It is expected that industrial heritage actually tells the story of the emerging capitalism highlighting the dynamic social relationship between the “workers” and the owners of the “production means”. In current times of economic crisis, it may even involve a painful past with lost social, civil, gender and/or class struggles, a depressing present with abandoned, fragmented, degraded landscapes and ravaged factories, and a hopeless future for the former workers of the local (not only) society; or just a conquerable ground for (...) controversial investments. This is certainly an emotionally charged subject matter, with multiple readings and interpretations. However, this view is only partial when facing landscape during its historical evolution process. A diachronic study, thus, embraces all resources that probably gave rise to a variety of human activities; all of them embody heritage values -“subjectively” or “objectively” perceived- their evaluation, though, is a matter of an on-going process of the civil society. Greece's landscape accommodates a diversity of diachronic productive practices that may overlap historical periods, technological evolutions and social transformations. Pre-, early and industrial exploitation of resources does not remain firm but vary according to time and the needs of each society. The comparative scale of certain resource exploitation is highlighted as the key for the assessment methodology in close relation to the specific frame of a local landscape and a historical period. Even though archaeological evidence may possibly reveal and document continuity in a range of sustainable productive processes without conflicts, great controversies emerge when new investments are “offered” as an antidote to economic crisis -not harmonized to the local scale, traumatizing thus the “spirit” of the landscape. Suggestions for incompatible productive use and investment planning imply irreversible and irreparable effects on the environment, society and economy of a region and are only faced through social awareness. Case studies of passive and/or active involvement of local communities, in synthesizing and enhance landscape’s “spirit”, its diachronic industrial heritage and the embedded tangible and intangible values, will support a pragmatic -not a suspended- step towards a sustainable future. Quoting Neil Cossons (TICCIH Congress 2012) “Industrial imperialism ensures its position and protects its future not by the conquest of distant lands as by the securing of its sources of raw materials ... The modern world is as much under the control of the major industrial powers as it ever was during the colonial era”; if such a case can the industrial heritage sector remain apolitical? (shrink)

Firms engage in corporate social responsibility (CSR) because they consider that some kind of competitive advantage accrues to them. We contend that resource-based perspectives (RBP) are useful to understand why firms engage in CSR activities and disclosure. From a resource-based perspective CSR is seen as providing internal or external benefits, or both. Investments in socially responsible activities may have internal benefits by helping a firm to develop new resources and capabilities which are related namely to know-how and corporate culture. (...) In effect, investing in social responsibility activities and disclosure has important consequences on the creation or depletion of fundamental intangible resources, namely those associated with employees. The external benefits of CSR are related to its effect on corporate reputation. Corporate reputation can be understood as a fundamental intangible resource which can be created or depleted as a consequence of the decisions to engage or not in social responsibility activities and disclosure. Firms with good social responsibility reputation may improve relations with external actors. They may also attract better employees or increase current employees’ motivation, morale, commitment and loyalty to the firm. This article contributes to the understanding of why CSR may be seen as having strategic value for firms and how RBP can be used in such endeavour. (shrink)

Sustainable development is often framed as a social issue to which corporations should pay attention because it offers both opportunities and challenges. Through the use of institutional theory and the resource-based view of the firm, we shed some light on why, more than 20 years after sustainable development was first introduced, we see neither the adoption of this business model as dominant nor its converse, that is the total abandonment of the model as unworkable and unprofitable. We focus on multinational (...) corporations (MNCs) because they were among the organizations first called to take action. In order to illustrate the institutional pressures MNCs face and their strategic response to these pressures, we analysed four major oil and gas multinationals subject to similar sustainable development pressures – climate change, biodiversity, renewable energy development and social investment. We argue that normative and coercive isomorphism does not occur at the global level because sustainable development is largely a stakeholder-driven rather than a broad social pressure. That is, host country interpretation of sustainable development pressures varies across an MNC’s subsidiary network. Based on the analysis of the four major MNCs’ annual reports from 2000 to 2005, we argue that mimetic isomorphism may occur, but since it implies the use of complex and intangible resources, mimetic processes are slow, rare and discretionary. (shrink)

Resumen. El presente ensayo tiene como finalidad hacer una reflexión sobre el talento humanocomo un capital intangible que otorga valor en las organizaciones, se realiza una crítica a quienesejercen la gerencia en las organizaciones que conociendo los principios de la administracióncientífica por más de un siglo en la cual Henry Fayol, Elton Mayo y Fritz Rothlisberger concluyeron,una organización es un sistema social, el trabajador es sin duda el elemento más importante, suactuación en la realidad es otra. En este sentido (...) se presenta una explicación y argumentación de losdistintos tipos de recursos con un símil entre recursos y talentos; además se pretende unificarcriterios en cuanto a recurso humano vs talento humano, capital, porconsiderarlos que tienden a confundir a los lectores y cuyos argumentos se alejan de los postuladosde las ciencias administrativas; finalmente, se expone como aporte un modelo que representa eltalento humano o capital intangible y sus elementos, conformados por: capital intelectual, humano ysocial, que en definitiva representan la particularidad de cualquier organización pública o privada.Palabras claves. Talento humano, capital intangible, valor.. This paper aims to reflect on the human talent as an intangible asset that gives value inorganizations, there was criticism from those who exercise management in organizations that knowthe principles of scientific management for more than a century which Henry Fayol, Elton Mayo andFritz concluded Rothlisberger, an organization is a social system, the worker is undoubtedly the mostimportant, his performance in reality is another. In this article we present an explanation andarguments of different types of resources with a comparison between resources and talents, also aimsto unify human resources in terms of talent vs. human capital,considering that tend to confuse readers and whose arguments are far from the principles ofmanagement science, and finally exposed as input a model that represents human talent or intangiblecapital and its elements consist of: intellectual capital, human and social, which ultimately representthe particularity of any public or private.Keywords. Human Talent, intangible capital, value. (shrink)

