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This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

In the first decades of the nineteenth century to the first decade of the twentieth century, the US Federal and Supreme Courts heard several cases on the legal status of ships. During this period, Chief Justice John Marshall and Justice Joseph Story determined that a ship was a legal person that was capable to contract and could be punished for wrongdoing. Over the nineteenth century, Marshall and Story also heard appeals on the illegal slave trade and on the status of fugitive slaves crossing state lines, cases that raised questions as to whether enslaved peoples were persons or property. Although Marshall and Story did not discuss the ship and the slave together, in this chapter, the author asks what might be gained in doing so. Specifically, what might a reading of the ship and the slave as juridical figures reveal about the history of legal personhood? The genealogy of positive and negative legal personhood that the author begins to trace here draws inspiration and guidance from scholars writing critically of slavery. In different ways, this literature emphasises the significance of maritime worlds to conceptions of racial terror, freedom, and fugitivity. Building on these insights, the author reads the ship and the slave as central characters in the history of legal personhood, a reading that highlights the interconnections between maritime law and the laws of slavery and foregrounds the changing intensities of Anglo imperial power and racial and colonial violence in shaping the legal person.

In the Western thought tradition, the tourist has not been a subject worthy of intellectual musings and philosophical deliberations. Indeed, the tourist has been portrayed in primarily derisive ways. Nietzsche’s remark, “Tourists—they climb mountains like animals, stupid and perspiring, no one has told them that there are beautiful views on the way,” epitomizes the dominant attitude. Why does the figure of the tourist elicit such negative reactions? Do the sentiments perhaps imply something else, or is the tourist a doppelgänger, not anomalous or marginal but normative—a paradigmatic figure? If so, then what can be said of the poetics and politics of the tourist conceptualized as a paradigmatic subject?

The Vocational Rehabilitation (VR) Service System was created in 1973 in the United States as a way to help people with disabilities access necessary supports and services to return to work and live independently. The program receives federal funds and operates in all 50 states and territories. The program is designed to allow consumers to develop a rehabilitation plan in collaboration with a VR counselor and receive necessary services and supports in order to meet their rehabilitation goals. Unfortunately, there are serious issues with access to services and rehabilitation success for minority individuals in the program, particularly African Americans. The chapter will first provide a brief overview of the Rehabilitation Act and its purpose, then we will introduce some of the research that has been conducted to evaluate the program over the years, with particular emphasis on the outcomes for African Americans, and then will focus on a series of studies that have been conducted by the authors in the state of Illinois. The chapter will conclude with some suggestions about ways in which the system could be improved and ways to empower African Americans in pursue of their rehabilitation and independent living goals, including peer-support and supported employment.