Search results
1 – 2 of 2This article reviews 69 press releases published by the Norwegian Økokrim from June 2022 to November 2023. The presented research applies the theory of focal concerns to identify…
Abstract
Purpose
This article reviews 69 press releases published by the Norwegian Økokrim from June 2022 to November 2023. The presented research applies the theory of focal concerns to identify the main themes in the press releases.
Design/methodology/approach
Serious fraud offices such as the Norwegian national authority for investigation and prosecution of economic and environmental crime (Økokrim) are facing many challenges when combating white-collar and corporate crime. Press releases represent an element of facing such challenges, as the messages are an important vehicle for the organization to disclose organizational activities to the public.
Findings
Three themes emerged: offender conviction, impression management and crime deterrence. Offender prosecution followed by offender conviction is at the core of Økokrim's business. Impression management serves the purpose of emphasizing the important role of the national authority in society. The subjective perception of detection and prosecution by potential offenders can be influenced by crime deterrence messages.
Research limitations/implications
Press releases are signals that may be interpreted in other ways.
Practical implications
When politicians are to review national authorities, they may want a slightly different serious fraud office.
Social implications
The deterrence effect is often not real for alleged white-collar crime.
Originality/value
Understanding a national authority in terms of its focal concerns based on press releases from the authority.
Details
Keywords
This paper aims to examine the piloting of an experience-based training module on greenhouse gas (GHG) reporting. The training is designed to promote knowledge and skills of both…
Abstract
Purpose
This paper aims to examine the piloting of an experience-based training module on greenhouse gas (GHG) reporting. The training is designed to promote knowledge and skills of both, students and professionals, in the context of the European Sustainability Reporting Standards. The paper’s purpose is to evaluate the suitability of the chosen environment of a learning factory (LF).
Design/methodology/approach
The proposed content and approach were initially created as basic training for cooperation partners from industry and auditing by applying Bloom’s taxonomy up to the level of analyzing, evaluating and creating in a close-to-reality industrial environment. Subsequently, the training was adapted for higher engineering education. Three consecutive exercises are explained concerning the crucial stages of carbon footprinting. To provide support for the authors’ suggestion that LFs are effective for the training in the field of GHG accounting, pre- and post-test and questionnaires were applied.
Findings
This case study reveals that LFs facilitate training participants to reliably identify, classify and quantify emission sources because of their authentic characteristics. Findings in this paper indicate that engineering students prefer this education practice over other formats.
Practical implications
This case study on active learning may prompt other universities to introduce similar concepts and content. Also, industrial professionals can benefit from this application-oriented teaching method.
Originality/value
Despite the urgent and far-reaching need for better awareness and expertise, there is an absence of initiatives that practically teach them. To the best of the authors‘ knowledge, this paper describes the first training of its kind used in an LF.
Details