Intergroup competition over resources is attested since the dawn of history. Written and archaeological evidence go back to at least the fourth millennium BC. According to accepted views, evolution has favored humans because of their ability to have cumulative cultures, which has made flexible adaptation possible. One major aspect of this adaptation has been the ability to handle power contests without engaging physical force. Instead, increasing prestige dynamics has allowed contest management by displaying symbolic assets. These have growingly been (...) instrumental in deterring external assaults, thus guaranteeing the possession – or expansion – of a group’s resources. However, while material assets are believed to create status by the evidence of their tangible usefulness (such as foods, husbandry and tools), symbolic assets are by definition subject to ongoing negotiation, entirely dependent on being socio-semiotically recognized as types of capital. Symbolic stock exchanges thus appear to have been determinative since antiquity in hierarchizing ethnic and political groups fighting over resources, prioritizing ones over the others. They have culminated in repertoires of more solid tangible and intangible assets, from impressive buildings, city gates, gardens and temples, to ideas such as freedom, quality of life and wealth, justice, personal security, or whatever values that have gained universal recognition. The article discusses the creation and expansion of such symbolic repertoires and their uncertain position in recent times. (shrink)

Sustainable development has been framed as a social issue to which corporations must pay attention because it offers both opportunities and challenges.Although scholars in the environmental strategy field have found that the integration of business and sustainable development can result in competitive advantage, international business scholars argue that it does not increase industrial performance. To integrate these research streams, this paper builds upon the institutional theory attempt to understand strategic options of major multinational corporations (MNCs) that are experiencing sustainable development (...) pressures. This paper also examines the resourcebased view of the firm to understand different patterns of distinctive capabilities that may explain differences in corporate strategies among MNCs experiencing similar institutional pressures. We argue that normative and coercive isomorphism does not occur at the global level because sustainable development is largely a stakeholder-driven issue rather than a broad social issue. However, mimetic isomorphism has explanatorypotential, but since it implies the use of complex and intangible resources, mimetic processes are slow and rare. (shrink)

In today''s business environment, the knowledge-based society, globalisation, and information and communication technologies (ICT) have increased the role of "intangible" values of assets and resources for all industries. As a result there is an increased role for knowledge intermediaries; one of these, advertising, plays an important role in affecting consumer choice and knowledge. Ethical issues which arise for traditional purveyors of intangibility – cultural industries such as art, music, or film, spread to advertising. Building on our perspective of (...) the measurement of intangibles we propose a new categorisation of types of goods or services, and a framework for identifying some future ethical challenges in today''s global knowledge based society. (shrink)

Human resource management risks are due to the failure of employer organization to use relevant human resources reasonably and can result in tangible or intangible waste of human resources and even risks; therefore, constructing a practical early warning model of human resource management risk is extremely important for early risk prediction. The back propagation neural network is an information analysis and processing system formed by using the error back propagation algorithm to simulate the neural function and structure (...) of the human brain, which can handle complex and changeable things that do not have an obvious linear relationship between output results and input factors, so as to find the objective connection between the two. Based on the summary and analysis of previous research works, this article expounded the research status and significance of early warning for human resource management risks, elaborated the development background, current status, and future challenges of the BP neural network, introduced the method and principle of the BP neural network’s connection weight calculation and learning training, performed the risk inducement analysis, index system establishment, and network node selection of human resource management, constructed an early warning model of human resource management risk based on the BP neural network, conducted the risk warning model training and detection based on the BP neural network, and finally carried out a simulation and its result analysis. The study results show that the early warning model of human resource management risk based on the BP network is effective, and this trained and tested BP network risk warning model can be used to conduct early warning empirical research on human resource risks to prevent human resource risks, ensure enterprise’s benign operation, and at the same time play a role in supervision and promotion of market order rectification. (shrink)

This article examines the question of who has a right to control and benefit from genetic resources globally. To this end it draws on different accounts in the resource rights literature with a focus on the specific features that distinguish genetic resources from other types of natural resources. It will be argued that due to the intangible and non‐territorial nature of genetic resources, territorial rights over these resources are difficult to maintain. Moreover, the vulnerability (...) of genetic resources implies that much cost and effort is required to protect them. I will argue that not only benefits resulting from the use of genetic resources but also these costs associated with their protection should be an object of distributive justice. To accommodate these two points I will introduce the model of a global biodiversity fund that could replace the bilateral access and benefit sharing negotiations suggested by the Convention on Biological Diversity. (shrink)

The existence of sovereign rights over genetic resources is today well recognized in international law. However, the legal status of such resources in terms of property rights is still unclear. The consideration of this issue requires a clear distinction between physical and intangible property. Legislation in developed countries has extended patent protection to genetic resources, in addition to the protection of plant varieties via breeders' rights. The extension of protection and the implementation of the TRIPs Agreement (...) may have important implications for breeding programs and trade in seeds. While intellectual property protection of genetic resources is rapidly advancing, considerable work is still to be done to ensure the compensation for the informal innovations made by local and indigenous communities. (shrink)

The corporate social responsibility literature devotes relatively little attention to the strategic role played by employee voluntary activities (EVAs) in social alliances. Using the resource-based perspective of the organization to frame the data collection and the analyses, this article investigates: (1) the role of EVAs in the development of corporate and non-profit organizations (NPOs) competitive assets and (2) the management approaches to how both parties can develop their own resources by combining them with the shared resources with the (...) purpose of enhancing its competitive advantage in its own sector. The database is composed of 70 specifically designed interviews with managers of UK-based firms and NPOs. The analyses suggest, among other things, that the majority of corporate and non-profit managers find that EVAs generate substantial tangible and intangible benefits for their respective organisations, creating genuine synergies. We also find evidence of a general preference for the management approaches of such programmes in both types of organisation. (shrink)

The article attempts to present a thorough analysis of intelectual property, as main property of a modern company, from the perspective of private law. The article anlyzes the essence of the intangible resources that form the intellectual capital and discusses whether the modern institutes of law allow the universal protection of companies‘ intellectual capital. The first part of the article analizes the conception of intangible resources and provides their qlassification. The second part of the article discusses (...) the understanding of intellectual capital and importance thereof to modern companies. In the third part of the article, the possibility to financially account all intellectual property of a company is analyzed. The forth and fifth parts of the article reveal the possibilities of legal protection of intellectual capital. The law on intelectual property is not sufficient to protect all intelectual capital because it protects only that part of intangibles, which become the onjects of the intelectual property. (shrink)

Papers presented at the Kierkegaard: Resources and Results Conference, held at McGill University, June 6-8, 1980.

