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The purpose of this paper is to analyze the epistemological foundations associated with the concept of IC. Different researchers on intellectual capital (IC) agree on the issue that at present, knowledge generates sustainable competitive advantage. However, the distinction between the theoretical perspective and its practical application is not yet clear. Seemingly, this dissociation may be explained by the absence of an epistemological analysis related to IC, which accounts for the low number of pertinent specific publications.

This paper analyzes the named epistemological foundations associated with the concept of IC, from the point of view of the cognitive sciences, as well as its consequences in the design of methods and indicators of evaluation. The analysis employed is based on the cognitive groundwork of the representational and non‐representational schools linked to the primeval concepts which thus far support the definition of IC.

The cognitive sciences contribute guidance in the face of the implications of including IC within the domain of representation and that of non‐representation. The first operates in order to recover external elements and to project internal ones, making IC unviable as a process, and inevitably reduces it to the account of objects. In the second case, enactment ends up being incomplete due to the fact that it maintains the observer‐setting duality, which makes it improbable to understand IC as a network relational process.

The results enable the identification of new lines of development, which clarify and make explicit its epistemological foundations, but which differ from the prevailing ones.

The purpose of this paper is to measure the antecedents of students' attitude and the impact of students' attitude on the intention to repay study loans.

Primary data from 428 students in universities in Malaysia are collected and six constructs from theory are identified: perceptions that loan repayment will affect the quality of life after graduation; awareness of loan repayment issues created by media; perceptions towards loan agreement; parental influence; students' attitude towards loan repayment; and intention to repay loan. Structural equation modelling approach is adopted to analyze the data.

Constructs of parental influence and perceptions that loan repayment will affect the quality of life after graduation are found to have a direct relationship with students' attitude towards loan repayment; perceptions towards loan agreement is found to influence belief that loan repayment will affect the quality of life after graduation; and awareness of loan repayment issues created by media is found to affect parental influence. The relationship between students' attitude and intention is found to be statistically positive and significant.

The study has been conducted in aggregate form. Future studies could account for ethnic, gender, and regional differences.

The primary users of the results of this study would be the countries that provide education loans, and keen to cut down on student loan defaults.

The study is first of its kind to approach the issue of student loan defaults in a multi‐method manner and develop a comprehensive theoretical model that can be put to empirical test by future researchers.

Only few festival studies in the Philippines attempted to examine the capability of festivals as folk media to communicate development. The purpose of this paper is to analyze the development-oriented activities and messages in the San Isidro Pahiyas Festival in Lucban, Quezon.

The researcher conducted participant observation, ethnographic photography, key informant interview and record review. A historical analysis of the festival’s background, thematic analysis of its list of programs, visual analysis of the photographs guided by Barthes’ (1964) semiology and hermeneutics were employed.

Formerly a native ritual before the Hispanic rule in the country, the San Isidro Pahiyas Festival is currently held by the Local Government of Lucban, Quezon, primarily for touristic purposes. The festival’s activities in 2015 reflected the municipality’s dependence on agriculture and the residents’ religiosity, skills and creativity. The adornments during the said celebration likewise gave a glimpse of the residents’ social status, livelihood sources and reverence to Saint Isidore. Through hermeneutics, the researcher also found issues on the residents’ idolatry and their motivation to display their produce during the festival.

The findings of this study can only hold true for the 2015 celebration of the San Isidro Pahiyas Festival. Despite this, the study finds hermeneutics and Barthes’ (1964) semiology useful for festival studies. It also appeals to folk media studies and postcolonial theories.

This research provides an unconventional methodology for festival studies, which contributes to the very limited hermeneutic tourism studies abroad and folk media studies in the Philippines.

The integral approach to risk is currently an important background for the local development processes within the sustaintability framework. Given the greater frequency and intensity of extreme climatic events in the period 2005-2015, whose inventory shows a total of 78 extreme climate events in the four thermal stations, the purpose of this paper is to analyze risk situations and their corresponding management in the tourist destinations (TD) of the Atlantic coast of Buenos Aires, Argentina.

Risk management in TDs has not been addressed in depth in the study area. Because of that, this study is exploratory and descriptive, and it was conducted by quantitative and qualitative methods. The occurrence of extreme weather events was the trigger of this study. Thereafter, the existence of risk situations was analyzed from the combination of natural hazards and material and human damage. The actions taken by the public sector were identified to make a diagnosis of the current management of coastal destinations in the province of Buenos Aires.

The result of this study shows that TDs do not apply integral models of risk management, as only 16% of the total registered events were attended by public management from reactive measures to the event. It is believed possible to replicate this study in other TDs, regardless of its main tourism modality, as the analysis carried out in the coastal destinations of Buenos Aires shows that it is necessary to plan and manage risk to avoid and/or mitigate material, social and economic damages of the resident and tourist population.

The main implication of the study, in practical terms, is associated with the incorporation of specific equipment for the detection of storms and other meteorological phenomena. In addition, it should start, from the management, with a process of awareness of the resident and tourist population about the risk and its consequences.

Knowing the existence of natural hazards is a strategic resource for public management. From the identification of the hazards, exposure and vulnerability of the population, it is possible to begin to take measures to mitigate the risk and conduct awareness campaigns about the risk situations that may arise from the occurrence of meteorological phenomena. in beach areas. In this sense, the development of a culture of risk is very important.

The relationship between the occurrence of extreme weather events and tourism has not been addressed in depth in Argentina. Therefore, this work provides an interdisciplinary vision (from tourism and physical geography) about the hazards that extreme phenomena represent in TDs, the situations of risk that they detaches there and the weakness of public management in coastal destinations of Buenos Aires. This case study shows that the absence of planning and risk management has serious implications for the continuity of the development processes of the destinations.