Suchergebnisse

The paper looks into the social aspects of life cycle management (LCM) in relation to sustainable development. Sustainable development is regarded as a comprehensive set of strategies enabling the satisfaction of social, material and spiritual needs of people through economic tools and technology while respecting environmental limits. To make this possible in the global scale of the contemporary world, it is necessary to re-define their social and political institutions and processes at the local, regional and global level. Sustainable development is unthinkable not only without the balance in the environmental respect; the balance in the social and economic areas is of equal importance. Social responsibility can be viewed as a parallel to a philosophy in which businesses are committed to sustainable development. Promoting social responsibility within the business can influence activities in the product life cycle. Social aspects, such as safe workplaces or organisations protecting the rights of workers are becoming prominent with increasing frequency as modern requirements. The aim of the paper is to describe and introduce management tools and systems, if they exist, that enable a successful life cycle management with a focus on social aspects. Key issues in relation to LCM will be: Which social elements can be included in LCM? Which aspects are to be included in the social "pillar" of sustainable development? etc. The result should be an adequate approach integrating the social, environmental and economic aspects in LCM.

Abstract: Purpose – The purpose of this paper is to investigate the accountants' perspective in inclusivity in social aspects that one of the goals in project of Sustainable Development Goals (SDG) in term of achieving sustainable development. Methodology – Questionnaire and content analysis methods were applied for the purpose of the study. A total 72 respondents of Indonesian accountants in year 2015 from 5 different category (public accountant, management accountant, education accountant, tax accountant, and government accountant) provided their perspective by ranking of understanding and importance in inclusivity in social aspect. Findings - It finds that perspective of accountants in understanding about inclusivity in social aspect is in the range of strong and very strong, also, the importance to get involved in social aspect is in the range of strong to very strong. The most findings are accountants stated that conquering the corruption is very important to achieve sustainable development through following ethical conduct, be responsible and transparent, obeying the rule, and becoming whistle blower in any unfair cases. Research limitations - This study is limited only discussing the goal number 16 about inclusivity in social aspects from 17 goals in SDG, also the respondents are only 72 accountants that domicile in Jakarta and surronded, not covering all accountants in Indonesia. Keywords: Corporate Social Responsibility (CSR), Sustainable Development, Sustainable Development Goals (SDG).

Areas of research in economics and management science become increasingly close – they overlap and become very similar. New events, new products of people's actions, new patterns of behaviour arise with a pace unknown before. Institutionalisation of these phenomena aimed at their broad codification also takes on new forms. We live in an age of ubiquitous innovativeness. Naturally, the question arises: should innovations be perceived in the same way as in the past? Are there any new types of innovations that have appeared lately? Are the current definitions of market and social innovations still up to date?
The aim of the article is to present a change in approach to innovations over time, with particular focus on their market and social aspects. The author attempts to answer the following questions: how did technological progress visible in the networking of economy influence the understanding of social innovations, what is the role of social production and exchange which replace gradually market exchange, in the social innovation definition, to what extent is the cooperation within a community in the virtual space characteristic of a special class of social innovation?
The research method used by the author is based on literature studies on innovations and on the economics of cooperation (access, sharing, co‑use). It comprises an analysis of different concepts of innovation, in particular different definitions of the name, an analysis of different approaches to cooperation economics, comparisons of the obtained results, and conclusions formulation.
The approach to innovation changes over time – from a technical, social and market approach to a differently understood today social approach. Contemporary, the criteria for innovation "society" are different. The understanding of innovation is influenced by the increased role of social production and exchange at the expense of market exchange. The networking of the information economy significantly strengthens the social aspect of innovation. Cooperation within a community, including co‑creation of goods, access to them, their co‑use and sharing, is an extreme example of the advantage of the social dimension of innovation over its market aspect.