The discussing subject supposes that in a globalized society communication and information resources (the term of authors) not only provide for the needs of the subjects of relationships, but also become virtually uncontested basis of the progress of the human community. When creating information products, the main means of production of these intangible resources is the human intellect. Thus, the characteristic feature of the process of communication and information production is its subjectivity and lack of direct correlation (...) between material costs and estimate the final cost of production of new information and intangible resources. This approach suggests a new paradigm of the global information space research. (shrink)

This study examines the impact that research and development (R&D) intensity has on corporate social responsibility (CSR). We base our research on the resource-based view (RBV) theory, which contributes to our analysis of R&D intensity and CSR because this perspective explicitly recognizes the importance of intangible resources. Both R&D and CSR activities can create assets that provide firms with competitive advantage. Furthermore, the employment of such activities can improve the welfare of the community and satisfy stakeholder expectations, which (...) might vary according to their prevailing environment. As expressions of CSR and R&D vary throughout industries, we extend our research by analysing the impact that R&D intensity has on CSR across both manufacturing and non-manufacturing industries. Our results show that R&D intensity positively affects CSR and that this relationship is significant in manufacturing industries, while a non-significant result was obtained in non-manufacturing industries. (shrink)

Theoretically, a positive environment (PE) includes (a) tangible and intangible resources that satisfy human needs, (b) enablers of healthy, pro-social, and pro-environmental behaviors that guarantee socio-environmental quality and wellbeing, and (c) environmental challenges that must be faced and solved. One of the most salient challenges is the global COVID-19 pandemic. This study sought to investigate whether PEs can stimulate responsible actions (i.e., self-care and precautionary behaviors against COVID-19), while maintaining personal wellbeing. Nine hundred and forty-nine Mexicans participated in (...) an online survey encompassing five primary factors: resources, enablers, challenges, responsible health behaviors, and wellbeing. The first three factors examine “resources” such as physical infrastructure as well as family and social support, “enablers” which include information about protective health practices and perceived legitimacy of authorities in handling the pandemic, and “challenges” encompassing threat perception and social pressure to not engage in precautionary measures. Participants also self-reported hedonic wellbeing as well as self-care and precautionary behaviors, which formed the “responsible (health) behavior” factor. Structural equations model (n= 714 after list-wise deletion) showed that “resources,” “challenges,” and “enablers” form a second-order factor, “positive environments,” and this factor strongly covaries with “responsible behavior” and “wellbeing.” These results suggest that PEs are not only buffers against the negative impact of the COVID-19 pandemic but can also stimulate effective responses against a threat while maintaining individual wellbeing. These results can be used to inform the development and maintenance of PE frameworks aimed at minimizing the spread of COVID-19 and encouraging mental and physical health. (shrink)

The term ‘social capital’ is a way of defining the intangible resources of community, shared values and trust upon which we draw in daily life. It has achieved considerable international currency across the social sciences through the very different work of Pierre Bourdieu in France and James Coleman and Robert Putnam in the United States, and has been widely taken up within politics and sociology as an explanation for the decline in social cohesion and community values in western (...) societies. It has also been adopted by policy makers, particularly in international governmental bodies such as the World Bank. (shrink)

This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation. The results are interpreted through the lens of a framework combining signalling theory and resource-based theory, according to which firms signal their commitment to sustainability to influence the external perception of reputation. A firm’s reputation for being committed to sustainability is an (...) intangible resource that can increase the value of a firm’s expected cash flows and/or reduce the variability of its cash flows. Our findings are according to expectations and show that the net income of firms with good sustainability reputation has a higher valuation by the market, when compared to their counterparts. (shrink)

In the 10 years after the launch of the United Nations Global Compact (GC), there have been very few empirical assessments of the initiative in the academic literature. In this study, drawing from institutional theory and the resource-based view of the firm, we examine motivations of business participants to adopt the GC principles in the Spanish context. Using survey data from Spain – the country reporting the highest volume of business participants in the GC – we find that external institutional (...) forces as well as internal organisational resources shape motivations for adopting GC principles. In particular, we find that early and late adopters are motivated similarly by the perceived opportunity of achieving image gains, while late adopters are motivated more by economic gains than early adopters. We further find that regardless of the extent of internal intangible resources possessed, firms are similarly motivated by economic gains. The results also show that companies with more intangible resources are motivated more by image gains than those with fewer resources. Our findings indicate that contrary to its earlier days, economic gains have emerged as an important motivator for the adopters of the GC principles with image gains still being an important motivator. (shrink)

In the 10 years after the launch of the United Nations Global Compact (GC), there have been very few empirical assessments of the initiative in the academic literature. In this study, drawing from institutional theory and the resource‐based view of the firm, we examine motivations of business participants to adopt the GC principles in the Spanish context. Using survey data from Spain – the country reporting the highest volume of business participants in the GC – we find that external institutional (...) forces as well as internal organisational resources shape motivations for adopting GC principles. In particular, we find that early and late adopters are motivated similarly by the perceived opportunity of achieving image gains, while late adopters are motivated more by economic gains than early adopters. We further find that regardless of the extent of internal intangible resources possessed, firms are similarly motivated by economic gains. The results also show that companies with more intangible resources are motivated more by image gains than those with fewer resources. Our findings indicate that contrary to its earlier days, economic gains have emerged as an important motivator for the adopters of the GC principles with image gains still being an important motivator. (shrink)

