Annual Report

www.cmi.no 1 • CMIS EXECUTIVE BOARD 2 • DIRECTOR’S INTRO Knowledge for global development and justice. 4 • 2018 HIGHLIGHTS Annual Report Annual 36 25 22 Publications 2018 16 14 Staff list 12 CMI Organisation 11 06 05 Contents

Auditor’s Report Board of Directors' report Board of Directors 2018 2018 Highlights intro Director's 2018 Statements Financial Foralmost 90 years, CMI has addressed challengesof time our Working greatest the on Director's intro: excellence knowledge available use. for practical real-world challenges by combining research with Michelsen, defined the institute’s the defined Michelsen, Council very has been research output Our founder, Our late the Christian successrate Research we in had the also made important steps to further to steps further also important made to have doing been in 2018.our staff over-arching purpose: global inequalities in inequalities global human life EU in elsewhere.both and the high huge knowledgethe that addresses this mission by forward carry humbly increase devoting conditions. tolerance and mutual understanding between nations and peoples. and nations between

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5 • DIRECTOR’S INTRO 6 • 2018 HIGHLIGHTS “When I was still a rookie, a colleague told colleague a rookie, a still was I “When Highlights 2018 research Tracing the of impact CMI’s Fjeldstad Impact and comfortable shoes,"comfortable and me that our most important tool, was good was tool, important most our that me

Series. in CMI a new series, the CMI Impact series, series, CMI Impact the series, a new and to www.cmi.no. result?what was the Read more at problem, waswhat the did we do, and ofour footprints wherethe we trace projects, from development challenge challenge development from projects, research. the impact

practice. research first on We issue people aims narrate This begins Odd-Helge Odd-Helge begins of to year and the influence the policies. we life new launched cycle

policy What CMI of

One ofOne our main strategic goals is to increase New research funders and won our EU first and US AID projects. expand Unable to the address the root causes rootUnable the address causes to the Fund,Mason University, George and forests. and IDPs. and thought leadership research and thought on aims tothisproject U4 deliver new for fragile with In of how to approach anti-corruption responsefor refugees Middle East policies to address displacement in issues in the natural resource sector resourcenatural issues in the sector investigate Corruption community US AID: TargetingNatural Resource Urban Displacement, Development EU Horizon 2020: Refugees in the City: Refugees City: the in 2020: Horizon EU and Donor Policies Donor and in the Middle East our

cooperation displacement, instituting an funding

host emphasis

countries. the is

base. an key searching with on

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U4 releasedU4 new improved courses on the New online courses Essentials of anti-corruption: essentials collaboration with an e-learning expert. of 2 is an expert-led course designed course 2 is an expert-led Module One is a one-hour self-paced self-paced is one-hour a One Module address and to on on knowledge basica learners gives that module developed sector. health in the corruption

anti-corruption equip anti-corruption, development overhauled negative learners a of

new core

effects our goals. in with specialized concepts. the

course designed confidence We justice of

corruption have

Module on course sector anti- also in to

Collective sustained by social norms. to anti-corruption reform A social norms approach

behaviours Social norms areSocial norms rooted in shared violations Practitioners strategies to relieve pressures strategies so these suited

and anti-corruption and attitudes that to the given context, and use and social norms given context, norms Social norms is anew is topic U4 norms Social diagnose threat citizens

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7 • 2018 HIGHLIGHTS 8 • 2018 HIGHLIGHTS Brilliantacademics and civil actors society Globalto share their knowledge and analysis of global challenges Bergen Global: Making sense from all over world the come to Bergen on global development challenges. This year, Bergen Global is Bergenjointa Global project Global houses one of the largest of one the houses Global specialised addition and by accessed be that can videos and archive of knowledge of podcasts technical notch top in invested and America. Latin and Middlethe East everyone equipment. between books and periodicals on Africa, Asia, Asia, Africa, on periodicals and books investments enable us to build investments an conversations and debates are streamed and recorded the

the to

University we overhauled the venue everywhere. collections

regular Now

Chr.

Michelsen all events,

our of

in

Bergen. interesting Norway . The

Institute Bergen new

In of

Prof. Backlash against democracy 2018: Lecture Annual Chr. Michelsen of Zimbabwe, addressing the increasingly increasingly the addressing Zimbabwe, of human rights across globe. the hostile Brian climate Raftopolous Michelsen Annual Lecture, where Lecture, Annual Michelsen Michelsen’s Every we practitioner challenge us. invite against year a birthday, on distinguished to democracy from come March the we and 15, host University inspire scholar Christian and the Chr. key and or

Janmyr Asylum: ‘Legitimizing’ Lebanon’s Rejection of Rejection Lebanon’s ‘Legitimizing’ Asylum: University of Oslo. Lebanon’sparadoxical approach to refugee Center for Human Faculty Rights, of Law, research 2018: Maja Janmyr for excellent development Chr. Michelsen Prize International the 1951 Refugee Convention politics

won and The age under the of 40. Norway Chr. and inspire development-related development-related inspire and written byin researchera based written research development research should highlight

Migration for law.

