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Bifröst Journal of Social Science Tímarit Um Félagsvísindi

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Bifröst Journal of Social Science Tímarit Um Félagsvísindi Bifröst Journal of Social Science Tímarit um félagsvísindi Volume 1 / 2007 Bifröst Journal of Social Science Volume 1 (2007) Published by Bifröst University, Borgarnes, Iceland. Print ISSN: 1670‐7788. Online ISSN: 1670‐7796 (http://bjss.bifrost.is). Tímarit um félagsvísindi 1. bindi (2007) Gefið út af Háskólanum á Bifröst. ISSN: 1670‐7788. Einnig í rafrænu formi á vefslóðinni http://bjss.bifrost.is (ISSN 1670‐7796). Editor / Ritstjóri Grétar Þór Eyþórsson, Bifröst University Umbrot / Layout Útópía ehf. Cover design / Hönnun kápu Hörður Lárusson © 2008 Bifröst University / Háskólinn á Bifröst Reprinted 2009 This periodical is published under a Creative Commons Attribution license. For more information, see http://creativecommons.org/licenses/by/3.0. You are free to Share — that is, to copy, distribute and transmit the work; and to Remix — that is, to adapt the work; under the following conditions: 1. Attribution. You must attribute the work, including the author, title, journal title, issue and page numbers (but not in any way that suggests that they endorse you or your use of the work). 2. For any reuse or distribution, you must make clear to others the license terms of this work. 3. Any of the above conditions can be waived if you get permission from the copyright holder. 4. Nothing in this license impairs or restricts the authorʹs moral rights. Efni / Table of Contents ............... GREINAR /ARTICLES ..... ...................................................... Hvers vegna EES en ekki ESB? Eiríkur Bergmann.............................................................................. ..... 9 Decomposing Capitalism Socialists in power, Iceland 1956-1958 Jón Ólafsson........................................................................................... 18 VINNUGREINAR /WORKING PAPERS The Retail Sector in the Nordic Countries A Comparative Analysis Ágúst Einarsson..................................................................................... 31 Does the size matter? The relationship between size and profitability of Icelandic firms Bjarni Jónsson........................................................................................ 43 Staðbundin margfeldisáhrif Yfirlit kenninga og rannsókna Vífill Karlsson........................................................................................... 56 Skattaréttur og EES-samningurinn Eru reglur um skattlagningu arðgreiðslna milli félaga og reglur um samsköttun móður- og dótturfélaga andstæðar reglum EES- samningsins? Ingibjörg Þorsteinsdóttir....................................................................... 72 Modern industrial structure and development of house price spatial disparity A general case for Iceland - a large but thinly populated European country Vífill Karlsson........................................................................................... 96 Takmarkanir á samningsrétti opinberra starfsmanna í ljósi stjórnarskrár og alþjóðlegra sáttmála Elín Blöndal............................................................................................ 117 Völd og leiðtogamennska Sigurður Ragnarsson..............................................7...........................128 Ávarp menntamálaráðherra Nýtt fræðirit, Tímarit um félagsvísindi, hefur nú göngu Háskólinn á Bifröst hóf á síðasta ári útgáfu á veftímariti sína við Háskólann á Bifröst. Er það mikilvægt skref sem fékk nafnið Tímarit um félagsvísindi. Fyrsta í þróun fræðasamfélags við skólann og vel við hæfi prentaða útgáfa þessa veftímarits lítur nú dagsins ljós, að nýráðinn rektor standi fyrir því framtaki og marki en ætlunin er að gefa það út í prentuðu formi einu sinni þannig þáttaskil. Miðlun þekkingar og niðurstöðu á ári. Eins og hér mun þar verða að finna allar greinar rannsókna til samfélagsins er eitt af lykilhlutverkum sem birst hafa á vefnum undangengið ár. Tímarit um sérhvers háskóla. Háskólinn á Bifröst er í örum vexti félagsvísindi er vettvangur fyrir fræðilegar greinar um og starfslið hans orðið áberandi í þjóðfélagslegri ýmis svið félagsvísinda, eins og viðskiptafræði, lögfræði, umræðu. Ég fagna því að fræðilegar áherslur skólans Message from Iceland’s Minister of Culture stjórnmálafræði, hagfræði og önnur fræðasvið. og erindi hans til samfélagsins birtist í ritverkum á A new scholarly journal, Tímarit um félagsvísindi, þessum vettvangi. Ég óska dr. Ágústi Einarssyni, rektor Greinar í tímaritinu eru tvenns konar. Annars vegar er has come into being at Bifröst University. This is an Háskólans á Bifröst velfarnaðar í ábyrgðarmiklu starfi um að ræða ritrýndar greinar sem lúta hefðbundnum important step in the development of the academic hans og starfsliði skólans góðs gengis í uppbyggingu