Through corporate social responsibility activities, a firm can develop the capability for managing and benefiting from stakeholder relationships. This study refers to such a capability as stakeholder influence capacity. In a host country, locally sourcing parts and/or materials can generate economic value and improve social welfare. Moreover, local sourcing provides opportunities for a foreign firm to apply and advance SIC while closely interacting with host-country stakeholders. Accordingly, we expect that a firm, having gained SIC through CSR activities in its home (...) country, will be more likely to source parts and/or materials in the host country. We also expect that the relationship between SIC and host-country sourcing is conditional upon a foreign firm’s intangible resources and liabilities of foreignness. Our empirical analysis, using Korean datasets, supports the positive relationship between CSR and local sourcing. We find that this positive relationship is more pronounced either when the firm is committed to technology development or when its home and host countries are geographically or culturally distant. (shrink)

Corporate reputation is decisive for stakeholders’ supporting or repelling behavior and, therefore, one of firms’ most valuable intangible resources. Drawing on signaling theory, this paper focuses on the usefulness of voluntarily provided corporate reputation disclosures (CRDs) and examines their impact on stakeholders’ attitudinal and behavioral outcomes. Our experimental vignette studies reveal that CRDs reduce stakeholders’ information asymmetries, which positively affects perceived organizational performance and corporate reputation as well as stakeholders’ purchase, investment, and employment intentions. The relationships between CRDs (...) and stakeholders’ behavioral intentions are sequentially mediated by changes in the perceived organizational performance and corporate reputation. This implies that stakeholders use the signals transmitted by CRDs to adjust their perceptions of a firm’s organizational performance and corporate reputation, which ultimately induces their behavioral outcomes. Overall, our empirical results show the usefulness of CRDs for firms in effectively developing stakeholder relationships and, thereby, contributing to assure their going concern. For stakeholders, CRDs improve efficiency in evaluating a firm’s future development. (shrink)

Purpose:On the background of innovation-driven growth strategy of the Chinese government, this study aims to explore the impact of the knowledge base on innovation-driven growth of a firm, which is moderated by organizational character.Design/methodology/approach:Based on the data of 965 Chinese listed companies, some hypotheses were tested using the method of hierarchical regression analysis.Findings:Organizational growth relies on both technological and business model innovations and their interactive effect. Knowledge base, both breadth and depth, makes a positive impact on the innovation-driven growth of (...) an enterprise. In the impacting mechanism, an explicit organizational character not only has direct positive effects on business model innovation, it also strengthens the effect of knowledge breadth on business model innovation. On the contrary, an implicit organizational character is not significantly related to innovation.Research limitations/implications:In order to achieve growth, enterprises are suggested to adopt such dual innovation strategy, led by technological innovation and supplemented with business model innovation, which is supported by the integrated management of intangible resources, deep and broad knowledge, and explicit organizational character.Originality/value:A new theoretical framework of organizational innovation-driven growth was proposed. The realization paths of innovation-driven growth were explored. The idea of collaborative governance between the knowledge base and organizational character was raised. (shrink)

Scholars seeking to understand why some students and schools perform better than others have suggested that social capital might be part of the explanation. Social capital in today's terms is argued to be an intangible resource that emerges—or fails to emerge—from social relations and social structure. Use of the term in this sense has been traced to John Dewey's writings in 1900 in The Elementary School Record. The idea that outcomes in education are conditioned by social interactions has intuitive (...) appeal. Schools are more than learning factories where inputs are used to generate outputs; they are fundamentally social environments. Empirical evidence links social capital to higher student and school performance .. (shrink)

Introduction. Modern times are characterized by independence from financial support for travel due to introducing an ordinary region with its daily surrounding into tourist circulation, focusing not on distance, but on the depth of emotions when choosing a place to visit. The aim of the study is to assess the factors of transforming the tourist environment in a region, which might result in a number of challenges for managing the regional development. Methods. In the framework of the study, both general (...) logical methods and empirical methods are used. In particular, the analysis of approaches to managing a tourist region in the post-tourism era, as well as new tourist practices are based on classification and periodization. When choosing the factors of the tourist region new format, the case method and comparison were applied. The scientific novelty of the study. The authors substantiate that the new era will be determined by changes in the labor–leisure ratio, new tourist practices and new tourist region format. The new tourist region format involves a transition to understanding the tourist as a temporary resident of the region and actualizes the need for coexistence. Results. The state of post-tourism for such a region may be due to the emergence of new residentsowners of second homes and business migrants, as well as the social effect of deliberate tourism practices. The competition of such regions is based on intangible resources. The factors of transforming the tourist environment made it possible to give a new look at assessing the effectiveness of an event for the territory. The authors propose threshold values that will allow making decisions on the co-financing of the event from the regional or local budget. Conclusions. Hybridization of tourism and leisure does not provide a complete answer about a possible reduction in work hours, however, indicates a short-term leisure mobility of individuals. New tourism practices are based on awareness and desire to increase self-efficacy. Such transformations open up new opportunities for the territory development. (shrink)

This article seeks to understand contractual rights through an examination of the possible ‘property’ content in contracts in the context of the inducement tort and conversion. It argues that, contrary to popular perception, contracts and property are different shades of a similar phenomenon. Not being a reified ‘thing’ with stable features and structure, property is a relative rather than an absolute concept. To determine whether the holder of an intangible resource ought to be conferred with ‘property’ or exclusive control (...) of access to such resource, one has to evaluate the relevant practical, legal and moral considerations. Applied to the context of inducing breach of contract and conversion, this analysis demonstrates that a contractual right is in fact a composite collection of distinct interests and each tort may be protective of one or more of such interests. Thus, liability is imposed for inducing breach of contract because tort law recognizes the promisee's exclusive right to the peremptory status of the promisor's promise. On the other hand, the wrongfulness of converting a contract lies in the usurpation of a contracting party's control, or the exclusive entitlement to decide whether and how to exercise her rights under the contract. (shrink)

