This paper reports a case study conducted to identify barriers to the successful implementation of activities as part of a planned strategy in a Norwegian ferry-cruise company. Data were gathered among workers on one of the company's vessels using a structured sequence of questions with...

Legal tax planning instruments can be considered as rather complex innovations whose adoption requires knowledge and motivation. A set of interrelated hypotheses is derived from the adoption of innovations literature and is tested empirically. A LISREL causal modelling approach was used in...