Purpose To analyze differences between Western and Eastern cultures in the way they conceptualize knowledge and discuss the implications of these differences for a global intellectual capital (IC) theory and practice. Design/methodology/approach A systematic metaphor analysis of the concept of knowledge and IC is used to identify common Western conceptualizations of knowledge in IC literature. A review of philosophical and religious literature was done to identify knowledge conceptualizations in the main streams of Asian philosophy. Findings Fundamental differences were found in the way knowledge is conceptualized. In Western IC literature common metaphors for knowledge include knowledge as a thing and knowledge as capital. In Asian thought, knowledge is seen as unfolding truth based upon a unity of universe and human self and of knowledge and action. Research limitations/implications The research was performed on a limited sample of literature. More research is needed to identify how knowledge is conceptualized in the practice of doing business in Asia and to test the effects of introducing IC theories to Asian businessmen and managers. Practical implications Western conceptualizations of knowledge, embedded in terms like intellectual capital and knowledge management, can not be transferred to Asian business without considering the local view on knowledge. Asian conceptualizations of knowledge should play an important role in the further development of a knowledge-based theory and practice of the firm. Originality/value The paper is the first to explore differences in knowledge conceptualizations by analyzing the underlying metaphors that are used in Western IC literature and Asian philosophy.
"Despite many efforts, people with a refugee background still have great difficulties to find a job on the Dutch labour market. This has adverse consequences for the economic independence of people with a refugee background, their social connections, personal development, health and general well-being, but also for employers as well as society in general. There are many sectors in the Dutch labour market with large, structural labor shortages, while at the same time much talent remains untapped. Meanwhile, more and more social enterprises in the Netherlands are stepping into this void, with the explicit goal to facilitate access to the labour market for people with a vulnerable position, including people with a refugee background. Consequently, these so-called work integration social enterprises (WISEs) are — by far — the dominant type of social enterprises in the Netherlands. Although the diversity between WISEs in terms of economic sectors, specific target groups and business models is large, the way in which they organize their key activities can serve as an example for regular employers, who still tend to think in problems rather than opportunities when it comes to employing people with a refugee background. At the same time, the impact of these social enterprises still remains relatively limited in comparison to the scale of the societal challenge. The aim of this study therefore is twofold: 1) to obtain a better understanding of the role of WISEs with regard to the sustainable labor participation of refugees, and 2) to assess the ways in which WISEs can scale their societal impact with respect to labour participation of refugees. These conference proceedings focus in particular on (new) forms of collaboration between WISEs and regular employers that aim to become more inclusive employers."
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Studenten en bedrijfsleven roepen het hoger onderwijs op duurzaamheid prominent in het curriculum op te nemen. Dit artikel is een verkenning van de raakvlakken tussen economie en duurzaamheid met als doel thema’s te benoemen die in het curriculum van de opleidingen bedrijfseconomie en accountancy aan bod zouden kunnen komen. Er wordt eerst stilgestaan bij een beschrijving van de op ons afkomende problemen zoals klimaatverandering, grondstoffenschaarste en verlies aan biodiversiteit. Vervolgens wordt geschetst voor welke uitdagingen het bedrijfsleven staat en worden ontwikkelingen geschetst op macro-, meso- en microniveau. Afsluitend volgen suggesties voor op te nemen thema’s in het curriculum van de bedrijfseconomische en accountancy opleiding, zoals bijvoorbeeld een verdieping in de bestudering van verdelingsmechanismen (markt versus overheid), verbreding van het kostenbegrip, strategisch risicomanagement dat rekening houdt met duurzaamheid, duurzaamheidsverslaggeving en ketenmanagement. Het tot stand brengen van een duurzame economie vraagt daarnaast om buiten bestaande denkkaders te treden.
Possibly, the aviation sector’s decarbonization challenge (see Dutch knowledge key in international climate study for tourism | CELTH) has profound implications for the ability of aviation-de-pendent outbound tour operators to attract capital and with that their ability to maintain or trans-form their current business portfolio (understood here as the current product offers and approximate carbon footprints, business models, and ownership structures present in this economic do-main). Knowledge about these (possible) investment risks and their business and policy implications is lacking. This project therefore addresses this knowledge gap by means of the following research questions.1. What is the current business portfolio of Dutch outbound tour operators?a. To what extend do Dutch outbound tour operators depend on aviation in terms of product offer and turnover?b. What is the relative carbon footprint share of aviation-based products compared to the total outbound product offer and turnover of Dutch outbound tour operators?2. What are investment risks of this business portfolio as indicated by investors?a. How do investors evaluate investment risks in relation to climate change mitigation and de-carbonisation?b. What are investment risks of the business portfolio of Dutch outbound tour operators?c. What are the reflections on and implications of these investment risks from the perspective of policymakers and tour operators?