A disconnect remains between theories about responsible management and application in real-life organizations. Part of the reason is due to the complexity and holistic nature of the field, and the fact that many of the benefits of aligning business objectives with changing societal conditions are of an intangible nature. Human resource management is an increasingly important part of the field with benefits including talent retention, higher levels of motivation, and improvements in organizational cohesion. This paper sets out an experiment (...) run at a large Spanish university to try to analyze the impact on worker productivity of a responsible management stance by an employer. Based on the Corporate Social Performance model, the paper examines the issue from the point of view of responsibilities, responsiveness, and outcomes, and considers the cost/benefit effect of incorporating a social responsibility variable into the wage structure to measure the impact on productivity. (shrink)

The traditional Lockean justification of property rights has been argued to be no longer valid in a world in which much wealth does not derive from acquisitions of natural resources, and in which much property, such as money, is intangible. This means that libertarians need to reconsider whether and why property rights are justified for objects that fall outside of the scope of the Lockean justification. This paper gives a justification of property rights in relation to modern money, (...) which uses the self-ownership principle as its central premise. Since modern money is a form of credit, I start with a justification of credit property rights. I then consider both money under gold convertibility and present-day fiat systems, showing that the justification of credit property rights remains valid under these conditions. (shrink)

In this study, the term of ‘blessing’, which is a basic Qurʾānic concept, is analyzed. In this regard, the study focuses on the definition of ‘blessing’, its different meanings in the various contexts, synonyms and antonyms and its leading individuals to the dimensions of faith, worship and morality. These subject matters are studied by taking into consideration of the meanings of ‘blessing’ in the Qurʾān and commentators’ explanations about the word. The expression of the ‘blessing’ in the Qurʾān indicates that (...) the word has an extensive and constructive meaning. The fact that having an extensive meaning demonstrates that the points the word encompasses can be determined to some extent. It is exemplified in the Qurʾān what can be regarded as ‘blessing’. Furthermore, the commentators determine various meanings to the word by considering the contexts in which the word is used. It is understood that the aim of using the word in the Qurʾān is to lead the individuals to the dimensions of the faith, worship and morality. It is possible for people to be grateful to God by making this aim more visible in their lives. -/- SUMMARY The word blessing mentioned in the Qurʾān has a general meaning. This type of words contains more than one subject inside them. The fact that the blessing contains more than one subject may be seen in the Qurʾānic attributions of it as well as seen in its dictionary and term meaning. Also, the way of explaining a part of subjects, which are in its content, points out this aspect. Thus, in the Qurʾān, the new ones are being added in another place to things referred as blessing in one place. Also, sometimes the blessings with entirely different contents are included. For example, the blessing of God upon Muslims is His support on a battle. In another place rendering them as brothers is a blessing. This is also an example that blessing was partially explained in the Qurʾān. The explanation of the word is sometimes in the same context and sometimes in different contexts. For example, in the verse 47 of the Surah al-Baqara, the blessing given to Jews in the time of Moses is mentioned. Starting from the next verse, between the verses 49-61, these blessings are aligned. Moreover, the blessing that was given to prophets, martyrs and righteous (siddiq) can be an example for the explanation of blessing in the different verses of the Qurʾān. These people who have been given blessing are mentioned side by side in the verse 69 of al-Nisā’. However, it is not explained that what the blessing given to them is. Each blessing mentioned is explained in different places in the Qurʾān. While some part of blessing is determined by the Qurʾān itself, the other part is attempted to be determined by commentators. Given that the explanations in the Qurʾān and commentaries, the subjects that affected by blessing can be divided into two as tangible and intangible blessings. The resources offered for humans to maintain their lives, emancipation a slave, the wind that helps the ship to move forward and Muhammad himself as a prophet are the tangible ones. Faith, miracle, mercy, reward, retrieving safety, the place where all kind of resources and ease, peace and happiness exist (Heaven) can be commentated as intangible blessings. The subjects included in the concept of blessing in the Qurʾān are changing according to the context. The blessing from God upon believers is “the faith granted by God on the earth” in one place, and “the Heaven bestowed in the afterlife” in another place. When determining the close and opposite meanings of the word, it should not be ignored this aspect of the blessing. In other words, it changes according to the context. For example, if the content of blessing is “the resource presented to human beings”, the close meaning of it in the Qurʾān is “compassion”, the opposite meaning of it is “harm”. However, if the thing that fell within blessing is “reward”, the close meaning will be “good deed”, opposite meaning will be “torment”. The blessing changes according to the addressed person as well. It is the all kind of resource that God presents to humans if the human kind is in question. If it is for a believer, it means moral support and every kind of reward as well as the resources offered. However, if it is relevant to a prophet, the prior meaning is prophethood as well as the meanings above. The expression of blessing in the Qurʾān helps us to have more opinion about it. For example, blessing has a positive meaning according to the Qurʾān. The word’s positive aspect is emphasized by comparing things that cannot be blessing to negative person types. The perception of blessing of Pharaoh and a hypocrite that is expressed in the Qurʾān can be evaluated in this content. According to the Qurʾān, the blessing they qualify is not in the context of blessing. Another aspect that draws attention in the expression of blessing in the Qurʾān is the relationship between the blessing giver and receiver. This relationship between God and servants takes place both in the earth and the afterlife. First, God has presented blessing to humans by considering that he/she is worth creating. Human beings show ingratitude or gratitude for being created and all other blessings. Here, the blessing is a test tool for humans. God responds according to the behaviors of human beings in test. He gives this response either only in the afterlife or both in the afterlife and the earth. If the humans respond the blessing with gratitude, God puts him/her to the heaven full of blessings in the afterlife. The blessing here is the result of the test on the earth. So the purpose of expression of blessing in the Qurʾān is to direct the humans to exhibit the behavior with that God is pleased, gain His contentment, deserve His heaven full of blessings. This is the reason that prophets remind the blessings of God to humans while they invite them to religion. Prophets invite people to believe, worship and be moral toward God as a response to these blessings. -/- Even though the content of blessing changes according to addressed person and time, the principle of the relationship between God and His servants does not change. Blessing and gratitude or blasphemy shall continue to exist as long as mankind exists. Here, the principle of “Every blessing’s gratitude is its own type” can be remembered. This principle recommends that giving thanks to God by tongue only for blessings will not be enough. Because of that, how should be grateful for different blessings should be exemplified. These definitions containing examples help us to understand better the purpose of expression of blessing in the Qurʾān. For example, the gratitude for humans’ own equipment can be through remembering always Him who gave that equipment, obey and worship Him constantly. Gratitude for children and good fortune happens by directing them towards God’s sake. As for the gratitude for the blessing of the universe, that contains signs of the existence of God, can be through recognizing his/her Creator and maintaining its existing order. If human beings break this order, he/she would be ungrateful because this would be an attitude against the one who created this order. Just as a servant might be ungrateful to God when he/she does not appreciate the blessing of prophet that reminds us God, exhibiting negative attitude against the universe that points out the existence of God is a kind of ungratefulness against God as well. So that, the blessing carries humans to faith and worship dimensions and also to moral dimension in terms of relationship between himself/herself and other things. The modern-day people need this Qurʾānic perspective. A human being should review his/her relationship between himself/herself, God, other people and the nature, then he/she should try to reach the Qurʾānic dimension by being grateful properly for blessings that he/she has. (shrink)

