transferable quota system is described and analyzed. The findings show that the vessel owners’ share of added values increased gradually from approximately 7% in 1985 to 45% in 2016. Conversely, the labor share dropped from 75% to 42% during the study period. The society’s share of the values added (corporate taxes) increased from − 5% (net subsidies) to +9% (net tax income). The present study concludes by discussing the findings and their policy implications

    Bosmanfellah

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    Egenutvikling av spillere er god latin, men hvis ungdommene forlater klubbene gratis ved endt kontraktstid, slik stortalentet Mohammed Fellah i Vålerenga ønsker, settes klubbøkonomien sjakk matt igjen
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