Environmental accounting: an essential component of business strategy

Environmental accounting is on an expansion path. With increasing social focus on the environment, accounting fills an expectation role, to measure environmental performance. The status of environmental awareness provides a dynamic for business reporting its environmental performance. Examining the integration of environmental policy with business policy is the focus of this research. The business firm's strategy includes responding to capital and operating costs of pollution control equipment. This is caused by increasing public concerns over environmental issues, and by a recent government‐led trend to incentive‐based regulation. This paper describes the environmental component of the business strategy, producing the required performance reports and recognizing the multiple skills required to measure, compile and analyze the requisite data. Special emphasis of the research is on generation of reports and their standards, for the range of business and regulatory purposes. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.     

Ignorant Theory and Knowledgeable Workers: Interrogating the Connections between Knowledge,Skills and Services

This article builds on recent critiques of the knowledge economy to argue that key growth areas in future employment will be in low level service jobs rather than knowledge work as currently understood. The article discusses the knowledge, skills and competencies involved in interactive service work. It suggests that knowledge which is contextual, social or tacit has been taken to be of lesser value in relation to competitive advantage. It highlights the contrast, therefore, between the growth in interactive service work and the focus of the knowledge management literature on a small sub‐set of total employment. Two case‐studies of interactive service work, one drawn from a range of service sectors and the other from a call‐centre setting, provide empirical material which highlights the skills required by em‐ployers in this area. Technical skills were seen as less important than aesthetic and social skills. These cases highlight the management of social skills and competencies as critical to interactive service work. Workers need to develop an understanding of themselves that allows them to consciously use their emotions and corporeality to influence the quality of the service. This leads to the conclusion that the interactive service sector should not be conflated with knowledge work. Rather, it is more important to focus on the broader need for knowledgeability in work, and so broaden understanding of labour in the contemporary workplace.     

Strategy for lifelong learning in vocational schools of tourism education

Learning is the accumulated knowledge acquired from the experiences of individuals. Lifelong learning concept for adult learners is vital to reveal and sustain their knowledge creation experience. Lifelong Learning can be defined as the ability to develop an individual’s skills, knowledge and skills social, individual, and professional. This study addresses the concept of lifelong education. Lifelong education is provided through informal, formal and non-formal education processes. This research relies on documentary analysis. It was applied the key arguments for the research focus. The relationship between technology and lifelong learning is becoming more important. The importance of lifelong learning in tourism education is increasing. The vocational school can create lifelong opportunities for the tourism industry. These research explained that some perspectives of lifelong learning; such as dimensions, benefits and barriers. Additionally, the chapter proposes a perspective on the lifelong learning strategy in tourism education and discuss concept of lifelong learning, in regard to the literature. It is the most important factor that reflects the training and professional development of the staff and the competitive power of the tourism product directly and indirectly. Vocational schools should develop programs in line with the expectations of tourism enterprises.     

Promoting corporate social responsibility and sustainable development through management development: What can be learned from international service learning programs?

In this article, we discuss how the human resource development (HRD) function can support corporate sustainability strategy by designing and implementing leadership development programs incorporating international service learning assignments. We describe “Project Ulysses,” an integrated service learning program that involves sending participants in teams to developing countries to work in cross‐sector partnerships with nongovernmental organizations (NGOs) and social entrepreneurs, supporting them in their fight against pressing global problems. We present the findings of a narrative analysis of learning stories produced by Ulysses participants. Understanding how participants make sense of, and learn from, their experiences abroad provides us with insights into how service learning programs can help managers to develop the knowledge, skills, and mind‐set that will enable them to successfully support a company's global sustainability and corporate social responsibility (CSR) efforts. We conclude by discussing the implications for leadership development, specifically how organizations can incorporate a responsibility and sustainability focus in their management development programs.     