The authors identify the challenge of holding contemporary business leaders accountable for enhancing the intangible strategic asset of integrity capacity in organizations. After defining integrity capacity and framing it as part of a strategic resource model of sustainable global competitive advantage, the stakeholder costs of integrity capacity neglect are delineated. To address this neglect issue, the authors focus on the cultivation of judgment integrity to handle behavioral, moral and hypothesized economic complexities as key dimensions of integrity capacity. Finally, the (...) authors recommend two leadership practices to build competence in business leaders to enhance integrity capacity as an organizational strategic asset. (shrink)

This paper documents that business ethics has positive impacts upon the development of intellectual capital. Knowledge has become the most important asset of modern businesses, and this study argues that business ethics is associated with the development of intangible knowledge resources—intellectual capital. Businesses with ethical values at the core reinforce ethical conducts and successfully build trust with their various stakeholders, leading to the formation of an ethical and trustworthy corporate culture and a positive corporate environment. Thus, in this (...) reasoning, an ethical approach to business can encourage open communication, problems solving, knowledge sharing and creativity among employees to increase organisational capital; enhance interactions and relationships with suppliers, customers and other stakeholders to increase social capital; attract and retain good talent to increase human capital. Questionnaire survey is adopted as the research method with businesses in the electronic and information technology industries in Taiwan as sample. The results suggest that business ethics is associated with increased intellectual capital. Thus, this study demonstrates that the development of intellectual capital is in line with strengthened ethics. It contributes to the literature through combining research on business ethics with intellectual capital theories and extends the extant intellectual capital literature. (shrink)

IntroductionAcademic integrity policy that is inaccessible, ambiguous or confusing is likely to result in inconsistent policy enactment. Additionally, policy analysis and development are often undertaken as top down processes requiring passive acceptance by users of policy that has been developed outside the context in which it is enacted. Both these factors can result in poor policy uptake, particularly where policy users are overworked, intellectually critical and capable, not prone to passive acceptance and hold valuable grass roots intelligence about policy enactment.Case (...) descriptionThe case study presented in this paper describes the actions of a community of practice at a regional Australian university to deconstruct and translate ambiguous academic integrity policy into a suite of accessible academic integrity resources that were intelligible to staff and students, and which assisted academic staff to consistently enact policy. The paper narrates the formation of the CoP, the tangible and intangible value it created, the social learning practices enacted by its members, its grassroots policy work and the material resources produced from that work.Discussion and evaluationAn evaluation of the CoP was conducted using a value creation framework to explore its immediate value, potential value, applied value, realised value, and reframing value. These values were considered at each stages of the CoP’s lifespan. The evaluation was a useful process that demonstrated the wide-ranging value created by the CoP. Six insights were drawn from the evaluation which promote understanding of the value created for a university by a CoP, particularly in contributing to academic integrity culture over a sustained period of time.ConclusionsThis paper contributes to a research gap on specific examples of discretion within rule-based systems. It illustrates how academics and members of the CoP used their discretion to interpret and enact academic integrity policy within a higher education setting. Drawing from the evaluation of the CoP we argue for greater understanding of the grass-roots contribution of academic and professional staff to academic integrity policy translation and enactment. (shrink)

Adopting an instrumental approach for stakeholder management, we focus on two primary stakeholder groups to investigate the relationship between employee treatment and loan contracts with banks. We find strong evidence that fair employee treatment reduces loan price and limits the use of financial covenants. In addition, we document that relationship bank lenders price both the levels and changes in the quality of employee treatment, whereas first-time bank lenders only care about the levels of fair employee treatment. Taking a contingency perspective, (...) we find that industry competition and firm asset intangibility moderate the relationship between good human resource management and bank loan costs. The cost reduction effect of fair employee treatment is stronger for firms operating in a more competitive industry and having higher levels of intangible assets. (shrink)

