Presentaion of the Major in Business Law, Tax and
Accounting
Ignacio García de Olalla, portfolio coordinator

12/05/16

1


Welcome!
• Portforlio coordinator Ignacio García de Olalla
Office A5-007 (ytre)

• What is the role of a portfolio coordinator?
A link between students/academic staff/administration
Ensuring the quality of the course portfolio in the major
Organising the Master Thesis
approving the thesis topic and thesis advisor.
responsible for thesis seminars in the program.


Specialization in business Law, Tax
and accounting
• What have you chosen?
• What opportunities gives me this
specialization?
• Overview of the specialization
• About our master students
• Master Thesis – Help!!!???

Goals of the MSc Business
Knowledge
Students in the MSc Business will acquire general management skills founded on solid knowledge
of several disciplines of business, critical thinking and effective communication. The core fields of
business such as financial economics, economics, marketing, management, strategy, accounting,
auditing and tax are all represented by majors in the programm, and students will be able to apply
theoretical frameworks within several of these disciplines to real life business problems.
Skills
Students will be able to use quantitative methods in statistics and mathematics in the analysis of
business relevant topics, have general skills in ethical thinking and be able to identify ethical
aspects within the core fields of business, be effective communicators – both orally and written,
have a solid theoretical understanding of a core fields of business, with proven ability to apply in
the study real life business problems, be able to take advantage of several disciplines in the study
of business and management relevant topics.
Reflection
Students are aware of conflicting interest involved in decision-making – both in politics and
management, and being trained in identifying relevant ethical dilemmas in the management of
business


Business Law, Tax and Accounting
The major in Business Law, Tax and Accounting provide students with thorough
and advanced knowledge in legislative issues that are of particularly important
to companies and governmental agencies that keep an eye on how companies
behave.
The accomplishment of a decision or an action that may look reasonable and
profitable from a financial point of view may be impossible to carry out because
law prohibits it or because it’s legal consequences have been overlooked.
Thus, before decisions to act or remain passive are made, someone needs to
check out the legal consequences.

Good knowledge in law is not only necessary in order to avoid violations and
costly mistakes. It is also fundamental in order to be able to take advantage
of the opportunities that are given by the legislation and the everchanging environment. Thus, companies and individuals that possess a solid
understanding of the legislation that surrounds business activities have a
competitive advantage: They are able to take appropriate decisions without
making legal mistakes


What opportunities gives me this specialization?
•

The specialization is based on the market’s need for people with both economic and juridic
competence. Decisions that taken from a merely economic perspective make perfect sense,
might be in collision with the Law and with regulations.

•

The specialization suits perfectly for those who wish to work in the private or the public
sector with:
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Financial reporting
Acquisitions and divestures of companies
Mergers and demergers

Financial accounting and valuation
Tax planning
Economic crime
Consulting


The major consists of 6 courses divided in 3 semesters:
Semester
1. semester:

2. semester:

3. semester:

6 ECTS

6 ECTS

GRA 6035 - Mathema GRA 6031 - Micr
tics
oeconomics

6 ECTS

GRA 6038 - Applie GRA 6211 - Finan
d Business Ethics cial Accounting
Theory
CORE

CORE


CORE

GRA 6276 - Research
Methods for Master
of Professional Ac
countancy

GRA 6036 - Multiv GRA 6210 ariate Statistics
Business Analysis
and Valuation
CORE
Using Financial
Statements

CORE

Electives/internship/Exchange

4. semester:
GRA 6214 Selskapsrett transaksjoner, børsog verdipapirrett

6 ECTS

GRA 1900 - Master Thesis

GRA 6213 Selskapsrett selskapsformer

6 ECTS
GRA 6212 - Financ

ial Reporting and
Analysis

GRA 6215 Skatterett selskapsbeskatni
ng og avgiftsrett

GRA 1900 Master Thesis


3rd Semester MSc in Business – the semester where YOU make the choices

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During the 3rd semester, 24 ECTS (out of 30 ECTS) are «free» in terms of you deciding yourself which
courses and activities you want to do.
Many possibilities open for the students, but you are to explore possibilities outside your major – the third
semester is thus often called the «breathsemester» (breddesemester)
In the third semester, you can:
Go on exchange – either a whole semester or a half semester
Do an internship – either in Norway or abroad
Choose to get knowledge within different subjects than your major
(could be very diversified – up to 4 courses from 4 different majors)
(or could be more specialized – 3 courses within another major)
It will also be possible (within some limitations) to do summer schools within the structure of your program
More information about the different possibilities will be provided to you during the first semester, but be

aware that it is the results from the first semester which will decide which options are open to you


About being a master student
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More responsability!
A different type of teaching??????
Alternative ways for evaluation are used:

•

From GRA 6212 Financial Reporting an analysis course description :
Your course grade will be based on the following activities:

- Individual and/or group class work in the form of a mix of some/ all of the following:
hand in of case write ups, projects, and home works; case presentations and
discussions as well as class participation.
- Written final term paper.
Specific information regarding student evaluation beyond the information given in the
course description will be provided in class. This information may be relevant for
requirements for term papers or other hand-ins, and/or where class participation
can be one of several elements of the overall evaluation.


