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Et Språkpolitisk Perspektiv På Norsk Selskapsrett Særlig Om Regnskapsloven § 3-4 Tredje Ledd

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Et Språkpolitisk Perspektiv På Norsk Selskapsrett Særlig Om Regnskapsloven § 3-4 Tredje Ledd Et språkpolitisk perspektiv på norsk selskapsrett Særlig om regnskapsloven § 3-4 tredje ledd Kandidat: 233 Innlevering: 10.11.2016 Antall ord: 33 795 Innholdsfortegnelse LISTE OVER TABELLER .................................................................................................. III LISTE OVER FIGURER ..................................................................................................... III SAMMENDRAG .................................................................................................................... IV 1 INTRODUKSJON ......................................................................................................... 1 1.1 Næringslivet som språkpolitisk arena .............................................................................. 1 1.2 Oppgavens problemstilling .............................................................................................. 2 1.3 Oppgavens struktur .......................................................................................................... 4 2 LITTERATUR OG RETTSKILDEBILDE ................................................................ 6 2.1 Språkpolitikk i forskningslitteraturen .............................................................................. 6 2.1.1 Flerspråklighet i Norge – bokmål–nynorsk ........................................................ 6 2.1.2 Flerspråklighet i Norge – norsk–engelsk ............................................................ 9 2.1.3 Hvilken rolle spiller retten? .............................................................................. 15 2.2 Oversikt over relevante rettskilder ................................................................................. 17 2.2.1 Foretaksregistrering .......................................................................................... 18 2.2.2 Verdipapirhandel .............................................................................................. 20 2.2.3 Bokføring og årsregnskap ................................................................................. 26 2.2.4 Generell selskapsrett ......................................................................................... 30 2.3 Oversikt over norsk språkpolitikk .................................................................................. 32 2.3.1 Norsk i hundre! Norsk som nasjonalspråk i globaliseringens tidsalder. Et forslag til strategi .............................................................................................. 33 2.3.2 St.meld. nr. 35 (2007–2008) Mål og meining. Ein heilskapeleg norsk språkpolitikk. .................................................................................................... 35 2.3.3 Deklarasjon om nordisk språkpolitikk .............................................................. 38 3 METODE ...................................................................................................................... 41 3.1 Kvantitativ og kvalitativ tilnærming til norske bedrifters språkpraksis ......................... 41 3.2 Datainnsamling .............................................................................................................. 42 3.3 Forberedelse av dataanalysen ......................................................................................... 45 3.4 Dataanalyse .................................................................................................................... 47 4 RESULTATER: SPRÅKPRAKSIS BLANT NORGES 500 STØRSTE BEDRIFTER ................................................................................................................ 52 4.1 Oversikt over Norges 500 største bedrifter .................................................................... 52 i 4.2 Norges 500 største bedrifter – Årsregnskap ................................................................... 57 4.2.1 Introduksjon til språkvalg i årsregnskapene ..................................................... 57 4.2.2 Årsregnskap – Særlig om parallellspråklighet .................................................. 59 4.2.3 Årsrapporter – Språk- og dispensasjonsstatistikk ............................................. 61 4.3 Dispensasjoner – Grunnlag for dispensasjon fra regnskapsloven § 3-4 tredje ledd ...... 66 4.3.1 Selskapets eiere ................................................................................................. 66 4.3.2 Engelsk som konsernspråk ............................................................................... 68 4.3.3 Bransjetilhørighet ............................................................................................. 69 4.3.4 Selskapets kunder ............................................................................................. 70 4.3.5 Virksomhetens karakter .................................................................................... 72 4.3.6 Organisasjonsform ............................................................................................ 72 4.3.7 Finansiering ...................................................................................................... 73 4.3.8 Særlige selskapsforhold .................................................................................... 74 4.3.9 Andre brukere av regnskapet ............................................................................ 75 5 DISKUSJON: SPRÅKPOLITIKK I NORSK NÆRINGSLIV ............................... 77 5.1 Selskapene som språkpolitiske aktører .......................................................................... 77 5.2 Domenetapsproblematikken ........................................................................................... 82 5.3 Mot en parallellspråklig fremtid? ................................................................................... 87 5.4 Nynorsk i norsk næringsliv – Et fremmedord ................................................................ 90 5.5 Språkpolitikk – Et bedriftsansvar? ................................................................................. 93 6 KONKLUSJON ............................................................................................................ 97 6.1 Sammendrag av resultater .............................................................................................. 97 6.2 Oppgavens begrensninger og mulige retninger for fremtidig forskning ........................ 98 7 REFERANSER........................................................................................................... 101 7.1 Litteraturliste ................................................................................................................ 101 7.2 Norske lover og forskrifter ........................................................................................... 107 7.3 Utenlandske lover ........................................................................................................ 108 7.4 Forarbeider ................................................................................................................... 108 8 VEDLEGG .................................................................................................................. 109 Vedlegg 1 ............................................................................................................................... 109 Vedlegg 2 ............................................................................................................................... 126 Vedlegg 3 ............................................................................................................................... 129 Vedlegg 4 ............................................................................................................................... 130 ii Liste over tabeller Tabell 1: Oversikt over koder ................................................................................................... 51 Tabell 2: Oversikt over Kapital 500-selskapene .................................................................... 109 Tabell 3: Oversikt over koder per selskap .............................................................................. 126 Liste over figurer Figur 1: Kapital 500 etter organisasjonsform ........................................................................... 53 Figur 2: Kapital 500 etter bransje ............................................................................................. 54 Figur 3: Kapital 500 etter antall ansatte per bransje ................................................................. 55 Figur 4: Kapital 500 etter omsetning per bransje ..................................................................... 56 Figur 5: Kapital 500 stiftelsesår ............................................................................................... 56 Figur 6: Kapital 500 språk i årsregnskap.................................................................................. 58 Figur 7: Eksempel parallellspråklig årsregnskap (Celsa Armeringsstål AS) ........................... 60 Figur 8: Dispensasjoner etter organisasjonsform ..................................................................... 62 Figur 9: Dispensasjoner etter bransje ....................................................................................... 63 Figur 10: Kapital 500 og selskaper med dispensasjon etter bransje......................................... 64 Figur 11: Dispensasjoner – selskapenes stiftelsesår ................................................................. 64 Figur 12: Kapital 500 stiftelsesår og stiftelsesår for selskaper med dispensasjonstillatelse
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