award Michelsen's

her Janmyr

of

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9 • 2018 HIGHLIGHTS 10 • 2018 HIGHLIGHTS We important assetimportant NewOur most staff: we welcomed four new colleagues. people from all overworld the to join our international are expanding Accounts. years of experience with researchof years with experience Research Measurement Evaluation. and and leads and U4’s thematic onwork administration. National position at The advisor from Institute economist focusing on how to plan, measure interventions. Cecilie Wathne Petter Lohne Petter

work 2018),

and (Institute and environment. of He

Nutrition and evaluate She is our new Head of is Head new our recruiting came is a development is a has

of is

Marine a

more anti-corruption from senior and

This the

than Research Seafood a adviser senior

best year five

Marianne was at aMaster’s student CMI, and we and CMI, are to have thrilled her and take her PhD on our project Women takeherPhD project onour contractual the oversees and funds judges in states. fragile on the Bench: The role Bench: of the on The female relations date offshore industry. from the came Marianne Tørraasen Maya Havre

Operations studying with is FinanceU4 new our female

Manager. all U4 is candi- PhD a judges partners.

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manages in Haiti.

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Organisation CMI Natural Resources Research Director Poverty Communcation unit development unit Project Research Director Rights/Gender Health Director Humanitarianism/ Research Director Governance Migration Administration, IT and financeand U4 Anti-Corruption Research Director Resource Centre Corruption Social Transformation Norwegian Centre for Humanitarian Studies Centre onLaw and Bergen Global CISMAC

11 • CMI ORGANISATION 12 • CMI STAFF LIST Staff list list Staff Astri Suhrke Astri Knudsen, John Are Lauri, De Antonio Orre, Jangård Aslak Strand, Arne AffiliatedResearcher Director Finance and Administration Vigdis Anita Gåskjenn, Gåskjenn, Anita Vigdis AS OF 31AS DEC 2018 Mæstad Ottar Senior Researcher, Coordinator Senior Senior Researcher Researcher Senior Senior Researcher Senior Researcher Senior Researcher, Coordinator Ingvild Hestad, Hestad, Ingvild Tjønneland, Elling N. Telle, Grøtterud Kari Arriola, R. Leonardo Rakner, Lise Aalen, Lovise Villanger,Espen Tønnessen, Liv Director, Director Research Director Humanitarianism Democracy and governance Management Director

Senior Senior Researcher Deputy Director, U4 Deputy Research Director Research Research Director Research Communication Research Director Research

Torunn Wimpelmann, Torunn Wimpelmann, Ahmed, Ghaffar Abdel AffiliatedResearcher AffiliatedResearcher AffiliatedResearcher AffiliatedResearcher Vibeke Wang, Vibeke Oda Karoline Ringstad, Ringstad, Karoline Oda Gianella, Camila Tobin, A. Sarah Gloppen, Siri Senior Senior Researcher Senior Researcher, Coordinator Senior Researcher, Coordinator Maffi, Irene Marianne Tøraasen,Marianne Ask, Karin Wilson, M. Bruce Sieder,Rachel Langford, Malcolm Brinks, M. Daniel Elin Skaar, Stokke,Hugo Cortes, Barbosa Lara PhD Candidate Assistant Research Researcher doc. Post Researcher doc. Post Gender politics Rights and legal institutions legal and Rights

Researcher AffiliatedResearcher Senior Senior Researcher Senior Senior Researcher

AffiliatedResearcher Senior Senior Researcher

Joar Svanemyr,Joar Arne Wiig, Wiig, Arne AffiliatedResearcher Affiliated Researcher Researcher Affiliated AffiliatedResearcher AffiliatedResearcher Vincent Somville, Somville, Vincent Odd-Helge Fjeldstad, Fjeldstad, Odd-Helge Siri Lange, Lange, Siri Halvorsen, Kristine Sandra Chiksa, Bezu Sosina Senior Senior Researcher Senior Researcher, Coordinator Senior Researcher Strønen, Åsedotter Iselin Inge Tvedten, Ivar Kolstad, Tungodden, Bertil Researcher doc. Post Ragnar Torvik, Torvik, Ragnar Lujala, Päivi Dupuy,Kendra Berge, Oppedal Ivar Lars Hatlebakk, Magnus Ali, Merima PhD Candidate Global health development and Global Natural resources Natural dynamics Poverty Affiliated Researcher Researcher Affiliated Senior Senior Researcher Post doc. Researcher doc. Post AffiliatedResearcher Senior Senior Researcher Senior Senior Researcher AffiliatedResearcher

AffiliatedResearcher

Jan Isaksen HellandJohan Schultz, L. Jessica Arne TostensenArne Adviser, Assistant U4 Director Adviser, Assistant Communication Adviser Sørbø M. Gunnar Wathne, Cecilie Schütte, A. Sofie Mullard, A. Saul Senior Program Adviser Senior Program Adviser Senior Program Adviser Senior Program Adviser Senior Program Adviser Senior Program Adviser Senior Program Adviser Senior Inge Amundsen, Inge Amundsen, Eyolf Jul-Larsen Williams, A. David Kirya, Monica Jackson, David Havre, Mayavadee Eriksson, Fredrik Dolve, Meyer Helene Marie Cunningham, Kirsty Arnestad, Maree Lisa Finance and Operations Manager Operations and Finance Assistant Research Coordinator Publications and Design Corruption ResourceCorruption Centre Anti- U4 and Corruption Emeritus

