  4 ▁million ▁in ▁prof its ▁and ▁ 2 2 1 ▁employees . ▁In ▁ 1 9 7 7 ▁subs idi aries ▁were ▁established ▁in ▁Germany ▁and ▁the ▁United ▁Kingdom . ▁In ▁Os lo , ▁N D ▁moved ▁into ▁a ▁second ▁facility , ▁in ▁Fur uset . ▁By ▁then ▁there ▁was ▁an ▁up ro ar ▁against ▁Joh ansen ▁within ▁the ▁organization ▁as ▁he ▁was ▁regarded ▁by ▁many ▁as ▁too ▁em path etic ; ▁this ▁had ▁caused ▁him ▁to ▁several ▁times ▁not ▁make ▁hard ▁enough ▁dec isions ▁and ▁other ▁times ▁let ▁the ▁dec isions ▁be ▁taken ▁by ▁others . ▁He ▁was ▁replaced ▁by ▁Sk år ▁as ▁CE O ▁on ▁ 8 ▁November . ▁ ▁From ▁the ▁mid - 1 9 7 0 s ▁N D ▁started ▁serving ▁a ▁more ▁differenti ated ▁customer ▁base ▁and ▁was ▁increasing ly ▁dependent ▁on ▁the ▁sales ▁force ▁coming ▁with ▁feedback ▁as ▁to ▁which ▁functionality ▁needed ▁to ▁be ▁developed . ▁Nor sk ▁T ipping ▁was ▁in ▁the ▁first ▁years ▁of ▁the ▁ 1 9 7 0 s ▁the ▁first ▁customer ▁to ▁apply ▁an ▁N D ▁system ▁to ▁account ing . ▁The ▁software ▁was ▁developed ▁and ▁owned ▁by ▁N D , ▁but ▁Sk år ▁rejected ▁propos als ▁that ▁the ▁company ▁should ▁develop ▁a ▁port folio ▁of ▁administrative ▁software . ▁At ▁the ▁time ▁this ▁was ▁based ▁on ▁the ▁strategy ▁that ▁the ▁high ▁profit ▁marg ins ▁were ▁in ▁the ▁central ▁parts ▁of ▁the ▁hardware ▁while ▁independent ▁software ▁fir ms ▁were ▁not ▁making ▁money . ▁Tow ards ▁the ▁end ▁of ▁the ▁ 1 9