scholarly journals The Human Capital for Value Creation and Social Impact: The Interpretation of the IR’s HC Definition

2021 ◽  
Vol 13 (13) ◽  
pp. 6989
Author(s):  
Maurizio Cisi ◽  
Francesca Alice Centrone
Keyword(s):  
Human Capital ◽  
Value Creation ◽  
Social Impact ◽  
Integrated Reporting ◽  
For Profit ◽  
Not For Profit ◽  
Human Resources Managers ◽  
Definition Of ◽  
Depth Interviews ◽  
Selection Of

The paper aimed at assessing and identifying in a comparative way the potentiality and suitability of the Integrated Reporting (IR)’s definition of human capital (HC) within a selection of companies and social cooperatives. Employing in-depth interviews, the qualitative study analyzed the points of view of a selection of human resources managers to firstly check and test the connection between human capital, value creation, and social impact. The contribution of human capital to value creation is not easily recognized, especially by smaller-sized companies. The results suggested that the HC definition of the IR in the for-profit sector seems to be more applicable to the top management than to the whole workforce, while it appears as “fitting” for the managers of social cooperatives because of its explicit focus on ethical values, loyalty, and motivation. This allowed opening possible channels of dialogue between the profit and not-for-profit sectors. The paper proposed practical recommendations to operationalize the IR’s HC definition.

scholarly journals Key considerations for facilitating employment of female Sudanese refugees in Australia

2014 ◽  
Vol 20 (5) ◽  
pp. 671-690 ◽  
Author(s):  
Desireé Gaillard ◽  
Kate Hughes
Keyword(s):  
Government Information ◽  
Academic Literature ◽  
For Profit ◽  
Not For Profit ◽  
Ethnographic Approach ◽  
The Social ◽  
Social Initiatives ◽  
Sudanese Refugees ◽  
Depth Interviews ◽  
Sydney Australia

AbstractThis research is a pilot study on identifying the social initiatives that could potentially provide employment opportunities for female Sudanese refugees settled in western Sydney, Australia. An interpretative ethnographic approach was employed to analyse academic literature, government information and data gathered through in-depth interviews with a not-for-profit organisation working with this community. The outcome of this research emphasises three fundamental questions that relate to community value, customer need and opportunity risk that need to be considered with respect to the limitations that are framed by the social initiatives identified in relation to reducing unemployment for these women. This study revealed an interesting observation: programs that make use of existing skills create new opportunities in the employment market, whereas programmes that provide new skills or a combination of new and existing skills, were more inclined to link to existing opportunities in the employment market.

Artificially making Lifeform

2021 ◽  
Vol 9 (10) ◽  
pp. 1290-1295
Author(s):  
Souvik Das
Keyword(s):  
Medical Community ◽  
Programming Algorithm ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
Funding Agencies ◽  
Proper Definition ◽  
Inanimate Matter ◽  
Living Organisms ◽  
Definition Of

Abstract: The word ‘life’ is a mysterious word with a chart of attributes that have neither been completed nor has been agreed upon by the race of humans. Probably the proper definition of life is impossible to identify for humans (the proof for this claim is given later) but the handbook to the secret shall be updated till the end, thanks to the inquisitive attitude of humans. For this piece, we shall adopt the description from the professional medical community of today. Though this topic falls midway between science and philosophy, this project is strictly technical. To quote dictionary.com, Life is the condition that distinguishes organisms from inorganic objects and dead organisms, being manifested by growth through metabolism, reproduction and the power of adaptation to environment- through changes originating internally; cambridge.com teaches Life is the period between birth and death, or the experience or state of being alive; medicaldictionary.thefreedictionary.com states Life is the property or quality that distinguishes living organisms from dead organisms and inanimate matter, manifested in functions such as metabolism, growth, reproduction and response to stimuli or adaptation to the environment originating from within the organisms. There are several other definitions but to summarize, we can safely state that though the concept is somewhat vague, we could indeed point out some common principles. We shall, in this project, try to replicate the characteristics so as to attain life in medical terms. (The order does not base upon importance of the listed character since the characters, all of them are absolute essentials and cannot possibly be categorized as more or less important). 1) Metabolism 2) Growth 3) Adaptability 4) Birth 5) Death 6) Self-stimulated response to environment 7) Reproduction 8) Can sustain self without foreign intervention Keywords: artificial, life, intelligence, computer, programming, algorithm This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors.