Senior Researcher Researcher Senior Senior Program Senior

Tineke Lohne, Lohne, Tineke Travel Coordinator Project and Gopsill, Elizabeth Anna Roti Dahl, Johanne Åse Aksel Mjeldheim, Mjeldheim, Aksel Guri K. Stegali, K. Guri Coordinator OfficeSupport Communication Consultant Communication Adviser Communication Adviser Communication Adviser Steinar Hegre, SteinarHegre, Senior Graphic Designer Graphic Senior Administration, Administration, Lars Ivar Høberg, Høberg, Ivar Lars Lohne, Petter Leby,Merete Jørgensen, Pernille Jacob, Christopher Reginald Reidunn Ljones, Ljones, Reidunn Ragnhild Osnes Legreid, Berg, Gravelsæter Kjersti Sjursen, Robert Nilsen, Bjørn-Ivar Finance Adviser (on leave) (on Communication unit Communication Project development unit Project Bergen Global IT Head of Services Head Head of Accounts Head

Administrationand Project Director Project Senior IT Adviser IT Senior Special Librarian IT Assistant IT Head of IT Head IT Consultant Consultant IT IT

and finance finance and (UIB) (UIB) (UIB)

The Board of Chr. Board The Michelsen Aksel Mjeldheim, CMI (Deputy) CMI Mjeldheim, Aksel CMI Orre, Aslak Independent Evans, Alison ( Mjøs Aksel Myrtveit Benedicte Anja Commission for Aid Impact Aid for Commission Mangerud, Gunn Rødland K. Jørgen Chris Synnøve Ravnestad Eikeset Ravnestad Synnøve Samson Kleven Samson Marte Hauge Marte Hansen Kalsås Henriette Davis Lucy Bjørsvik Bjarte Elin Skaar, CMI University Metropolitan Oslo Dybdahl, Ragnhild of Economics School Norwegian Mathisen Berge Ruben Lauritz Board Administration Business and Masters’ students during 2018 during students Masters’ Fund Institute and Chr. and Institute Michelsen , University of Bergen , University Isaksen Chair of the Fund of the Chair Chair of the of the Chair ), The ), The

13 • CMI STAFF LIST 14 • BOARD OF DIRECTORS 2018 2018 of DirectorsBoard Chair of the Board, Chair Board, ofthe Gunn Mangerud Prof. UIB Ass. Oslo Metropolitan University Oslo Metropolitan Prof. School Norwegian The ofEconomics Business and

(Chair Fund), ofthe Ragnhild Dybdahl Administration Aksel Mjøs Aksel Ass. Prof.

Senior Researcher PhD, CMI JangårdAslak Orre for Aid Impact for Aid Independent Commission EvansAlison (Deputy) ofHead Mjeldheim Aksel Senior Researcher PhD, CMI Elin Skaar CMI Section, IT the

15 • BOARD OF DIRECTORS 2018 16 • CMI PUBLICATIONS 2018 Journal for Equity in Health Health in for Equity Journal 176 p. Torsvik The Social Life of Economic Inequalities in Contemporary Contemporary in Inequalities Economic of Life Social The York: Ystanes, Aalen, 2001-2014.” 2018 Press. University Cambridge 216Series) p. Welborne, service In In Binyaruka, Peter John, Bjarne Robberstad, Gaute Torsvik Gaute Robberstad, Bjarne John, Peter Binyaruka, Gaute Robberstad, Bjarne John, Peter Binyaruka, Norway Berdal, Bell, p. 264 Press Russell London/NewYork: Book Arguments Zed (African Books Fjeldstad Odd-Helge and Prichard Wilson Mick, Moore, Brinks, Latin America: Decades of Change of Decades America: Latin States United the in Headscarf and 289 Difference) and p. Inequality toSocial (Approaches (2018) of good health performance 369-380. pp Books and Anthologies and Books Peer ReviewedPeer Articles Journal in Latin America: Politics, Governance, and Judicial Design. Design. Judicial and Governance, Politics, America: Latin in policy and planning planning and policy political decentralisation: Africa’s Inclusive Autocrats. Publications Publications payment Journal of Transport & Health & Transport of Journal Josephine Clive health? Routledge Lovise

Daniel providers? Taxing Africa: Coercion, Reform and Development. and Reform Coercion, Africa: Taxing and utilisation?

and Mats Margit and and Bozena for Josephine

Sarah In In and Rural

International increase Borghi M. and Susanne performance

Journal of Strategic Studies. Journal and (Conceptualising (2018) Ragnhild A

roads Astri (9),33 1026-1036. pp Examining A. Iselin C.,

(2018) case

Borghi Tobin performance van Aubrey The DNA of Constitutional Justice Justice Constitutional of DNA The

and Suhrke Åsedotter

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study 17:14,vol. 1-16 pp Statebuilding “Who Dillen

Muriaas in morbidity . (2018) (2018) Ithaca:

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vol.

of (2018) benefits

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Comparative . Westfall, distributional

Tanzania.” Palgrave Strønen

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Manipulating Manipulating Afghanistan, International payment September, Good (eds) Özge the Macmillan University

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Politics)

