In today＇s knowledge-based economy, the role played by human capital in the determination of the market value of a firm is recognized. To be able to persist in the open competition, entities are forced to invest incr...In today＇s knowledge-based economy, the role played by human capital in the determination of the market value of a firm is recognized. To be able to persist in the open competition, entities are forced to invest increasingly in the professional training of their employees. Inconsistent with this rising importance is the prohibition to capitalize professional training cost according to international accounting standards （IAS） 38.69 （b）. Highly qualified employees ensure competitive advantages and thus lead to an increase in shareholder value. Regarding the financial statement as a primary source of information, it does not seem reasonable to leave such a valuable resource completely unnoticed in the balance sheet. Consequently, a truthful representation of a firm＇s asset should take training costs into account. This article pleads for a limitation of this general legal prohibition and analyzes under which premises those expenditures for training can comply with the common criteria of capitalization according to IAS 38.展开更多
Human capital depreciation can be divided into stock depreciation and utility depreciation, which will cause the waste of human capital investment, and let human capital value fail to fully embody, affecting social de...Human capital depreciation can be divided into stock depreciation and utility depreciation, which will cause the waste of human capital investment, and let human capital value fail to fully embody, affecting social development. In the critical time of China facing population aging and economic transformation, as the new human capital of the labor market, college students play an important role to social and economic development. Therefore, preventing and mitigating their human capital depreciation is necessary. This article focus on human capital investment and configuration stage, analyze the influence of unreasonable human capital investment system and separate labor market segmentation system to college student human capital depreciation, and put forword the corresponding countermeasures.展开更多
This paper takes a cursory look at the conceptual framework of what cultural imperialism entails with particular study of its socio-political consequences in contemporary Nigerian society, and a closer look at the tra...This paper takes a cursory look at the conceptual framework of what cultural imperialism entails with particular study of its socio-political consequences in contemporary Nigerian society, and a closer look at the transportation and importation of western cultural values and the implantation of same in Nigeria thereby almost completely eclipsing the hitherto African cultural conservatism of the Nigerian state. Clear examples of this cultural transplant are given in this work, including but not limited to the use of English language in place of the indigenous languages for communication even when there are no foreigners, smoking of cigarettes, ladies putting on trousers, abortions as a means of birth control, free premarital and extramarital sexual relationships, and homosexuality and gay practices. These which were viewed as an anathema to Nigeria＇s cultural values have supplanted the traditional conservatism of the Nigerian people. This work particularly looks at Chimamanda Adichie＇s Purple Hibiscus and distills classical cases of cultural imperialism. Adichie through the character Eugene, captures cultural imperialism as seen in the life of this vastly brainwashed ＂been-to＂ who is clearly portrayed as an imperial lackey, capitalist, and apologist. Also, the character of Rev. Father Benedict, a Briton, who often found any indigenous songs in St. Agnes Parish was quite offensive. The work also captures cultural imperialism in the ironical contempt with which the catholic devotee, Eugene, treats his own father, Papa Nnukwu, steeped in the traditional African cultural values, and Eugene viewes him as Godlessness. The essay concludes by identifying the cultural crises that cultural imperialism creates in the Nigerian state, and recommends ways of diluting and diffusing the present cultural imperialism as a solution to the myriad of socio-political crises currently experienced by the Nigerian society.展开更多
Cultural capital is usually regarded as a mechanism of influence on personality. Coleman contributed to this study largely, although Bourdieu introduced the concept of a theoretical understanding of capital varieties....Cultural capital is usually regarded as a mechanism of influence on personality. Coleman contributed to this study largely, although Bourdieu introduced the concept of a theoretical understanding of capital varieties. He was interested in the convergence of social, cultural, and economic capital. The authors propose to focus on the cultural capital of both the qualitative characteristics of the state of society. The problem is that in the presence of cultural capital as a funded system of values in the form of works of art and science, society degrades morally. Any cultural capital based on traditional religious values. This does not mean the broadcasting of religious themes in works of art, although it excludes, but rather a philosophical position of artists and researchers, through which the public receives the interpretation of events, their assessment of a certain value-regulatory system of coordinates. This element is the spiritual capital of the company and is a fundamental element of cultural capital. Qualitative state of society, its morality depends on the amount of spiritual capital, which he occupies in the field of cultural capital. A striking example of how the degradation and spiritual revival of capital in society can serve as the processes that took place during the last century.展开更多
Innovation is one of the main drivers of economic development. In the knowledge economy era, the quickness of technological developments and globalization has changed the structure of business world. Consequently, thi...Innovation is one of the main drivers of economic development. In the knowledge economy era, the quickness of technological developments and globalization has changed the structure of business world. Consequently, this situation creates opportunities and also threats for companies. Companies should attach importance to innovation in order to maintain sustainable growth and gain competitive advantage. According to Barsky and Marchat （2000） in the new economy the value of a company is not found with its tangible assets, revenues, financial ratios or market share, but with its intellectual capital, organizational culture, customer loyalty and brand equity. According to resource-based view of the company; the resources are fundamental factors of competitiveness and performance. These resources are regarded as strategic assets, which include tangible and intangible assets. Intellectual capital which is becoming one of the important commercial assets of the 21 st century is a way of describing a company＇s intangible assets that are vital for company success. Intellectual capital consists of human capital, relational capital and structural capital. Intellectual capital which is a core strategical resource of a company is playing a crucial role in a company＇s innovation performance. This study attempts to analyze the interrelationships between intellectual capital and innovation in the context of resource-based view of the company. This study also focuses in particular on the effects of human capital, relational capital and structural capital which are the components of intellectual capital, on innovation by integrating the relevant theoretical and empirical evidence.展开更多
文摘In today＇s knowledge-based economy, the role played by human capital in the determination of the market value of a firm is recognized. To be able to persist in the open competition, entities are forced to invest increasingly in the professional training of their employees. Inconsistent with this rising importance is the prohibition to capitalize professional training cost according to international accounting standards （IAS） 38.69 （b）. Highly qualified employees ensure competitive advantages and thus lead to an increase in shareholder value. Regarding the financial statement as a primary source of information, it does not seem reasonable to leave such a valuable resource completely unnoticed in the balance sheet. Consequently, a truthful representation of a firm＇s asset should take training costs into account. This article pleads for a limitation of this general legal prohibition and analyzes under which premises those expenditures for training can comply with the common criteria of capitalization according to IAS 38.
