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1 – 6 of 6Kim Klarskov Jeppesen and Ulrik Gorm Møller
The purpose of this paper is to document a Danish fraud scheme, in which a large number of limited companies were stripped of their assets leaving them with nothing but…
Abstract
Purpose
The purpose of this paper is to document a Danish fraud scheme, in which a large number of limited companies were stripped of their assets leaving them with nothing but tax debt, eventually causing the Danish Tax and Customs Administration to lose large sums. Furthermore, the purpose is to analyse why the asset‐stripping schemes occurred in a mature market economy with a strong corporate governance system and a low level of corruption.
Design/methodology/approach
The research is conducted as a longitudinal single case study based on documentary research.
Findings
The Danish case indicates that asset stripping may take place in mature market economies to the extent that perpetrators are able to circumvent the corporate governance system by giving lawyers, public accountants and banks incentives to act less critically towards dubious business transactions.
Research limitations/implications
The opportunity and rationalisations supporting the fraud are particular to the Danish context.
Practical implications
The paper provides insights into the consequences of professionals disregarding their duty to serve the public interest.
Social implications
The paper provides an example on how to circumvent the social supervisory system of a mature market economy.
Originality/value
The paper contributes to the knowledge about asset stripping by documenting and analysing the phenomenon in a mature market economy context.
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Petter Aasen and Bjørn Stensaker
The purpose of this research is to analyse how participants in leadership training programs in higher education value and perceive their training process.
Abstract
Purpose
The purpose of this research is to analyse how participants in leadership training programs in higher education value and perceive their training process.
Design/methodology/approach
A stylized theoretical model is developed indicating that leadership training may be designed along a collegial‐managerial continuum. To study how participants placed themselves on this continuum, a questionnaire was distributed to participants in three different leadership training programs.
Findings
The study shows that leadership training programs are tools to modernize higher education without resulting in a rejection of inherent values and characteristics of the sector.
Originality/value
Leadership training programs need to be supplemented with broader organisational development activities and a more systematic follow‐up process after completion of the program.
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Kristoffer Edelgaard Christensen
Against the grain of the paradigmatic postcolonial analytics of the colonial state, this chapter presents a non-dichotomous comparison of two regimes within the late 18th…
Abstract
Against the grain of the paradigmatic postcolonial analytics of the colonial state, this chapter presents a non-dichotomous comparison of two regimes within the late 18th century Danish empire, which are commonly presumed to be of essentially different kinds – namely the colonial state in Tranquebar in South East India and the metropolitan government of rural Danish society. By focusing, firstly, on practices of policing and, secondly, on the general technology of power that targeted these significantly different socio-political spheres, it is argued that these regimes were governing according to similar strategies: seeking, on one hand, to deploy societal mechanisms of self-regulation and, on the other, to provide a balance and order to the otherwise chaotic forces of the population. On the basis of a Foucauldian vocabulary of government, it is thereby argued that colonialism, at this time and place, had not yet clearly constituted itself as a particular form of rule.
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Rik van Berkel and Vando Borghi
This editorial aims to introduce the first of a set of two special issues on New modes of governance in activation policies.
Abstract
Purpose
This editorial aims to introduce the first of a set of two special issues on New modes of governance in activation policies.
Design/methodology/approach
The article explores the concept of governance, distinguishing a broad and more narrow use of the concept. Then, it argues that issues of governance should be an integral part of studies of welfare state transformations. Not in the last instance, because governance reforms do have an impact on the content of social policies and social services such as activation. The article continues by discussing three models of the provision of social services.
Findings
The article states that the development of the modes of governance in activation in various countries reveals that a mix of service provision models is being used.
Originality/value
The article introduces the articles of the special issue.
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All Scandinavian cities seem to be close to water, if not the sea then there will be a lake or river. All too have that wonderful clear light in which the reflections…
Abstract
All Scandinavian cities seem to be close to water, if not the sea then there will be a lake or river. All too have that wonderful clear light in which the reflections sparkle and dance. Helsingør, the location for this year's ISHM‐Nordic event was no exception. It is just over half an hour by road from the capital city, Copenhagen, and the coastal route gives excellent views of the sea and the nearby coast of Sweden. Helsingør has many outstanding buildings dating from the middle ages, including St Olav Church and the nearby Carmelite monastery dating from around 1400. From 1660 to 1668 the famous composer Buxtehude was organist at the church. The town itself is dominated by the castle which was built in the Fifteenth century. The later alterations carried out by King Christian IV left the exterior virtually unchanged.