Today, organizations are facing a high rate of attrition which is a serious issue for human resource managers. Gaining the commitment of employees towards their organization, though challenging, is rewarding as organizational commitment (OC) is a precursor to employee engagement. Another challenge is about maintaining an ethical climate. Ethical misconduct by organizations not only brings them a heavy monetary price but also incurs non-monetary price in terms of customer and employee attrition and diminished business reputation. In the new workplace with (...) greater emphasis on flexibility, teams and a strong customer orientation, we feel that development of emotional intelligence (EI) of the workforce can be the key to meet these challenges. This paper explores these three critical constructs viz., EI, workplace ethics and OC together, and tests whether workplace ethics mediates the EI–OC relationship using structural equation modelling. We conducted an empirical study in Guwahati, a fast-growing tier II city in India and a business hub for north-east India, on a sample of 400 managers working in the service sector. Our study found that emotional intelligence is a strong predictor of ethical perception and organization commitment. Also, ethical perception significantly affects organizational commitment. Although we reject the hypothesis that ethics mediates the EI–OC relationship, the importance of workplace ethics cannot be undermined as it can build intangible organizational assets such as goodwill and public image. Since individual ethical standards create ethical climate, organizations need to teach their people how to recognize morally questionable situations and the consequence of unethical conduct. (shrink)

Different theoretical approaches highlight the growing relevance of corporate reputation as strategic factor. Among these approaches the arguments of the Resource-Based View are special worthwhile (Grant, 1991, California Management Review33(3), 114–135; Barney, 1999, Sloan Management Review Spring, 137–145). Nevertheless, this topic poses several methodological problems (Barney et al., 2001), as the unavailability to identify and measure this organizational factor, that is “socially complex” and intangible in its nature. In this work, using the findings of our empirical research on Spanish (...) biotechnology firms, we carry out an identification and measurement of corporate reputation, highlighting its two key components: “business reputation” and “social reputation”. (shrink)

Researchers of different calibres from phenomenology to posthumanism and beyond have outlined the processuality of the body and the environment (Alaimo 2010; Gendlin 2017), stressing the importance of changing the ontological presuppositions of the body-environment bond (Schoeller and Duanetz 2018: 131), since the existing models facilitate the alienation and intangibility of the environment, thus, leading to reduced societal awareness of the importance of environmental issues (Neimanis, Åsberg, Hedrén 2015: 73–74). In this article, I argue that in questions relating to food, (...) product-oriented ideologies dominate over process-oriented ethicality, in part, due to an embodied and lived ideology that can be best described via the concept of reactive nihilism and substance ontology. The article aims to demonstrate a necessity to rethink and recontextualize situated practices as alternatives to the prevalent ontogenealogies of the Global North. By problematizing the complimentary axis of reactive nihilism in food contexts and the genealogy of contemporary pop food “ethics”, I argue for a shift away from product-oriented ideologies and supplementation of the ontologies-we-live-by with situated alternative models. In the first part of the article, I use a genealogical approach, tracing the predominant meaning cluster encapsulated in Feuerbach’s famous expression “Man is what he eats” (Feuerbach 1846-1866, X: 5) in today’s contexts. To illustrate the leading discourses, I follow a Deleuzian understanding of the concept of “reactive nihilism” and contextualize food choices with the dominant understanding of the body in the Global North. With this discussion, I hope to provide context for the need to reconsider local ontologies as knowledge resources for the future. In the second part of the article, the framework present in the Global North is then complemented by a discussion of some local factors, to suggest ways in which global food philosophy and, particularly, lifestyle choices of food consumption could benefit from acknowledging the knowledge embedded in food consumption trends in Latvia. (shrink)

The business case for social responsibility is one of the most widely studied topics in the business and society literature that focuses on large firms. This attention is understandable because large firms have an obligation to shareholders who, as commonly assumed, seek to maximize returns on their investments, in turn, pressing corporate managers to show that firms’ expenditures in social engagement would pay off. Small firms, on the other hand, rarely face such pressures, yet the BCSR logic is increasingly applied (...) to small firms as well. Our primary objective in this paper is to examine whether and how much do small firm owners’ perceptions of BCSR affect the firm’s social engagement. In finding a fine-grained answer to those questions, we consider BCSR as a two-dimensional construct consisting of tangible and intangible benefits, and also integrate the BCSR perspective with the slack resource perspective to offer a motivation-capacity lens to examine firm’s social engagement. Drawing on a multi-industry sample of 478 small firms in the US, we find that while small firm owners’ perceptions about potential tangible benefits of social engagement are not related to the firm’s social engagement, perceptions about potential intangible are positively related. Firm's financial performance is also positively related to its social engagement, but there is no interaction between potential benefits and financial performance. This study contributes to an improved understanding about small firms’ social engagement, which still remains an understudied area. Our results are in line with studies which argue that firms’ social engagement is a response to institutional factors. (shrink)

Purpose This study aims to identify and analyse the issues faced by internet-based small businesses in developing countries regarding cybersecurity and document how these businesses address the risks. Design/methodology/approach This study used the qualitative method. Respondents were internet-based small businesses selected by using theoretical sampling. Data were collected by using interviews and observations. The validity of the analysis was ensured by using triangulation and member checking. Findings This study reveals that small businesses managed to identify the loss of physical and (...) monetary assets as possible damage. However, only a few businesses identified loss of intangible assets as possible cyber risks. Most small businesses had used basic cybersecurity measures to protect data access and some primary business activities. Unfortunately, they rarely take initiatives in preventing and early detecting cyber risks. Research limitations/implications Findings of this study cannot be generalised as it aims to obtain new insights and document unexplored findings. Thus, if this study’s findings are going to be generalised, it is necessary to conduct an additional study. Secondly, this study did not assess how far small business had fulfilled the relevant information security framework as assessment required additional research, and this study only aimed to map the current situation in small businesses. Practical implications This study emphasised the importance of identifying valuable assets or resources when implementing cybersecurity measures. Focusing on security measures to protect identified assets from cyber risk will make the efforts more efficient and effective than using standardised cybersecurity measures. Third-party developers can also use this study to understand small businesses’ current cybersecurity implementation and their characters to design online platforms that suit these needs. Governments can also design educational activities that address small businesses’ lack of knowledge. Originality/value Most studies which focus on small businesses and information technology usually only discuss how they use IT. This study also brings new contributions by focusing on developing countries and specifically addresses internet-based technology cyber risk faced by e-commerce businesses. The qualitative method is used as most studies in e-commerce adoption were positivistic in nature, and inductive-based studies were rarely found on the topic. (shrink)

