Is IFRS verenigbaar met de principes en de regels van islamic finance? Wat zouden CFO’s moeten weten van islamic finance? Khalid El Jerari en Mohamed El Mahyaoui studeerden met honours af op dit onderwerp. Zij geven alle antwoorden.
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In 1988 werden in Nederland de eerste islamitische basisscholen opgericht. Sindsdien liggen de scholen regelmatig onder vuur. Critici vrezen dat religieuze segregatie de sociale integratie van kinderen belemmert. Dit artikel laat daarentegen, op basis van de resultaten van eerder onderzoek, zien hoe islamitische scholen kunnen bijdragen aan het wederzijdse proces van sociale integratie in de Nederlandse pluriforme samenleving. Verschenen in het special issue van Religions 'Islam and/in Education in the Netherlands' 13: 849.
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Artificial Intelligence (AI) offers organizations unprecedented opportunities. However, one of the risks of using AI is that its outcomes and inner workings are not intelligible. In industries where trust is critical, such as healthcare and finance, explainable AI (XAI) is a necessity. However, the implementation of XAI is not straightforward, as it requires addressing both technical and social aspects. Previous studies on XAI primarily focused on either technical or social aspects and lacked a practical perspective. This study aims to empirically examine the XAI related aspects faced by developers, users, and managers of AI systems during the development process of the AI system. To this end, a multiple case study was conducted in two Dutch financial services companies using four use cases. Our findings reveal a wide range of aspects that must be considered during XAI implementation, which we grouped and integrated into a conceptual model. This model helps practitioners to make informed decisions when developing XAI. We argue that the diversity of aspects to consider necessitates an XAI “by design” approach, especially in high-risk use cases in industries where the stakes are high such as finance, public services, and healthcare. As such, the conceptual model offers a taxonomy for method engineering of XAI related methods, techniques, and tools.
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The purpose of the paper is to start a dialogue about 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. 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. 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. 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. Moreover, it might be questionable whether different types of resources (Western management literature on IC and Asian cultural philosophies) can be put in a comparative perspective to extract conclusions out of it. This methodological starting point has its confinements, but is plausible partly as long as IC theories originating from an Asian background are still missing, partly as far as philosophical notions within Western IC publications are contrasted with Asian notions of knowledge. Despite this restriction we would like to emphasize that 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. We choose deliberately to contrast Western philosophy with cultural and religious connotations in Asian philosophy, as the underlying paradigm is strongly influenced by these notions. This is clearly perceivable in revivalist and reformist tendencies in Buddhism, Hinduism and Islam. Religious notions within these traditions have a strong paradigmatic function in a cognitive and normative sense. Not only in anthropology but also in epistemology, contemporary Asian thought is dominated by a discourse deeply embedded in religious and cultural traditions, in which the dimensions of 'nature', 'subjectivity' and 'history' have well defined boundaries. Anthropologically and epistemologically, all spheres of human reality are analyzed and described within the perspective of an integral and monolithic unity, in which all dimensions and spheres of being are bound. In Western philosophy these spheres of being have been separated from religious notions because of a longstanding secularization due to which religion and culture, metaphysics and philosophy have become separate disciplines.(Boom, 1993)
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Tallinn University in co-operation with Tartu University has conducted a four month long research on deinstitutionalisation policies, financed by the Estonian Ministry of Social Affairs, between August and November 2015. The research programme consisted of an international review on the experiences of seven selected European countries and on focus groups and individual interviews among Estonian stakeholders related to deinstitutionalisation and community based services in the field of disability care and mental health. Based on the research the international research group suggested a number of considerations for the Estonian Case. Some of the most relevant are reported in this Research note.
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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.
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"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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The world is changing in many ways. Digital developments follow each other in quick succession and have an impact on many existing structures. The future may be uncertain, but we can still learn from what has happened in the past. We usually know what we don’t want, but few of us know yet what we do want. Still, this is something we can only discover for ourselves, I think. Who are we? To what extent are we individuals and to what extent are we part of a collective? Remarkably, in these questions we can also find parallels with the Middle Ages.
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Om actief te kunnen deelnemen aan de samenleving, moet iemand toegang hebben tot financiële diensten. Onze samenleving wordt steeds meer divers, mobiliteit en sociale media beiden nieuwe kansen voor ondernemende mensen. Ondernemers zijn niet meer plaats gebonden en kennen geen grenzen als zij markten verkennen. Werk en ondernemen worden steeds meer in combinatie opgepakt. Oude vormen ondernemen en werken verdwijnen snel. Deze hybride vormen van ondernemen vragen om een kijk op financiële ondersteuning. Banken die daar niet op inspelen zullen zien dat mensen zelf het heft in handen nemen. Crowdfunding, P2P platforms, en informele spaar – een leen groepen komen snel op als reactie daarop. Mensen willen weer zeggenschap en controle hebben over hun geld. In het buitenland is gebleken dat microfinanciering een goed instrument is om mensen die buitengesloten zijn, weer bij de maatschappij te betrekken ( Financial Inclusion). Microfinanciering leert anders te denken over geld en ondernemend handelen. Microkredieten bewijzen dat je waarde kunt genereren door maatschappelijk verantwoord handelen en de relatie tussen mensen en organisaties weer centraal te stellen. Ondernemende mensen, die worden ondersteund door microfinanciering, blijken vaker voor nieuwe (meng)vormen van ondernemen te kiezen, waarbij het sociale of maatschappelijk belang ook een belangrijke rol speelt ( New Entrepreneurship). Nederland en andere Europese landen kunnen veel leren van de ontwikkelingen die door microfinanciering in ontwikkelingslanden zijn ingezet. Door terugkoppeling (Reversed Transfer of Knowledge South – North) kan deze kennis bijdragen aan de totstandkoming van meer klantgerichte financiële diensten voor ondernemende mensen, ongeacht hun nationaliteit of sociaal-economische status.
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