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“Delivery Jackson, 1252 2, pp 165-184 pp 2, Voluntary Sector Quarterly Sector Voluntary 2018, 157-185 pp. 2July Volume Issue 3, Gondwe, Thandile, Bjarne Robberstad, Mavuto Mukaka, Mukaka, Mavuto Robberstad, Bjarne Thandile, Gondwe, Getahun, Siri In In In In Intra- Development: Women for and Jobs Intensive Dupuy, 85-101 1, no. 36 pp vol. Law Dupuy, Kamija Nkosi-Gondwe, Thandile Lange, Siri Bjørn, Blomberg, Kirkebø, Kamija Nkosi-Gondwe, Thandile Lange, Siri Blessings, Kaunda, and (PMC) in Malawi: in and (PMC) caregivers` acceptance (2018) qualitative discharge management of severe anaemia in children aged commitment 1-15 pp 984, no. a children: Malawian in anemia of severe management for (PMC) chemoprevention malaria post-discharge human preferences trial.” In randomized post- the for dihydroartemisinin-piperaquine monthly household reduce in in lie less than 5 years old in Malawi: a protocol for a cluster cluster a for Malawi: in protocol a old years 5 than less laws?:

Kosovo: Journal of Development Studies BMC Health Services Research Services Health BMC of Tanzania.” Southeast European and Black Sea Studies Sea Black and European Southeast Lange, motivation.”

the

S. A

Kendra bilateral S. Kendra rights.”

“Post-discharge land: David Tori Pihiri panel strategies

study Tigabu Welfare Phiri, local Bjørn

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and J of agency, study, In institutional aid In Bjarne ournal of Energy and NaturalResources and Energy of ournal Blomberg

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community Bjarne Effects Business and Human Rights Journal Rights Human and Business Bryan BMC Health Services Research and Aseem for to BMC Pediatrics Global regard “Explaining Espen 1993-2012.” countries credibility malaria Robberstad Malcolm Robberstad Lee 47 vol. 89-106 1, no. pp

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petro-governance party restrictive of (2018) no. Non-Profit and Non-Profit S.

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“Managing 10-25 10-25 10.1080/08039410.2017.1366361 10(3): 39-66. pp Arbitrator?” In In Arbitrator?” Anthropological Annual Annual Review of Law and Social Science 39 no. Quarterly Contested Rebuilding of the Nahr al-Bared Refugee Camp, Camp, Refugee al-Bared Nahr of the Rebuilding Contested Sørbø, Sørbø, Somville, Women’s 21,vol. 277-294 pp 311-322 103vol. pp March, no. In In India.” Libois, Langford, Langford, Kolstad, Lebanon, Knudsen, Refugee Knudsen, Ethnicity: Boniface Benstead, Lindsay Wang, Vibeke Ragnhild, Muriaas, 1, 2017 851-868 pp 4, December no. 66 vol. Muriaas, Developing Lust, Reform.” Preliminary Rights Norheim Loaiza, Forum for Development Studies Development for Forum Political Studies Refugees (2018) democracy.” of of by Default: Evidence from a Field Experiment in Rural Rural in Experiment aField from Evidence by Default: reform household 551-580 pp Norsk antropologisk tidsskrift antropologisk Norsk Traditional Taxation: Ellen Litigation In Gunnar

551-569 pp 4, in François Gunnar “Counter-mobilization Olman 135-149 pp 2, no. 34 vol.

Ivar In 37 vol. 96-115 1, no. pp Dulani Ragnhild American Economic Journal: Applied Economics Applied Journal: Economic American Africa.”

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In and Extraction John Authorities and European journal of international law Bruce M. May 2018 28, online: published , first John Rodríguez, International Political Science Review Science International Political and and M. and Lise In in Advocacy Research Arne (2018) and poverty (2018) (2018) L., Political Studies

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Journal of African Studies Tanzania Bjørn and Tvedten, Graca João Fábio Inge, Ribeiro, Tvedten, Tvedten, Tvedten, Thomas Tobin, Telle, Andrew, City.” Gianella, Constituent Wang, Wagner: spaces University Press University In In In Isabel International Mechanisms for Reserved Seats for Women in Parliament Women for Parliament in Seats Reserved for Mechanisms Bertelsen Mozambique.” In editors veintiuno Siglo Aires: Buenos Rasch: Erik Bjørn and Naresh Vatsal Gargarella, Roberto Bjørn and Naresh Vatsal Gargarella, Elster,Roberto Jon, Somville Vincent Maalim, Mohamed Amina Mohamed, Berge, Langford Malcolm and Fauchald Kristian Ole Daniel, Behn, Cham Macmillan, Palgrave Past Frameworks Barugahara, InternationalLaw and are and and eyes with rubbish”: urban waste management in Maputo, Maputo, in management rubbish”: waste with urban eyes el evidence.” aborto en América Latina Estrategias para lucharLatina jurídicas América en aborto and Policy Indonesia.”in In in low-income countries: A literature review and new new and review literature A countries: low-income in Book ChaptersBook por por su legalización y enfrentar las resistencias conservadoras derecho Religions Review of African Political Economy Economy Political African of Review

