Per Ståle Knardal

Journal for Research in Arts and Sports Education 9(1) s. 22-42 Doi: https://doi.org/10.23865/jased.v9.6884

Research handbook on major sporting events s. 347-361 Doi: https://doi.org/10.4337/9781800885653.00035

Journal for Research in Arts and Sports Education 5(3) s. 49-64 Doi: https://doi.org/10.23865/jased.v5.2566

This paper explores how a non-governmental organisation, a school band, and the municipal school of music and performing arts (the Kulturskole) collaborate to provide music education. Drawing on the concept of co-production, this paper investigates a case where the Kulturskole and the school band jointly deliver and plan the service of music education. The findings suggest that co-production in this case was perceived to be beneficial in terms of both efficiency and learning. Other broader outcomes were also detected, such as a strengthening of social bonds in the local society. The findings further suggest that in order to make co-production work, it is necessary to establish well-functioning organisational structures and good communication and knowledge transfer between the participants. Hence, the results in this paper inform the development of co-production as a mechanism to bring together a variety of stakeholders in the delivery and planning of arts education.

Sport, Business and Management Doi: https://doi.org/10.1108/SBM-12-2020-0132

Purpose – This paper sought to determine how a major sport event can become trapped in a winner’s curse, in which the fierce competition to host the event forces organisers to spend more on acquiring and hosting it than what it is worth in economic terms. Design/methodology/approach – This study used a combination of document analysis and 47 in-depth interviews with 51 individuals representing various private and public organisations involved in the implementation of the UCI 2017 Road Cycling World Championship. Snowball sampling and a semi-structured interview guide were used to ensure coverage of all relevant information. Findings – The organiser and the host municipal lacked the necessary experience with events of this size and character. Information from previous championships events was not transferred, and the municipality administration did not utilise experiences from hosting previous events. Limited financial resources prevented the organiser from hiring enough employees with the necessary competence. Lack of communication between the stakeholders who contributed in hosting the event reduced the quality of planning and preparations. A dubious culture and lack of seriousness within the Norwegian Cycling Federation, which was the owner of organising company, seemed to have been transferred to organiser. Originality/value – The research identifies some of the reasons why major sports events so often turns out to be more problematic than expected in economic terms, not only for the organiser but also for actors in the public sector in the host city. The novelty is that it goes into depth on the underlying reasons and the dynamic forces behind these problems.

Aktuelle temaer i regnskap og revisjon s. 321-344 Doi: https://doi.org/10.23865/noasp.112.ch11

I de siste årene har det i økende grad blitt fokusert på klima og bærekraft. Dette er en utvikling som også har fått økt oppmerksomhet i virksomheters rapportering, og en rekke aktører tar i bruk nye kriterier knyttet til bærekraft i sine retningslinjer og modeller for økonomiske beslutninger. Med utgangspunkt i regnskapsdirektivet har EU-kommisjonen utgitt retningslinjer for rapportering fra store foretak om ikke-finansiell informasjon. I dette kapittelet bygger vi på kunnskap fra utviklingen av finansiell rapportering og kriterier som har blitt utviklet for å forbedre og understøtte denne, og vurderer fundamentet for retningslinjer for rapportering av klimarelaterte opplysninger. Kapittelet bygger på en dokumentanalyse for å belyse grunnleggende forutsetninger om rapporteringsenhet, rapporteringens formål og kvalitetskriterier for ikke-finansiell foretaksrapportering. Dokumentanalysens resultat indikerer at kravene til ikke-finansiell rapportering kan videreutvikles med hensyn til systematikk og konsistens tilsvarende det som er utviklet for finansiell rapportering. Grunnlaget for rapportering av ikke-finansiell informasjon fremstår som uklart med hensyn til rapporteringsenhet, rapporteringens formål og sentrale kvalitetskriterier. Med bakgrunn i analysen foreslås det at det bør utvikles kvalitetskriterier for ikke-finansiell informasjon basert på kvalitetskrav til informasjon IFRS konseptuelt rammeverk for finansiell rapportering. Det er også behov for økt forskning innen ikke-finansiell rapportering.