scholarly journals Five Case Studies of Governance in Tertiary Education

2016 ◽  
Vol 46 (3) ◽  
pp. 42-58
Author(s):  
Daniel Wallace Lang
Keyword(s):  
Tertiary Education ◽  
Colleges And Universities ◽  
Governing Boards ◽  
Tertiary Institutions ◽  
College And University ◽  
For Profit ◽  
Not For Profit ◽  
Different Types ◽  
Institutional Contexts ◽  
Definition Of

Most studies of governance in tertiary education take as their points of reference colleges and universities, with few examining governance in organizations that deliver various other forms of tertiary education. These organizations often have governing boards, but the boards are not necessarily downsized versions of their college and university counterparts. Although some studies classify governing boards into different types, few offer a clear definition of such boards or explain how they actually function in institutional contexts other than colleges and universities. This study examines governance in five small, public, not-for-profit tertiary institutions, each with a board, to determine what the boards look like, how they perform, what is expected of them, and how they are similar to or different from other types of boards in colleges and universities.  

Shaken, not stirred

2004 ◽  
Vol 5 (2) ◽  
pp. 268-281 ◽  
Author(s):  
Karin Grasenick ◽  
Jonathan Low
Keyword(s):  
Value Creation ◽  
Quality Standards ◽  
Measurement Instruments ◽  
Measurement Systems ◽  
Measurement Standards ◽  
For Profit ◽  
Academic Communities ◽  
Not For Profit ◽  
Global Agreement

The necessity and importance of measuring intangibles has become increasingly accepted in the business, financial and academic communities as a means for a better understanding of the value creation processes in private, public and not‐for‐profit enterprises. Intangible indicators are seen as idiosyncratic, unique to each enterprise and not standardised. Interpretation, dissemination and further research suffer from the lack of definition and measurement standards. This paper examines guidelines and suggestions for measurement instruments and discusses their limits. A framework for classifying intangibles and indicators through the utilisation of evaluation experience is derived in order to support the movement towards global agreement on terms, definitions, standards and measures. Further research is discussed concerning quality standards for measurement systems.

Shared Value Creation for Sustainability in Not-for-Profit Organisations

2017 ◽  
pp. 17-30
Author(s):  
Tony Kandaiya ◽  
Meena Chavan
Keyword(s):  
Value Creation ◽  
Holistic Approach ◽  
Theoretical Models ◽  
Three Dimensions ◽  
Shared Value ◽  
Social Mission ◽  
For Profit ◽  
Not For Profit ◽  
Sustainability Strategy ◽  
Sustainability Problems

The objective of this chapter is to delineate the sustainability problems encountered by not-for-profit organisations and to explore how these challenges can be can be managed through shared value creation by the stakeholders. Case study-abductive research methodology was adopted to explore stakeholder shared values and sustainability. This method of study is especially useful for trying to test theoretical models by using them in real world situations. Findings revealed that the sustainability strategy in not for profit organizations must be a holistic approach. Such an approach needs to build upon value-creation that is integrated to develop social entrepreneurship and create social capital along the three dimensions which includes innovative, proactive, and risk management behavior. This chapter contributes to the shared value with stakeholders to provide a social enterprise pathway for a not for profit organization to achieve long-term financial sustainability while maintaining the core social mission and objectives.

