One of the key requirements of today's management accounting is the identification of the scopes of responsibility for the costs. There is a theory that to each cost, there should an assigned person who is responsible for it (Leszczyński Z, Wnuk T Controlling, Fundacja Rozwoju Rachunkowości w...

In many cases fjords cause disconnections in the road network, calling for the service of ferries. The construction of bridges or subsea tunnels may, however, substitute the ferries, often financed by toll charges. In this paper we use data on commuting flows from a Norwegian region with a high...

The distance puzzle has been wildly discussed in the literature since Leamer and Levinsohn (1995) shed the light on it. This puzzle simply says that "the world is not getting smaller": distance still matters to account for trade. This is reflected in a decreasing distance of trade (DOT), or in a...