scholarly journals Tinjauan Filsafat Kebudayaan terhadap Tradisi Cangget Agung Masyarakat Lampung

2021 ◽  
Vol 16 (1) ◽  
pp. 97-110
Author(s):  
Shely Cathrin
Keyword(s):  
Literature Review ◽  
Economic Value ◽  
Social Value ◽  
Material Object ◽  
Social Activities ◽  
Traditional Leaders ◽  
Philosophy Of Culture

This study aims to find the philosophical values in the Cangget tradition in Lampung Pepadun society based on an understanding of the importance of the Cangget tradition among Indonesian society in globalization era. To achieve this goal, the researcher conducted a literature review of several studies on Cangget and conducted interviews with several traditional leaders of Lampung Pepadun. The material object of the research is the Cangget tradition in Lampung Pepadun’s culture which is analyzed from the philosophy of culture as formal object. The results of the study indicate that the Cangget tradition is included in one of Lampung's cultures in the form of community social activities. This tradition has several meanings, among others, as a form of traditional celebration of the Lampung people, as well as a form of the efforts of the Lampung Pepadun’s people to maintain the purity of the traditions and customs. The Cangget tradition also has philosophical values, including the value of togetherness or social value, the value of unity, the value of honor, the value of democracy, and the economic value. Penelitian ini bertujuan untuk menemukan nilai-nilai filosofis yang terdapat di dalam tradisi Cangget pada masyarakat Lampung Pepadun berdasarkan pada pemahaman tentang pentingnya pelestarian tradisi Cangget di tengah memudarnya pemahaman tentang makna tradisi dan budaya lokal di kalangan masyarakat Indonesia. Untuk mencapai tujuan tersebut, peneliti melakukan kajian pustaka terhadap beberapa penelitian tentang Cangget serta melakukan wawancara dengan beberapa tokoh adat Lampung Pepadun. Objek material penelitian adalah tradisi Cangget dalam kebudayaan masyarakat Lampung Pepadun yang dianalisis dari objek formal filsafat kebudayaan. Hasil penelitian menunjukkan bahwa tradisi Cangget termasuk dalam salah satu kebudayaan Lampung dalam wujud sebagai aktivitas sosial masyarakat. Tradisi ini memiliki beberapa makna, antara lain sebagai bentuk pesta adat masyarakat Lampung, serta bentuk upaya masyarakat Lampung Pepadun untuk menjaga kemurnian tradisi dan adat istiadat masyarakatnya. Tradisi Cangget juga memiliki nilai-nilai filosofis, antara lain nilai kebersamaan atau nilai sosial, nilai persatuan, nilai kehormatan, nilai demokrasi, dan nilai ekonomis.

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

Assessing universities’ social sustainability: accounting for stakeholder value

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Silvia Ayuso ◽  
Xavier Carbonell ◽  
Laia Serradell
Keyword(s):  
Higher Education ◽  
Sustainability Assessment ◽  
Economic Value ◽  
Social Sustainability ◽  
Social Value ◽  
Financial Accounting ◽  
Content Type ◽  
Social Challenges ◽  
The Social ◽  
Sustainability Principles

Purpose The purpose of this paper is to assess higher education institutions’ (HEIs) social sustainability by applying Integrated Social Value (ISV) analysis to eight universities belonging to the Catalan Association of Public Universities in Spain. Design/methodology/approach ISV analysis is a social accounting methodology that considers both the economic value and the social value created for all the organisation’s stakeholders through a participatory and systematic process. Findings The authors have shown that ISV analysis can be effective to assess the impacts on social sustainability of HEIs. The monetised results facilitate understanding about the valued impacts and allow integration with the universities’ financial data. Research limitations/implications The research advances the under-researched topic of social sustainability assessment in higher education. Practical implications Quantifying universities’ social impacts in monetary terms may help to transform conventional financial accounting and improve HEIs’ internal strategy and management according to sustainability principles. Social implications The process of measuring the social value created by universities provides a way to meet the rising demands for greater accountability and transparency and facilitates engagement with stakeholders on how these institutions are contributing to sustainable development. Originality/value ISV analysis represents an innovative approach to assess how HEIs create benefits for its internal and external stakeholders and contribute to solutions to social challenges.

scholarly journals The Moderating Effect of Social Innovation in Perspectives of Shared Value Creation in the Educational Sector of Ghana

2018 ◽  
Vol 10 (11) ◽  
pp. 4216 ◽  
Author(s):  
Wenyuan Li ◽  
Mohammed Abubakari Sadick ◽  
Abdul-Aziz Ibn Musah ◽  
Salisu Mustapha
Keyword(s):  
Value Creation ◽  
Social Innovation ◽  
Economic Value ◽  
Social Value ◽  
Survey Study ◽  
Shared Value ◽  
Study Results ◽  
Social Value Creation ◽  
The Creation ◽  
Moderating Role