Language and the Circuits of Power in a Merging Multinational Corporation

abstract    We argue in this paper that corporate language policies have significant power implications that are easily overlooked. By drawing on previous work on power in organizations ( Clegg, 1989 ), we examine the complex power implications of language policy decisions by looking at three levels of analysis: episodic social interaction, identity/subjectivity construction, and reconstruction of structures of domination. In our empirical analysis, we focus on the power implications of the choice of Swedish as the corporate language in the case of the recent banking sector merger between the Finnish Merita and the Swedish Nordbanken. Our findings show how language skills become empowering or disempowering resources in organizational communication, how these skills are associated with professional competence, and how this leads to the creation of new social networks. The case also illustrates how language skills are an essential element in the construction of international confrontation, lead to a construction of superiority and inferiority, and also reproduce post-colonial identities in the merging bank. Finally, we also point out how such policies ultimately lead to the reification of post-colonial and neo-colonial structures of domination in multinational corporations.     

Competitive strategy and skills: working out the fit in the fitness industry

It is widely accepted that creating quality products and services requires a well‐trained and skilled workforce. This article seeks to contribute to unpicking the relationship between business strategy and skills in the service sector by presenting research findings from the UK fitness industry. This sector has grown quickly and includes companies that compete on the basis of high‐quality services, alongside those competing largely on cost. If the route to a high‐skills economy is to shift more firms towards the higher‐quality end of the market, we would expect to find employers in these companies making use of a workforce with higher levels of skill. The research from the fitness industry questions this simple relationship, finding that there is no clear link between competitive strategy and skills. As market position is not necessarily the impetus for improving the skills of the workforce, the article then briefly explores what other factors may also be required.     

Public servants’ workplace learning: a reflection on the concept of communities of practice

Workplace learning is not only for the purpose of improving work skills, but also of establishing linkages between different social resources. Scholars such as Lave and Wenger (Situated Learning: Legitimate Peripheral Participation, 1991) suggest that a community of practice (CoP) is formed by members’ common interests with a friendly informal atmosphere, within which the participants may feel free, to sharpen their skills and broaden their horizons. The concept of CoPs actually highlights the importance of using social resources to optimize the knowledge within the context of organization. However, because the learning situation is very informal, some scholars suggested that learning within a CoP may be too scattered to manage it well. For this study, the researchers use the concept of CoPs to examine public servants’ workplace learning and lay the focus on shared practices in the public sector in order to reflect on the concept of CoPs. The semi-structured interview method was employed, and most of viewpoints in this study were derived from 10 personnel departments in the public sector in Taiwan including 22 interviewees. The research supports the view that shared practices which are derived from the public servants’ daily official tasks are an important key to members’ informal learning. The concept of official tasks implies a compulsory atmosphere which enables related interactions to be compelled to happen. This will hopefully provide a solution for the loose discipline learning in CoPs.     

A resilient social economy? Insights from the community food sector in the UK

At a time of global economic and environmental crisis, academic and policy debates are re-emphasizing the potential of the social economy in providing an alternative development model that reconnects communities with their resource-base and enhances their ‘resilience’. The goal of this paper is to explore this potential through a focus on the practices and values of those who are concretely involved in the social economy. Based on data collected on five community food enterprises in Oxfordshire, UK, the analysis focuses on the perceptions of social entrepreneurs in relation to the ‘alternativeness’ of the social economy, its potential for expansion and its resilience. The research highlights the capacity of social entrepreneurs to empower local communities through a process of collective mobilization of local resources. Theoretically, this study generates new insights into the nature and meanings of resilience as a process of creation of more self-reliant communities of people, places, tools, skills and knowledge. From a policy and practice perspective, the paper raises the need for regional development strategies that capture the gains of these isolated initiatives, particularly in relation to their innovative capacity to create a shared vision that fosters synergies between local ecological, social and economic resources.     