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17 • CMI PUBLICATIONS 2018 18 • CMI PUBLICATIONS 2018 “Introduction.” ‘racialized’ Jackson, The The Social Life of Economic Inequalities in Latin America: America: Latin in Inequalities Economic of Life Social The Ystanes Anne Kathrine Larsen: Larsen: Kathrine Anne Assemblies. Comparative Constitutional Law and Policy and Law Comparative Constitutional Assemblies. Venezuela.” Commissions.” Publishing Age Information Charlotte: Change 13-30 pp Press, University Cambridge Cambridge: Rasch: Erik Bjørn and Naresh Vatsal Gargarella, Gargarella, Gutierrez, Gilson, Strønen: New York and London: Palgrave McMillan York Palgrave New Strønen: London: and Strønen, Strønen, Skaar, Sieder, Strønen su Ignacio Bresco de Luna and Vlad Glaveanu: Glaveanu: Vlad and Luna de Bresco Ignacio McMillan, pp 153-181 pp McMillan, Social and Stability Social on Revolutions? Insights Neset, Lange, 211-238 pp Macmillan, Palgrave Kubbe: McMillan Palgrave Neoliberalism, 200-276 pp Angola, de Católica Universidade Luanda: Kalandula.” Descolonizar el Derecho. Pueblos indígenas, derechos indígenas, Pueblos Derecho. el Descolonizar Ethnographies of Uncertainty Decades of Change. of Decades Rights Human International Courts. and Institutions, Tribunals, Rights and and London: Lexington Books, pp 133-152 pp Books, Lexington London: and the de deaths colonial inequalities and the crisis of modernity in of modernity crisis the and inequalities colonial to Actualized Democracy: A Psychological Exploration. Psychological A Democracy: Actualized to in local humanos y Estado plurinacional

Kosovo’s reconocimiento.” las Context Iselin Legacy

social mujeres Elin

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in Corruption and Norms. Whyand Matter. Rules Norms. Informal Corruption Lazáro, Siri

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78, May78, 2018 Jones, Sam and Inge Tvedten Inge and Sam mean it (2018)Jones, does What Tønnessen, Tjønneland, The Program on Governance and Local Development, Development, Local and Governance on Program The 4/2018 79 p. Ali, Merima (2018) Merima Ali, Advocacy and Men’s Interests in Malawi. Malawi. in Interests Men’s and Advocacy Gender, Law, and Justice Forthcoming Governance Customer is King: Evidence on VAT Compliance in Tanzania Gianella, Garnier, Caldecott, Women in Islam Women in Suhrke, Working (WIDER UNU-WIDER University Ingrid Hoem Sjursen and Vincent Somville (2018) Somville Vincent and Sjursen Hoem Ingrid Balogun, Paul, Rob Lloyd, Espen Villanger and Mary Lagaay Lagaay Mary and Villanger Espen Lloyd, Rob Paul, Balogun, Resistance: Moral Kolstad, Ivar and Arne Wiig (2018)Wiig Arne and Ivar Kolstad, 2018/75) no. Paper 25 p. Brighton: Mdee, Ephraim Kagoma, Cecilia Odd-Helge, Fjeldstad, LTS (2018) Lincoln Philippa and Williams David Wang Vibeke and Muriaas Lindsay, Ragnhild Benstead, Refugee resettlement. Power, Politics, and Humanitarian Humanitarian and Politics, Power, resettlement. Refugee Practice of Results-Based Management. Results-Based of Practice against and a (2018) (2018) 28 83) no. p. Paper Working (ICTD (ICTD) (2018) to be poor? be to and and Firms’ Compliance Costs in Africa pp 1-35 pp to informationon self-serving elitebehaviour? i External Reports External Articles Journal Non-Refereed in Mozambique independent review of the Indonesia-Norway cooperationon politikk og forvaltning politikk reducing reducing greenhouse gas emissions from REDD+

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mill origin, 2018 and the to in

Income statement Amounts in 1000 NOK 1000 in Amounts Total operating revenues revenues Other revenues Project Operating revenues NET RESULTNET tax before Total financial income/expenses financial costs Other Other interest costs loan mortgage Interest cost Interest financial income Other income Interest Financial income/expenses Operating result Total operating expenses Other Depreciation Payroll expenses expenses Project Operating expenses ANNUAL RESULT Tax result net on

operating firm to enterprise in cost same

expenses

2018 Note 2,3 3,4 11 2 1 5 75 809 75 77 033 77 76 306 76 15 760 15 51 156 51 1 281 1 1 224 1 8 110 8 2018 -390 -570 -121 337 337 727 243 62 -5 0 0 80 464 80 81 290 81 19 889 19 81 465 81 51 139 51 1 288 1 1 001 1 8 148 8 2017 -588 -925 336 412 412 107 175 -96 -11 0 0

25 • FINANCIAL STATEMENTS 2018 26 • FINANCIAL STATEMENTS 2018 Balance sheet as of 31 Dec 2018 Amounts in 1000 NOK 1000 in Amounts Accounts receivable Accounts Debtors CURRENT ASSETS Totalassets fixed Long receivables term assets fixed Financial Totalassets fixed tangible Equipment, etc. inventory Jekteviksbakken at Building Tangibleassets fixed ASSETS FIXED ASSETS Investments Total debtors debtors Others TOTAL ASSETS Total assets current deposits bank and Cash Shares in other companies Note 6 5 5 7 8 43 033 43 79 944 31 331 31 36 910 42 14242 41 712 41 5 580 5 1 018 1 4 561 4 2018 430 891 0 44 100 44 48 42948 92 529 42 740 42 43 141 43 41 105 41 6 562 6 7 324 7 2017 401 959 762 0 TOTAL LIABILITIES AND EQUITY Total liabilities Total liabilities current Tax payable liabilities term short Other Public payable Accounts Current liabilities loans Long-term Long term liabilities Pension funds LIABILITIES Total equity equity Other Retained earnings fund Original capital Paid-in EQUITY LIABILITIES AND EQUITY Aksel Mjøs Aksel Andrew Norton payable duties Mæstad, Ottar Bergen, 15Bergen, March 2019 Gunn Mangerud, Mangerud, Gunn Aslak Jangård Orre Aslak Director Chair Note 11 10 4 9 9 15 300 15 79 944 24 250 24 26 545 26 22 623 22 33 071 33 57 321 57 Ragnhild Dybdahl Ragnhild 2 465 2 7 323 7 4 061 4 2018 Elin Skaar 0 0 30 000 15 300 15 40 243 40 34 743 34 22 285 22 70 243 70 92 529 1 538 1 6 985 6 3 962 3 2017 0 0