Conceptualising integrated thinking in practice

2016 ◽  
Vol 31 (2) ◽  
pp. 228-248 ◽  
Author(s):  
Judy Oliver ◽  
Gillian Vesty ◽  
Albie Brooks
Keyword(s):  
Systems Thinking ◽  
Well Being ◽  
Thinking Skills ◽  
Integrated Reporting ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Control ◽  
Measurement And Control ◽  
Health And Well Being

Purpose – The purpose of this paper is to offer theoretical and practical insights on the ways in which integrated thinking is observed in practice. Integrated thinking is linked to integrated reporting, and described as an attribute or capacity for senior management to constructively manage tensions between the multiple capitals (manufactured, intellectual, human, natural, social and relationship as well as financial capital) in strategy, resource allocation, performance measurement and control. Design/methodology/approach – A theoretical framework is developed from the accounting and systems thinking literature, linking integrated thinking to sustainability. Soft versus hard integrated thinking approaches are applied to contrast the siloed management of sustainability with a model that focuses on relationships and broader indicators of societal health and well-being. Practical illustrations of the conceptualised framework are presented for discussion and for further empirical research. Findings – The illustrative examples offer a diversity of corporate, government and not-for-profit viewpoints, providing evidence of both hard and soft integrated thinking in practice. Valuable insights are provided into innovative approaches that foster and make explicit the soft integrated thinking skills and map them to broader societal outcomes. Research limitations/implications – Potential problems can arise if hard integrated thinking dominates over the soft, and data required for internal management accounting purposes become narrow, linear and segregated. Routines and practices will then be based on quasi-standards, further concealing the soft integrated thinking that might be occurring within the organisation. Originality/value – With theoretical roots in systems thinking, this paper contributes to the relatively underexplored area of integrated thinking in accounting for sustainability.

scholarly journals Everyone's Story Counts: Measuring Social Impact in the Not-for-profit sector, an overview.

2012 ◽  
Vol 4 (3) ◽  
pp. 1-17 ◽  
Author(s):  
Barbara Bloch
Keyword(s):  
Social Impact ◽  
Collective Impact ◽  
Impact Measurement ◽  
For Profit ◽  
Not For Profit

As a lead-up to a symposium on measuring social impact in the not-for-profit sector, held in November 2011, the author conducted a small number of interviews (20) across the not for profit sector in Sydney, as to their views, concerns and issues regarding the measurement of social impact of their organisations' work within their communities. This paper provides a synthesis of these interviews, as well as situating social impact measurement within a broader economic and political frame. The paper draws the conclusion (confirmed by many at the above symposium) that the concept of collective impact - where a large number of diverse organisations collaborate through for example, agreed benchmarks of performance and shared measurements, in order to make a difference, and know that they have made a difference, to the lives of specific populations in need.

Cost Stickiness in the New Zealand Charity Sector

2019 ◽  
Vol 54 (03) ◽  
pp. 1950012
Author(s):  
Ahsan Habib ◽  
Hedy Jiaying Huang
Keyword(s):  
New Zealand ◽  
Social Impact ◽  
For Profit ◽  
Managerial Decisions ◽  
Not For Profit ◽  
The Social ◽  
Wide Range ◽  
External Stakeholders ◽  
The Cost ◽  
Cost Stickiness

We investigate whether New Zealand charities exhibit cost stickiness, conceptualized as cost increases in response to an increase in income that are greater than the cost decreases associated with an equivalent decrease in income. Drawing on the holistic accountability rationale, we posit that charity managers consider themselves accountable to a wide range of stakeholders and, therefore, are more concerned about the social impact of their managerial decisions. As a result, charity managers will be reluctant to adjust resources downward immediately after an income drop, as such decisions could lead to the loss of trust and confidence of their internal and external stakeholders. Based on a large sample of charities in New Zealand, we find evidence of cost stickiness. Importantly, we find that cost stickiness varies across a number of characteristics of charities, including charity size, sources of income and expenditure, crisis periods, and the sectors within which the charities operate. Our study contributes to a hitherto unexplored setting and provides empirical evidence on the theoretical debate of hierarchical versus holistic accountability in the not-for-profit sector.

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