This paper presents a survey study of how social innovation moderates social and economic value from the perspective of shared value creation. Specifically, the study addresses the following questions: Does economic value lead to social value creation in shared value creation? Does social innovation moderate social and economic value in the creation of shared value? The questions are addressed through an empirical investigation of 250 social enterprise organizations that apply social objectives and a market-based approach to attain social and economic goals in Ghana. The study used SmartPLS software version 3.0 to evaluate the data collected. The results indicated that economic value influences the creation of social value in shared value creation. Study results also revealed that social innovation is a driver of shared value creation via social value in the educational sector of Ghana. However, social innovation could not play a moderating role in economic value to shared value creation.

scholarly journals Social and Economic Value in Emerging Decentralized Energy Business Models: A Critical Review

Energies ◽  
2021 ◽  
Vol 14 (23) ◽  
pp. 7864
Author(s):  
Sophie Adams ◽  
Donal Brown ◽  
Juan Pablo Cárdenas Álvarez ◽  
Ruzanna Chitchyan ◽  
Michael J. Fell ◽  
...  
Keyword(s):  
Business Models ◽  
Economic Value ◽  
Social Value ◽  
Willingness To Participate ◽  
Export Prices ◽  
Participant Engagement ◽  
Trade Offs ◽  
Value Propositions ◽  
Energy Independence ◽  
Decentralized Energy

In recent years, numerous studies have explored the opportunities and challenges for emerging decentralized energy systems and business models. However, few studies have focussed specifically on the economic and social value associated with three emerging models: peer-to-peer energy trading (P2P), community self-consumption (CSC) and transactive energy (TE). This article presents the findings of a systematic literature review to address this gap. The paper makes two main contributions to the literature. Firstly, it offers a synthesis of research on the social and economic value of P2P, CSC and TE systems, concluding that there is evidence for a variety of sources of social value (including energy independence, local benefits, social relationships, environmental responsibility and participation and purpose) and economic value (including via self-consumption of renewable electricity, reduced electricity import costs, and improved electricity export prices). Secondly, it identifies factors and conditions necessary for the success of these models, which include willingness to participate, participant engagement with technology, and project engagement of households and communities, among other factors. Finally, it discusses conflicts and trade-offs in the value propositions of the models, how the three models differ from one another in terms of the value they aim to deliver and some of the open challenges that require further attention by researchers and practitioners.

scholarly journals The impact of the employer brand on the corporate reputation of hotel companies

Marketing ◽  
2020 ◽  
Vol 51 (4) ◽  
pp. 259-270
Author(s):  
Jasmina Ognjanović
Keyword(s):  
Corporate Reputation ◽  
Economic Value ◽  
Economic Benefits ◽  
Social Value ◽  
Three Dimensions ◽  
Significant Difference ◽  
Employer Brand ◽  
The Republic ◽  
The Impact ◽  
Non Parametric

Employees are one of the key resources involved in building of corporate reputation. The efficiency of employees is reflected in the corporate reputation and depends on the development of the employer brand. The concept of the employer brand is aimed at building the image of attractive employer in the labor market and implies providing functional, psychological and economic benefits for potential and current employees. The aim of this paper is to examine the interdependence of the employer brand dimensions and the corporate reputation of the observed hotels in the Republic of Serbia. The research involved the application of correlation analysis, regression analysis and non-parametric tests to check the differences between groups. In the paper are observed three dimensions of the employer brand: functional-economic value, social value and interest value. It is proved and the presence of a positive and statistically significant correlation between the dimensions of the employer brand and the corporate reputation of the observed hotels. Based on the processed data, the influence of the dimensions of the employer brand on the corporate reputation of the hotel has been proven, with the strongest influence on the social value and functional-economic value. Non-parametric tests did not reveal a statistically significant difference in the level of development of the employer's brand dimensions between different categories of hotels.

scholarly journals VALOR ECONÔMICO E RECONHECIMENTO SOCIAL DO VALOR: UM ENSAIO EM FILOSOFIA DA ECONOMIA

2019 ◽  
Vol 11 (15) ◽  
pp. 01-20
Author(s):  
Alfredo Pereira Jr. ◽  
Francisco Sousa
Keyword(s):  
Economic Policy ◽  
Human Development ◽  
Economic Value ◽  
Social Value ◽  
Capitalist Society ◽  
Practical Approach ◽  
Environmental Goods ◽  
Public Economic ◽  
Theory To Practice ◽  
Economic Exchanges

We conducted a philosophical analysis of economic concepts and presented a proposal for a practical approach to the issues. Economic Value is defined in relation to potential or actual economic exchanges, while Social Value is defined in relation to actions to promote people, that is, human development. In the capitalist society, there is a dissociation between the two, since Social Value is only remunerated when it has Economic Value, which leads to two types of problem: the increase in economic inequality, disfavoring the sectors of society that generate Social, without Economic, Value, and the degradation of the environment, which occurs when environmental goods are used in the exclusive prism of Economic Value. In this essay, we seek to investigate these concepts, relating them to the concept of Consciousness, which would operate historically not only in the generation of Economic Value, but also in the process of recognition and remuneration of Social Value. In the transition from theory to practice, we also make suggestions on how to solve the problem within the framework of public economic policy.