kröfum vísindasamfélagsins um óháða ritrýningu og community at Bifröst, and it is appropriate that a newly öflugs fræðasamfélags á sviði félagsvísinda. hins vegar eru vinnugreinar þar sem ekki eru gerðar appointed university rector has taken this initiative and sömu kröfur um efni og efnistök og í ritrýndum greinum thus marked a turning point for the university. The Þorgerður Katrín Gunnarsdóttir, enda oft um frumgerðir greina að ræða. Í Tímariti um menntamálaráðherra communication of knowledge and research conclusions félagsvísindi eru og verða birtar greinar á íslensku og to the wider world is one of the key missions of every eftir atvikum öðrum tungumálum. university. Bifröst University is growing fast, and its faculty and staff have become conspicuous contributors Í fyrstu prentuðu útgáfu tímaritsins er að finna alls 9 to public debate and discussion. I am very pleased that greinar, tvær ritrýndar og sjö vinnugreinar. Það von the university’s academic contributions and its important okkar sem að tímaritinu stöndum að það muni verða messages for Icelandic society will be published in vísindamönnum Háskólans á Bifröst (sem og víðar) this forum. To Ágúst Einarsson, Bifröst’s rector, I hvatning til að birta í auknum mæli afrakstur rannsókna wish success in his new position of responsibility, and sinna. Viðbrögðin á árinu 2007 benda ótvírætt til þess I wish the faculty and staff of the school well in the að svo muni verða. development of a robust academic community of social scientists. Dr. Grétar Þór Eyþórsson, ritstjóri Þorgerður Katrín Gunnarsdóttir, Minister of Culture Ávarp ritstjóra Háskólinn á Bifröst hóf á síðasta ári útgáfu á veftímariti sem fékk nafnið Tímarit um félagsvísindi. Fyrsta prentaða útgáfa þessa veftímarits lítur nú dagsins ljós, en ætlunin er að gefa það út í prentuðu formi einu sinni á ári. Eins og hér mun þar verða að finna allar greinar sem birst hafa á vefnum undangengið ár. Tímarit um félagsvísindi er vettvangur fyrir fræðilegar greinar um ýmis svið félagsvísinda, eins og viðskiptafræði, lögfræði, stjórnmálafræði, hagfræði og önnur fræðasvið. Editor’s Message Bifröst University has now began to publish a new Greinar í tímaritinu eru tvenns konar. Annars vegar er journal which has received the name of Tímarit um um að ræða ritrýndar greinar sem lúta hefðbundnum félagsvísindi or the Journal of Social Science. The kröfum vísindasamfélagsins um óháða ritrýningu og journal will be a forum for scholarly articles in various hins vegar eru vinnugreinar þar sem ekki eru gerðar social-science disciplines, such as business studies, law, sömu kröfur um efni og efnistök og í ritrýndum greinum political science, and economics. enda oft um frumgerðir greina að ræða. Í Tímariti um félagsvísindi eru og verða birtar greinar á íslensku og The articles in the journal will be of two types. There eftir atvikum öðrum tungumálum. will be peer-reviewed articles which fulfill the scientific community’s traditional requirements for independent Í fyrstu prentuðu útgáfu tímaritsins er að finna alls 9 peer review, and there will also be working papers, greinar, tvær ritrýndar og sjö vinnugreinar. Það von which are not subject to the same standards regarding okkar sem að tímaritinu stöndum að það muni verða material and approach, and often represent preliminary vísindamönnum Háskólans á Bifröst (sem og víðar) versions of articles. The journal publishes articles in hvatning til að birta í auknum mæli afrakstur rannsókna both Icelandic and in other languages, depending on sinna. Viðbrögðin á árinu 2007 benda ótvírætt til þess the circumstances. Articles will first be published on að svo muni verða. the university website, www.bifrost.is, and then will be printed and published at the end of each year. Dr. Grétar Þór Eyþórsson, ritstjóri The very first articles to appear are three working papers. Ágúst Einarsson, rector of Bifröst University, has contributed an article where he compares retail commerce in the Nordic countries; Bjarni Jónsson, associate professor in the faculty of business, writes about the connection between the size and profitability of companies; and finally there is an article by Vífill Karlsson, associate profesor in the faculty of social science, discussing theories about local multiplier effects. Dr. Grétar Þór Eyþórsson, editor Háskólinn á Bifröst Hvers vegna EES en ekki ESB? Eiríkur Bergmann dósent við Háskólann á Bifröst [email protected] Ágrip Í opinberri stjórnmálaumræðu hefur því gjarnan verið haldið fram að Ísland geti ekki gengið í Evrópusambandið vegna þess að sjávarútvegsstefna ESB sé andstæð íslenskum hagsmunum. Í þessari grein er þvert á móti spurt hvort verið geti að aðrar breytur, svo sem hugmyndir Íslendinga um fullveldið og sjálfstæði þjóðarinnar, skýri jafnvel betur hvers vegna Ísland hefur aldrei sótt um aðild að ESB. Í þessari stuttu grein er ekki ætlunin að
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