文摘Human capital depreciation can be divided into stock depreciation and utility depreciation, which will cause the waste of human capital investment, and let human capital value fail to fully embody, affecting social development. In the critical time of China facing population aging and economic transformation, as the new human capital of the labor market, college students play an important role to social and economic development. Therefore, preventing and mitigating their human capital depreciation is necessary. This article focus on human capital investment and configuration stage, analyze the influence of unreasonable human capital investment system and separate labor market segmentation system to college student human capital depreciation, and put forword the corresponding countermeasures.
文摘This paper takes a cursory look at the conceptual framework of what cultural imperialism entails with particular study of its socio-political consequences in contemporary Nigerian society, and a closer look at the transportation and importation of western cultural values and the implantation of same in Nigeria thereby almost completely eclipsing the hitherto African cultural conservatism of the Nigerian state. Clear examples of this cultural transplant are given in this work, including but not limited to the use of English language in place of the indigenous languages for communication even when there are no foreigners, smoking of cigarettes, ladies putting on trousers, abortions as a means of birth control, free premarital and extramarital sexual relationships, and homosexuality and gay practices. These which were viewed as an anathema to Nigeria＇s cultural values have supplanted the traditional conservatism of the Nigerian people. This work particularly looks at Chimamanda Adichie＇s Purple Hibiscus and distills classical cases of cultural imperialism. Adichie through the character Eugene, captures cultural imperialism as seen in the life of this vastly brainwashed ＂been-to＂ who is clearly portrayed as an imperial lackey, capitalist, and apologist. Also, the character of Rev. Father Benedict, a Briton, who often found any indigenous songs in St. Agnes Parish was quite offensive. The work also captures cultural imperialism in the ironical contempt with which the catholic devotee, Eugene, treats his own father, Papa Nnukwu, steeped in the traditional African cultural values, and Eugene viewes him as Godlessness. The essay concludes by identifying the cultural crises that cultural imperialism creates in the Nigerian state, and recommends ways of diluting and diffusing the present cultural imperialism as a solution to the myriad of socio-political crises currently experienced by the Nigerian society.
文摘Cultural capital is usually regarded as a mechanism of influence on personality. Coleman contributed to this study largely, although Bourdieu introduced the concept of a theoretical understanding of capital varieties. He was interested in the convergence of social, cultural, and economic capital. The authors propose to focus on the cultural capital of both the qualitative characteristics of the state of society. The problem is that in the presence of cultural capital as a funded system of values in the form of works of art and science, society degrades morally. Any cultural capital based on traditional religious values. This does not mean the broadcasting of religious themes in works of art, although it excludes, but rather a philosophical position of artists and researchers, through which the public receives the interpretation of events, their assessment of a certain value-regulatory system of coordinates. This element is the spiritual capital of the company and is a fundamental element of cultural capital. Qualitative state of society, its morality depends on the amount of spiritual capital, which he occupies in the field of cultural capital. A striking example of how the degradation and spiritual revival of capital in society can serve as the processes that took place during the last century.
文摘Innovation is one of the main drivers of economic development. In the knowledge economy era, the quickness of technological developments and globalization has changed the structure of business world. Consequently, this situation creates opportunities and also threats for companies. Companies should attach importance to innovation in order to maintain sustainable growth and gain competitive advantage. According to Barsky and Marchat （2000） in the new economy the value of a company is not found with its tangible assets, revenues, financial ratios or market share, but with its intellectual capital, organizational culture, customer loyalty and brand equity. According to resource-based view of the company; the resources are fundamental factors of competitiveness and performance. These resources are regarded as strategic assets, which include tangible and intangible assets. Intellectual capital which is becoming one of the important commercial assets of the 21 st century is a way of describing a company＇s intangible assets that are vital for company success. Intellectual capital consists of human capital, relational capital and structural capital. Intellectual capital which is a core strategical resource of a company is playing a crucial role in a company＇s innovation performance. This study attempts to analyze the interrelationships between intellectual capital and innovation in the context of resource-based view of the company. This study also focuses in particular on the effects of human capital, relational capital and structural capital which are the components of intellectual capital, on innovation by integrating the relevant theoretical and empirical evidence.