Environmental business strategy: the Portuguese case

This study focuses on the adoption of environmental management systems and corporate social responsibility reporting as mechanisms for creating a differential advantage, looking at how different stakeholders in an organization perceive the importance of instituting these mechanisms as determinants of market success. The paper then aims to focus on environmental business strategy and corporate social responsibility reporting in companies, rather than prescribing policy for the entire sector. In so doing it postulates that compliance with market requirements on environmentally related issues, by instituting proper environmental management mechanisms and corporate social responsibility reporting, is a pre‐requisite for acceptance of the firm and its products in the market. The paper is methodologically based on a set of 60 interviews conducted with various agents in the Portuguese textile industry, ranging from policy‐makers to industrialists and NGOs, with a view to determining differences in perception between the various stakeholders. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

Social capital and human resource management in international joint ventures in Vietnam: a perspective from a transitional economy

This study highlights the importance of social capital in international joint ventures (IJVs), and examines human resource practices as a factor shaping such social capital. Comprehensive measures of social capital are developed and tested, which extend prior work on ‘bonding’ and ‘bridging’ social capital. We also link social capital with its anticipated antecedents and consequences. The study's findings are based on data collected from 164 IJVs located in Vietnam. IJV performance was predicted by training and by the level of trust and cooperation between foreign and local personnel. Training (including acquisition of management skills, technology, and cross-cultural understanding) also was predictive of the measures of social capital. A key practical implication arising from this study is that the return on investment from training of joint venture personnel can stem not only from the transfer of technical and management skills needed for developing competitive advantage, but also from the positive impact on social capital, which further contributes to venture success. The establishment of written objectives and plans for the venture, as well as the IJV's level of control regarding its own HR functions also was found to be related to some components of social capital. The findings of this study reinforce the call to build on the contributions of local personnel in joint ventures, and in Vietnam in particular.     

Skills-based volunteering: A systematic literature review of the intersection of skills and employee volunteering

Skills-based volunteering programs sit at the intersection of corporate philanthropy and human resources (HR). These programs enable employees to volunteer their specialized skills to support non-profit organizations, while developing new skills along the way. While these programs are the fastest growing way that firms deliver on their corporate social responsibility strategy, the academic literature has all but ignored them. However, there is ample opportunity to build an understanding of skills-based volunteering from existing research that crosses the realms of employee volunteering and skills. This systematic literature review of 36 peer-reviewed articles forms the basis of this paper, where we provide a definition of skills-based volunteering, and offer a theoretical model to guide future HR research and practice on skills-based volunteering.     

主要发达国家制定和实施标准化战略的经验

标准化在经济社会发展中的积极作用逐步得到发达国家的认可。为了进一步推动本国标准化的发展,世界主要发达国家均先后制定并实施了本国的标准化战略。通过对主要发达国家标准化战略的制定和实施情况,可以发现其战略所关注的核心问题十分聚焦,且十分重视战略的实施,并通过各种政策加以推动。     

IDENTITY ECONOMICS: SOCIAL INFLUENCE AND SKILL DEVELOPMENT

Within the economic literature, studies in identity economics, peer effects, and skill development have all suggested that social influences have an important role in determining choices. In this review, I draw on lessons learned from the identity economics literature to examine implications from the peer effects and skill development literature. I focus on the role of social identity in generating social group effects from peers and what role identity may have in shaping the development of skills from broader environments, parents and peers during childhood and adolescence.     

城镇化进程中失地农民民生保障中的文化关怀

城镇化作为一种社会历史现象,既是物质文明进步的体现,也是精神文明前进的动力。在国家城市化战略大力推进的历史进程中,失地农民是这一社会变迁的代价承受者和利益关注者。在这一进程中,政府不仅需要给予失地农民经济方面的民生关怀,更要妥善构建旨在关怀失地农民的文化民生体系,从文化和心理方面帮助失地农民顺利地实现居所、身份和观念上的转变,以确保城镇化的顺利推进。     

Sustainability practices: trends in New Zealand businesses

This paper reports on the sustainability practices of New Zealand businesses based on two national surveys and a series of focus groups and interviews. There was an average increase of 10% in the number of companies adopting environmental practices from 2003 to 2006. There was less of an increase for social practices, although still more commonly adopted by companies than environmental practices. Values and beliefs of management were the overwhelming driver for the adoption of sustainability practices with reputation and brand also significant drivers. Costs, management time, and knowledge/skills were the three most commonly reported barriers to adoption of sustainability initiatives. The implications of the study are that for New Zealand business, there is a strong link with the business case for sustainability. For policymakers interested in achieving sustainability goals, the results suggest that a ‘soft’ approach to business practices may be in order in New Zealand. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