27 • FINANCIAL STATEMENTS 2018 28 • FINANCIAL STATEMENTS 2018 Cash flowCash statement 2018 Amounts in 1000 NOK 1000 in Amounts Change in cash and cash equivalents cash Change and in cash at 31 ecuivalents December cash and Cash at 1January equivalents cash and Cash FLOW CASH IN TOTAL CHANGE NET activties financing flowfrom cash Net bonds shares and in value, Changes ofChanges shares Repaymentof loans long term activities financing flowfrom Cash investments flowfrom cash Net Purchase of investments flowfrom Cash Changes in receivables long term Changes in pension assets/liabilities scheme Depreciations result Annual acitivities operating flowfrom Cash Net cash flow from operating acitivities operating flowfrom cash Net payable Changes in receivables term Changes in other short receivables Changes in trade tangible assets fixed liabilities term other short and 31 331 31 41 105 41 -5 750 -5 -5 750 -9 774 -9 774 -3 742 -7 172 -7 2 001 2 1 281 1 2018 -282 -256 -282 337 68 0 0 45 584 45 41 105 41 -5 000 -5 000 -4 479-4 -4 479-4 -1 277 -1 1 042 1 1 288 1 2017 -182 -768 521 412 0 0 0 7 The annual report is prepared according annual report The to the Accountingprinciples Accounts receivableAccounts other and receivables are listed Closed projects/accounts receivable/accounts receivable/accounts projects/accounts Closed Chr. Other Grants Short term investments (stocks and sharesand are (stocks investments term Short Fixed valued as currentvalued lower are assets) at the valued sheet Long comprise creditorswithin due currentNet assets Norwegian Currency and valuationassets and of Classification asset are acquisition accepted the exchange rate 31 on Dec. classified as long-term debt. or one estimate of commissioned of recognized as other financial income. payableheld in foreign are by valued the currency held balancein the at sheet nominal value. in Short-term investments Receivables RevenuesProject liabilities acquisition the project long-term Current assets are valued at the lower are at the valued ofCurrent assets recognized at nominal value. time Michelsen year,

against term will

case date. entries and

assets

based be of accounting completion. and creditors

of cost Dividends other Accounting written estimated remittance.

creditors. non-incidental cost entries research

are Fund are

and on contributions valued classified and accrued are fair down

(CMF) principles. related The

and total recognized

are value. Outstanding fair Revenues Act

by to level recognized other and hours value hours reduction the the as

1998 to Short of mortgage fixed cost are fair goods distributions completion at and at and

from and

term value recognized nominal of the amount assets other in other by acquisition, circulation.

generally value creditors balance the external loan amount. costs. value. costs level and/ with is

the are are an at

The recoverableThe amount greater is the of net the Tax premiumThe paid is pension regarded as the cost Tax Tax

selling Direct maintenance costs are expensed as incurred, as incurred, are expensed maintenance costs Direct Property whereasimprovements and upgrading are assigned Cash flow Cash asset areit recorded balance extent in tothe sheet the accounting depreciated differences, to present their value. the to tax the classified and as period wagefor in the the cost cash, bank deposits and other short term highly other and short bank deposits cash, exceeds out changes ttmn. both profit loss statement. and less. months or indirect is more likely than not that the tax assets willis be more likely assets not tax than that the use, utilized. liquid Fixed assets Fixed Pensions the basis expenses

deductible the asset.

within cash

tax is placement acquisition price estimated method. written in of the payable

flow deferred If and existing both the

profit over and carrying in estimated

deficits the statement same equipment down positive Cash

value the with

and future cost

for temporary profit tax. estimated

value and period. taxable the to in original and at Deferred and

recoverable cash and use. the the cash

accounting is depreciated of negative, loss are

presented year flows differences recoverable Deferred In profit

a equivalents useful maturities non-current tax assessing account capitalized end. are is together

economic amount, are calculated

discounted period Temporary along tax using

between balanced comprise

of includes amount. value assets

three

asset with with

and and the the life. on in

29 • FINANCIAL STATEMENTS 2018 30 • FINANCIAL STATEMENTS 2018 Other of Bergen)CMI Nygårdshøyden company and University (a Eiendom the building under own the real-estate NOTE 1 NOTE 2 to revenues 2015-2018. acollaboration from period agreement for the related to costs of the maintenance and upgrading for future owners’fund building, parts ofthe and the joint manage expenses. operating revenue Other and Other respectively under income statement insurance in Cost Income SHARE CMI'S NOK 7 revenues044 project are stated partners, 399 contributions without to cooperating *External TOTAL PROJECT REVENUES Chr. Michelsen Fund Grants Project Abroad Norway distribution Geographic Jekteviksbakken property revenues revenues exclusive of the premium JOINT PROPERTY JOINT PROJECT REVENUES property. are have 31. included and increased The They accounting. joint in have the partners* cooperating from ownership’s established CMI CMI NOK accounts owns 174 income a 641 44.41% joint according in is housing 2017 first of the and to to ownership, NOK joint the foremost owner’s property. 1 224 17 334 000 17 000 334 53 257 722 57 215 032 75 032 809 22 551 22 311 Sameiet