Master – norsk eller engelsk?
• A combination!
- Some of the teaching is in Norwegian,

some in English
- Your master thesis topic is important to
«decide» which language to use.


Master Thesis – help!!!???
• First of all – It is fun and interesting to do
research about a topic related to your master!
• What are the possible areas for a master
thesis?
• What possible supervisors??


Possible supervisors from the institute of Business Law, Taxation and Accounting:
NAVN

TITTEL

OMRÅDE

Cathrine Bjune

Førstelektor

Skipsfartsjus

Pål Berthling-Hansen

PhD


Økonomistyring

Tore Bråthen

Professor

Selskapsrett

Sverre Dyrnes

Studierektor

Regnskapsanalyse/Verdsettelse

Jeff Downing

Post Doc

Regnskap

Ole Gjems-Onstad

Professor

Skatterett

Ignacio Garcia de Olalla Lopez

Førsteamanuensis


Finans/regnskap/Corporate
Governance

Dag Jørgen Hveem

Studierektor

Personlig økonomi og jus

Roy Kristensen

Høyskolelektor

Skatterett og merverdiavgift,
økonomisk kriminalitet

Erland Kvaal

Professor

Regnskap

John Christian Langli

Professor

Regnskap

Tonny Stenheim


Førsteamanuensis

Regnskap/revisjon

Ingunn Myrtveit

Professor

Økonomistyring/IT

Janicke Rasmussen

Førsteamanuensis

Corporate governance


Mulige veiledere fra institutt Regnskap, revisjon og jus:
NAVN

TITTEL

OMRÅDE

Flemming Ruud

Professor

Revisjon


Hans Robert Schwenke

Professor

Regnskap

Espen Skaldehaug

Førstelektor

Økonomistyring

Tor Tangenes

Førstelektor

Økonomistyring


Some current projects…….
Flemming T. Ruud

Key audit matters: What are the difference in topics between Norwegian listed companies, and why differences occur?

Flemming T. Ruud

Internal Auditing: An examination of the internal auditing's integrity.

Roy Kristiensen


In what kind of consulting industry in Norway are tax evasion most common?

Roy Kristiensen
Roy Kristiensen

Fordeler og ulemper med en belopsgrense paa 40 000 kr som kontantvederlag som forebyggende effekt p[ skatt.
Hvordan vil illojale selskapsstrukturer mellom landegrenser og likhetsprinsippet bli påvirket av de nye skattereglene fra 2016?

Anders Mikelsen

VAT on financial services: emphasis on the contents of the law and the consequences for the financial sector

Anders Mikelsen

Justeringsregler ved bruksendring av fast eiendom

Anders Mikelsen

Flypassasjeravgift

Morten Lund

Finansielle og juridiske aspekter ved oppkjøp og fusjoner av selskaper

Sverre Dyrnes

Examine the accuracy of relative valuation methods in the Norwegian insurance industry

Sverre Dyrnes


How could an alternative approach to valuation of digital intangible assets affect media and entertainment companies in the
digital age_

Sverre Dyrnes

Valuation: an empirical study of different valuation models and terminal value estimation problems among Norwegian analysts.

Sverre Dyrnes

Valuation: an empirical study of RIV-E and RIV-B

Sverre Dyrnes

Big Norwegian Acquisitions


Some current projects…….

Petter Gottschalk

Økonomisk kriminalitet: en vurdering av Deloitte's granskningsrapport vedrørende Vimpelcom saken.

Petter Gottschalk
Petter Gottschalk

To what extent was the corruption examination of Telenor's involvement in Vimpelcom successful?
Hvordan blir varsling behandlet i praksis?

Pål Berthling-Hansen


Housing prices in Norway

Ignacio Garcia de Olalla

Equity research in Private Norwegian Firms: changes in capital structure in private Norwegian firms after the 2006 dividend
reform.

Ignacio Garcia de Olalla

Social capitals influence on small firm behavior in Norway

Ignacio Garcia de Olalla

Fundamental valuation: an examination of speculative value relative to industry.

John Christian Langli

Tax avoidance in regards to value creation

John Christian Langli

Effect of accounting competence on earnings quality in companies exempt from audit requirement

Tor Olav Nordtomme

Human capital in Norwegian listed engineering companies

Caroline Dale DitlevSimonsen

How the Board of Gjensidige distribute funds and how the statutes are being met at a regional level



Some former projects…….


Your roll?
• For a better learning environment it is
important that the students and BI are in the
same team.
• Have good contact with your classmates and
with the class representative.
• Bring things up before they become big
problems


Thank you for your attention
• Questions???
• Do you have any doubts or questions:

Tel 46410568