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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 tax debt…
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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Keywords
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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Anderson Soares Furtado Oliveira, André Nunes and Mariana Guerra
This article results from a survey on national and international research articles published from 1947 to 2018 that aimed to produce a theoretical framework and description of…
Abstract
Purpose
This article results from a survey on national and international research articles published from 1947 to 2018 that aimed to produce a theoretical framework and description of education governance.
Design/methodology/approach
The study was based on bibliographic research techniques. Its bibliometric analysis (Pritchett, 2001) focused on three structural indicators: 1) keywords, 2) most relevant journals and 3) most productive researchers. A survey was made targeting national and international research articles on education governance published from 1947 to 2018 as available on Scopus.
Findings
The survey pointed out the fundamentals of the education governance dimensions as posited in Hufty’s (2011) Governance Analytical Framework, namely: problems, social norms, actors, nodal points and processes.
Originality/value
The study provides the theoretical framework for establishing operational definitions of aforementioned dimensions that can be used in an education governance assessment instrument.
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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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Keywords
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…
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.
Sinead Earley, Thomas Daae Stridsland, Sarah Korn and Marin Lysák
Climate change poses risks to society and the demand for carbon literacy within small and medium-sized enterprises is increasing. Skills and knowledge are required for…
Abstract
Purpose
Climate change poses risks to society and the demand for carbon literacy within small and medium-sized enterprises is increasing. Skills and knowledge are required for organizational greenhouse gas accounting and science-based decisions to help businesses reduce transitional risks. At the University of Copenhagen and the University of Northern British Columbia, two carbon management courses have been developed to respond to this growing need. Using an action-based co-learning model, students and business are paired to quantify and report emissions and develop climate plans and communication strategies.
Design/methodology/approach
This paper draws on surveys of businesses that have partnered with the co-learning model, designed to provide insight on carbon reductions and the impacts of co-learning. Data collected from 12 respondents in Denmark and 19 respondents in Canada allow for cross-institutional and international comparison in a Global North context.
Findings
Results show that while co-learning for carbon literacy is welcomed, companies identify limitations: time and resources; solution feasibility; governance and reporting structures; and communication methods. Findings reveal a need for extension, both forwards and backwards in time, indicating that the collaborations need to be lengthened and/or intensified. Balancing academic requirements detracts from usability for businesses, and while municipal and national policy and emission targets help generate a general societal understanding of the issue, there is no concrete guidance on how businesses can implement operational changes based on inventory results.
Originality/value
The research brings new knowledge to the field of transitional climate risks and does so with a focus on both small businesses and universities as important co-learning actors in low-carbon transitions. The comparison across geographies and institutions contributes an international solution perspective to climate change mitigation and adaptation strategies.
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