1 260 000 1260 000 contributions 267 share. Income 20 066 20 96 628 96 in 2018 2018 2018 2018. Jekteviksbakken This and This is to costs included a 15 727 000 15 727 000 23 588 388 23 388 588 57 702 033 64 523 64 421 81 290 421 is maintenance 1 040 000 000 1040 mainly from 18 937 18 94 894 94 31, 2017 2017 2017 in

the due the to

* Figures 2017* Figures 2017 report Annual in are relation adjusted in reported earlier to NOTE 3 Other costs Pension security Social Salaries TOTAL services Other regarding fees pensionConsultant tax and Audit for accounts TOTAL costs social Other Auditor's fees (excludingAuditor's fees VAT) offered in employment relationships. rate interest standard rate equals the The Long-term to loans employees amount 97 to NOK 000. shares) or obligations (bonuses event in are the There contractual no of termination of 1/3and by CMF, 119 NOK 733, in 2018. CMI CMF and paid by CMIPension costs Other salary Director's Leadership remuneration Employees equivalent full-time

benefits benefits SALARIES AND SOCIAL COSTS SALARIES share are fees members' Board Board. same the 2/3paid with 239 by NOK CMI, 465 40 391 40 326 51 155 766 6 000 153 6000 3268 372 1059 621 1188 623 544 093 544 200 022 022 200 118 666 242 032 951 821 33 060 060 33 10 336 8950 2018 2018 2018 56 employment. 40 828 40 403 51 139 439 1 036 160 1036 6178 068 2 663 769 2663 1167 777 121 548 939 283 184 870 291 922 529 917 26 900 26 900 80 152 80 10 069 * 2017 * 2017 2017 58

31 • FINANCIAL STATEMENTS 2018 32 • FINANCIAL STATEMENTS 2018 The 67 at CMI are persons enrolled by in this 31 scheme Dec AFP CMI CMI CMI AFP - Early Retirement Scheme Retirement AFP -Early NOTE 4 scheme. pension -employees’ scheme shareDefined-contribution is 2% premiums the and are charged as expenses according transition the the classified of 7% with between for of loss basis. Compensation pension has is Defined-contribution pension scheme pension Defined-contribution RESULT SST SST before costs Net Administrative Deposits dependent NOK ordinary Act

pension defined-contribution and participates (Early is obliged scheme 5 of the of

The from 1G as to 077

retirement PROVISION FOR PENSION PENSION LIABILITITES, COSTS Obligatory up to 7.1G,salaries 25.1%for and between salaries

public

wage employees schemes of and number plan defined to in

the costs in

in 7.1G 2018 have was cost Norway. pension, the member of

that for agreement) Pension LO/NHO-agreements, benefit sustained a related in to years pension

pension the employees compensate satisfy The and still profit in plan to Scheme 795 NOK with pension 769 was recorded as salary in 2018. annual is being service, for scheme this scheme financed this from to and

1 under plan,

defined employed their Act. disabled premium

the and loss salary in concerns of

by loss. continuously. the CMI place age was statement. which which contribution payment

at age

employee.

for The of has by terminated satisfying time

62. this of CMI. enables all

employee’s compensation as

62.

staff of This of is of Chr 2018. The regarded

retirement a This 01.01.17 The scheme premium, in the all arrangement Michelsen 31 cost 7.1G 25.1G. and

20% employees is scheme of pension737 NOK base, 839 in 2018. share Act

July a

will defined as will an position of closed

and the 2018. which was agreement be 2 544 530 530 2544 consist Obligatory 2 608 564 564 2608 2976 372 Institute fulfilled 367 808

pension the regarded gives to 64 034 034 64

NOK contribution

the The or in choose 2018 benefits

of 2018 more. a defined the

2 a incurred benefits cost was life-lasting 544. yearly Pension as requirements to is Premiums salary from entered for 2.5% retire

In pension

benefit payment, a the relation are Scheme. pension the

of 3 209 828 3209 2745 225 on 2813 171 and addition period calculated 396 657 between all National a

67 945 are pension scheme receive yearly salary set to which 2017 CMI paid cost and the by to

Depreciation of NOTE 5 CMI to* Loans both long-term employees loans short-term includes and NOTE 6 NOTE 7 claim is towards not in CMI’s NORCE. rights balance, CMI upholds these but NORCE in to sharesloan the right to CMIconvert has but the loan, the from repayment no interest no payments and the Accumulated depreciation 01.01 Acquisition this year Acquisition 01.01 cost Acquisition cost cost Acquisition 31.12 yearDepreciation per life (year) Expected Depreciation this year Decline/sales this year Pre-invoiced/Advances customers from TOTAL revenues non-invoiced Earned, receivable Accounts TOTAL Loans to employees * Running account 31 Jekteviksbakken Sameiet Balance value 31.12

case split issued

the in AS. 1992.