scholarly journals Decoding the Process of Social Value Creation by Chinese and Indian Social Entrepreneurs: Contributory Factors and Contextual Embeddedness

2019 ◽  
Vol 15 (02) ◽  
pp. 269-306 ◽  
Author(s):  
Deepak Sardana ◽  
Vassiliki Bamiatzi ◽  
Ying Zhu
Keyword(s):  
Value Creation ◽  
Social Inclusion ◽  
Economic Value ◽  
Social Enterprises ◽  
Social Value ◽  
Social Entrepreneurs ◽  
Social Challenges ◽  
For Profit ◽  
Process Framework ◽  
Social Value Creation

ABSTRACTNowadays social entrepreneurship is recognized as a two-way process, addressing both social and economic concerns that can bring social inclusion, equity, and development to disadvantaged groups in society. This aspect is particularly important and desirable within emerging economies. In these markets, which are constantly faced with profound economic and social challenges, we see the growing importance of social entrepreneurs as they take upon themselves the provision of welfare services and progressive activities. However, our understanding of the mechanisms underlying the creation of social and economic values in social enterprises, and the factors contributing to the establishment of these value creation objectives, is still rather fragmented. Our article contributes to this gap in the literature by decoding the process via which for-profit social entrepreneurs from China and India create social and economic value. In addition, by combining a deductive and an inductive approach of analysis, we offer novel insights into the context-dependent processual patterns deciphered within the two countries. A new entrepreneurial process framework that reflects the contextualized social value creation process by social entrepreneurs is thus provided.

Public managers’ perception of exploitative and explorative innovation: an empirical study in the context of Spanish municipalities

2020 ◽  
pp. 002085231989468
Author(s):  
Jose M. Barrutia ◽  
Carmen Echebarria
Keyword(s):  
Economic Value ◽  
Social Value ◽  
Negative Interaction ◽  
Local Authorities ◽  
Public Managers ◽  
The Social ◽  
Network Identification ◽  
Research Findings ◽  
Public Organisations ◽  
Positive Effect

This article studies the contribution of exploitative and explorative innovation to the perceptions of economic and social value of local authorities in charge of sustainability-related innovation. The model proposed is tested capturing the perceptions of 656 local authorities. The research findings contribute evidence of complex linkages between innovation forms (i.e. exploitative and explorative) and facets of perceived value. Overall, the link between the perceptions of both forms of innovation and economic value fits March’s (1991) view. A positive effect of both exploitative and explorative innovation on economic value is found, coupled with a negative interaction effect. The influence of exploitative innovation is stronger than that of explorative innovation. However, this is only part of the story. We also consider the link between exploitative/explorative innovation and one additional facet of value: social value (in the form of network identification). The roles of both predictors are virtually opposite: identification is mostly explained by explorative innovation, rather than exploitative innovation. The social value dimension considered in this research adds an explanation as to why public organisations may focus on exploration or combine both exploitation and exploration. Points for practitioners • Public managers may focus on exploitative innovation (when economic value considerations are dominant) and on explorative innovation (when social value thinking prevails), or combine both activities. • Network promoters should not assume that public managers favour exploitative innovation over explorative innovation.

scholarly journals The Influence of Marketing Capability in Mexican Social Enterprises

2019 ◽  
Vol 11 (17) ◽  
pp. 4668 ◽  
Author(s):  
Cavazos-Arroyo ◽  
Puente-Diaz
Keyword(s):  
Value Creation ◽  
Structural Equation ◽  
Social Innovation ◽  
Economic Value ◽  
Positive Influence ◽  
Social Enterprises ◽  
Social Value ◽  
Equation Modeling ◽  
Marketing Capability ◽  
Cross Sectional

Social enterprises need to develop processes that create social value to solve social problems. The purpose of this investigation was to examine the effect of marketing capability on social innovation and its effect on social and economic value creation, while controlling for firm size among social enterprises in Mexico. An explanatory and cross-sectional design was used to test the hypotheses: 118 social business managers were interviewed and structural equation modeling was used to test our research hypotheses. The results supported our proposition that marketing capability influenced social innovation, which then had a positive influence on social, though not on economic value creation. An indirect effect from marketing capability to social value was also found. This study validated the relevance of defining and entailing marketing capabilities with social innovation strategies and their effect on the social value of social enterprises. This paper contributes to a better understanding of marketing capability and its effects on social innovation in social enterprises. In addition, it shows social innovation to be a robust predictor of social value, with important implications for social and economic sustainability.

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