The term social license is generally understood as an intangible representation of ongoing approval or acceptance of a project by affected communities, which can be withdrawn at any time, distinct from a legal or regulatory license granted by a government. This paper looks at the concept through the lens of the extractive sector in the developing world and explores the history of violations of land and human rights of indigenous and rural communities living around these resources. While corporate (...) actors often maintain that acquiring a social license is voluntary and different from obtaining consent, this paper suggests instead that the idea of a license that can be withdrawn represents an assertion of power by people whose land and human rights have been consistently violated, and a recognition of that power by the corporate sector. This article will explore the relationship between the need for a social license and institutional characteristics related to land rights; the FPIC and CSR constructs as respo.. (shrink)

We propose the FoodSmart City framework as a transdisciplinary avenue to promote sustainable seafood consumption. We argue that a change in human seafood consumption towards eating at lower trophic levels may be helped by discovering forgotten cultural practices and tapping into locally-sourced marine resources. We set out a framework of knowledge exchange and production between academia, businesses, and civil society to promote and assist healthy and ecologically sustainable living using digital tools and intangible cultural heritage while engaging with (...) innovative chefs and educationalists. The framework targets Dublin City, Ireland, but may potentially be replicated in other contexts. (shrink)

Despite the frequency of stillbirths, the subsequent implications are overlooked and underappreciated. We present findings from comprehensive, systematic literature reviews, and new analyses of published and unpublished data, to establish the effect of stillbirth on parents, families, health-care providers, and societies worldwide. Data for direct costs of this event are sparse but suggest that a stillbirth needs more resources than a livebirth, both in the perinatal period and in additional surveillance during subsequent pregnancies. Indirect and intangible costs of (...) stillbirth are extensive and are usually met by families alone. This issue is particularly onerous for those with few resources. Negative effects, particularly on parental mental health, might be moderated by empathic attitudes of care providers and tailored interventions. The value of the baby, as well as the associated costs for parents, families, care providers, communities, and society, should be considered to prevent stillbirths and reduce associated morbidity. (shrink)

ExcerptProfound change in society may involve shifting control of political power, the character of economic systems, or access to resources, but it can also have to do with the structures of meaning we bundle together in various understandings of culture. This issue of Telos looks at the explosive forces located specifically in the intangible dimensions of culture and how they may play out in revolutionary or counter-revolutionary processes. No process has been more disruptive of inherited traditions and stable (...) structures than globalization, the spread of the dynamic economy of capitalism coupled with liberal democracy. In a bold account, Jörg Friedrichs…. (shrink)

We examine the important roles of two forms of capital—human and social—in the accumulation of critical resources that enable firms to adopt sound environmental management practices which contribute to better firm performance. Drawing on human and social capital theories and the resource-based view of the firm, we tested this proposition using data from a survey of 141 small manufacturing firms drawn from a survey of business enterprises in a metropolitan city in the southern region of the Philippines. The results (...) of our analysis using structural equation modelling-partial least square approach show that both human capital such as age, experience and education of managers of the firm and social capital such as external managerial ties and networks have significant and positive contribution to the environmental management resources of firms although the effects vary in magnitude. The accumulation of environmental management resources not only is positively linked to the adoption by firms of pro-environment practices but also fully mediates the effects of the two types of capital on the adoption of such practices. Pro-environment practices are positively linked to better performance outcomes. The findings underscore the need to account for the intangible and more tacit forms of capital such as managerial talent, knowledge, skills and social ties and networks in the wider debate on how small manufacturing firms in developing countries can address the pressing need to integrate environmental sustainability in business. (shrink)

Contributing to the emerging religion and development literature, this study sets out to analyse the role of faith in the context of a particular development approach, 'Use Your Talents' at the Malagasy Lutheran Church in Madagascar. By analysing the views of lay Christian informants with regard to their involvement in the UYT project, the study asked what is the role of faith as an intangible asset in an asset-based community development project? The qualitative data were collected through participant observations (...) and interviews conducted in four congregations across Madagascar in 2018. The results showed that church teachings and biblical stories created a normativity of good and desirable behaviour in the context of the asset-based community development project. Faith may constitute an asset when it promoted the individual's capacity to achieve positive economic and social change.CONTRIBUTION: This research broadened the understanding of religion in the context of asset-based community development projects. The results showed that the participants attributed their engagement in community development to their religious calling. The belief in the existence of a higher power not only seemed to influence individuals to act but also enabled them to feel empowered and have something to contribute. As a contribution to sociology of religion, this study showed that community development can be part of Christians' and congregational holistic activities that depended on local knowledge and resources. Faith not only motivated individuals to engage in community development, but also it seemed to represent the essence of their engagement. (shrink)

The present study aimed to investigate three questions concerning Kahneman’s Endowment Effect. (a) Does the Endowment Effect apply to negotiations on intangible items such as intellectual resources and time invested in academic chores? (b) Does the sequence in which proposals are presented to the negotiators influence the Endowment Effect and, if so, how? (c) Does the Endowment Effect have the same impact in on-going negotiations as in one-shot negotiations? The investigation focused on the trade-off made by students between (...) advanced courses and seminars, which we term as Academic Chores Trade-Off (ACTO). The results indicated the existence of the Endowment Effect in negotiations on the above intangible items (ACTO) but could also be partially interpreted as reflecting the negotiators attempts to improve their positions. The results also supported the existence of a Sequence Effect combined with an intensification of the Endowment Effect. The Endowment Effect in on-going negotiations was not found to be significantly different from that in the one-shot format. (shrink)