TANGIBLE FIXED ASSETS RECEIVABLES FINANCIAL FIXED ASSETS share a Due subordinated is related building new to the in Jekteviken as 1Aug from 2009.property

The capital to the loan

precautionary is

agreement expanded. loan of NOK 51 393 154 51 393 154 Jekteviken 41 711 999 1 027 863 8 653 292

was Property Property CMR principle/uncertainty 17.4 reconfirmed

has 2% 50 mill -

merged Installations Installations to 282 164 282 164 282 building 272 759 Chr. in

9 405 9 with 10% a Michelsen 10 new 0 0

on several 3, 5 and 10 5and 3, when agreement 4 124 896 4 124 896 3 723 917 inventory furniture, 157 562 157 243 417 243

other Research Office Office -20 441 709 this 3 871 937 4 561 471 689 534 689 228 221 662 953 662

891 174 conversion - research dated 2018 2018 machinery (CMR) 3 883 6153 883 3 883 6153 883 6153 883 5 Office Office

institutes May 33% in might connection 0 0 3 - 2004. -28 906 289 -28 906 42 142 320 42 59 665 401 59 829 683 16 260 824 happen, 5 253 503

1 280 685 280 1 1 308 5131 308 6 562 016 to 282 164 586 392 586 372 509 372 958 901 There

become 2017 2017 Sum with the is -

33 • FINANCIAL STATEMENTS 2018 34 • FINANCIAL STATEMENTS 2018 The 31 Dec CMF NOTE 9 NOTE 8 NOTE 10 as of Unpaid deducted By of value the the for DNB mortage loan NOK 25 000 000 25 NOK 000 loan for mortage DNB of in Total of as 31.12 Equity resultNet year ofthe Mortgage loan DNB loan Mortgage Chr. Michelsens Fund (CMF) Equity

the Jekteviksbakken 31 property property provided

Dec joint as of 2017 2263 was NOK 896.

EQUITY INCOMEDEDUCTED TAX 2018 property. buildingthe site at apotential resale. DEBT DUE LATER THAN 5YEARS deed, 01.01 in a Jektevikbakken long-term NOK CMI

31.

An

2 The owns

underlying 034 loan

loan a 857 part 31, to

was is 31 Dec CMI

gnr. of ground deposited

repaid the 164 with Retained earnings building 2018 200. is 2034 NOK

lease and bnr. a on balance

replaced

1436 is 7 322 688 7322 688 6 985 480 a and

securing 337 208 337 separate the snr. of

by NOK building 2

UiB/Magør a in bank

mortgage Bergen 30

Paid-in capital Paid-in site account. mill. 15 300 000 000 15 300 15 300 000 000 15 300 24 250 000 24 250 000 24 250 000 24 000 250 in Kommune,

per

the loan accordance

01.01.2018, The right 2018

in

DNB - - corresponding

to is

receive pledged with

ASA. for CMI’s 30 000 000 22 285 480 285 22 480

30 000 000 22 622 688 22 622 688 According

payment the as 337 208 figure security fraction building Total 2017

for to - at

NOTE 11 Deferred Sum tax Sum of effect tax years This Change in tax deferred Tax payable Tax year this Use of tax loss carried forward carried loss Use oftax Tax forward carried loss before base tax differences Change in temporary Permanent tax before result Ordinary base tax Calculation Deferred income tax liability (22%this liability year, income tax Deferred 23 year)last % Sum forward carry Loss Profit acount loss and Pensions Provisions assets Fixed Goods Receivables Temporary differences outlined base tax Sum tax

differences TAX assets are not rate change in tax recognized in the balance sheet as future taxable -2 115 348 -3 625 020 -664 537 -664 -201 728 -201 -672 510 -672 -151 325 220 843 220 201 728 201 132 211 132 income 2018 0 0 0 0 0 0 0 0 0 0 is not made -2 499 440 -3 373 679 -240 983 -240 -225 623 -225 -296 320 -296 320 -296 -874 239 -874 -775 946 -775 170 286 probable. 2017 0 0 0 0 0 0 0 0 0 0

35 • FINANCIAL STATEMENTS 2018 36 • AUDITOR'S REPORT Auditor's report 37 • AUDITOR'S REPORT 38 • AUDITOR'S REPORT 39 • AUDITOR'S REPORT 40 • BOARD OF DIRECTORS' REPORT international formulation, CMI America. Latin and East issues. on major (CMI) Institute Michelsen Chr. +47 557065 From abroad: +47 47938000 Chr. Michelsen Institute (CMI) development combines international The

geographical

development improve applied and centre human

the and focus

issues. in basis rights theoretical policy-oriented is Norway N-5892 Bergen P.O.Box 6033

Sub-Saharan is for an issues independent, decision-making research. and

Africa, and on international applied Our Bergen Jekteviksbakken 31 Visiting address: Southern non-profit research and development promote and conditions research intends Central

public research. institution that Asia, to E-mail: [email protected] assist affect debate the www.cmi.no Focus Middle policy and such on is a