The renewed Lisbon Strategy and social exclusion policy

In the light of its manifest mid‐term failure to make progress towards its key objectives, the EU introduced in 2005 a major ‘relaunch’ of its Lisbon Strategy for economic, employment and social development. The core aspect of this was ‘prioritisation’, involving an increased focus on growth and jobs. This raised the issue of whether the pursuit of greater competitiveness would lead to a downgrading of the importance of the original social objectives of the programme. In its focal concern on the fight against social exclusion, the EU's strategy involved both employment and social objectives. These emphasised in particular the creation not only of more but of ‘better jobs’ and the pursuit of actions to reinforce ‘social inclusion’ and ‘social cohesion’. This article considers whether a significant shift did occur in policy emphasis and the implications of the Lisbon reform for progress in reducing the risks of social exclusion. It reviews first the basic changes in the formulation of the strategy and then examines in turn the effectiveness of its policy initiatives with respect to employment, the quality of work and social inclusion.     

专业化——新世纪高校体育教师继续教育理念

继续教育作为一种特殊的教育形式,是教师获得适应社会发展需要知识技能的重要途径和教育方式,为了适应新世界世界教师职业发展发展的潮流和趋势,高校体育教师继续教育应确立专业化的教育理念。本文就这一问题进行理论分析和探讨,为高校体育教师的职业发展提供新的发展理念和指导思想。     

Enhancing female entrepreneurship by enabling access to skills

Literature reveals the need for entrepreneurship training programmes that focus on the skills required by female entrepreneurs. The purpose of this paper is to introduce the Women Entrepreneurship Programme (WEP) as an initiative to provide entrepreneurial and business skills to female entrepreneurs. An experimental group of 116 women attended this training intervention whereas 64 women formed the control group who did not attend the WEP. The findings highlight that through the WEP the experimental group gained new skills and knowledge relevant to running a business; increased their confidence in their entrepreneurial abilities; and used these skills to start new ventures.     

Who volunteers? Constructing a hybrid theory

This paper describes three major theoretical perspectives in research on volunteering: social theories that stress the importance of context, roles, and integration; individual characteristic theories that emphasize values, traits, and motivations; and resource theories that focus on skills and free time. It unites research from multiple disciplines into a single hybrid model, performs a preliminary test of the model on a nationally representative US dataset, and concludes with recommendations for scholars and practitioners. Using the 1995 Midlife in the US dataset, we operationalized concepts from each theoretical category and found that variables measuring each perspective played a substantial and independent role in predicting volunteering. Our hybrid model, which includes significant variables from each theory, offers some directions for recruitment and retention by showing how social roles and networks can constrain or encourage volunteering at different stages of the life course. As social roles and networks are both highly predictive and easily observed, volunteer managers can use them to recruit and retain volunteers. Copyright © 2011 John Wiley & Sons, Ltd.     

Analysis of Shared and Sustainable Value Creation of Companies Providing Energy Solutions at the Base of the Pyramid (BoP)

This study was conducted to analyze the shared and sustainable value creation (SSVC) of 33 energy companies selling energy solutions at the base of the pyramid (BoP) markets. SSVC by selling energy technology solutions directed to address the cooking and lighting needs of BoP consumers were the main focus of analysis. Result showed that achieving profitability and affordability is affected by the kind of energy solution that is offered as well as the investment and level of commitment required. However, companies that fulfilled the profitable and affordable solutions were also able to deliver social and environmental sustainability benefits. Social sustainability benefits point to the ability of alleviating poverty by improving productivity or offering cost‐savings. Environmental sustainability benefits point to the energy savings. The findings show that inclusive business strategy is not necessarily required to reach the poor people profitably but a suitable business strategy depends on the type of energy solution. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment