Business Ethics: A European Review, EarlyView.

The aim of this study is to examine whether gender diversity on audit committees influences financial reporting quality by using panel data of Spanish listed firms. The financial reporting quality of firms is measured by the type of opinion received in the audit report. We estimate various panel data models of audit opinions and control for factors that are traditionally found to impact audit opinions. This study provides evidence to support the hypotheses that the percentage of females on ACs reduces (...) the probability of qualifications due to errors, non-compliance or the omission of information. Furthermore, the results also find that the percentage of female directors on ACs, the percentage of independent female directors on ACs and ACs chaired by females increase the likelihood of further transparency by disclosing audit reports with uncertainties and scope limitation qualifications. (shrink)

The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous group since they represent investors who may or may not maintain business relations with the companies on whose corporate boards they sit. Thus, it is not only the effect of female institutional directors as a whole on firm value that has been analysed, but also the impact of pressure-resistant (...) female directors, who represent institutional investors that only invest in the company, and do not maintain a business relation with the firm. We hypothesize that there is a non-linear association, specifically quadratic, between institutional and pressure-resistant female directors on boards and corporate performance. Our results report that female institutional directors on boards enhance corporate performance, but when they reach a certain threshold on boards, firm value decreases. In line with female institutional directors, pressure-resistant female directors on boards also increase firm value, but only up to a certain figure, above which they have a negative impact on firm performance. These findings are consistent with an inverted U-shaped relationship between female institutional directors and pressure-resistant female directors and firm performance. (shrink)

En 2015, la ONU aprobó 17 Objetivos de Desarrollo Sostenible (ODS) integrados en la Agenda 2030. Siguiendo esta línea, y dada su relevancia, las universidades europeas están integrando el desarrollo sostenible en sus planes de estudio. El objetivo de esta propuesta consistirá en desarrollar una experiencia piloto donde nuestros estudiantes a través del aprendizaje cooperativo formen equipos de trabajo agrupados según el test Riso-Hudson (1999) garantice el máximo rendimiento. Como resultado se ofrecerá una medida de la rentabilidad que aporta la (...) incorporación de la sostenibilidad en los proyectos de inversión empresariales a la par que la creación de valor sostenible. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 4, Page 1014-1039, October 2022.

Una fetua de al-Qawrī recogida en al-Miʻyār de al-Wanšarīsī responde a varias cuestiones relacionadas con el contrato de aparcería en tierra de secano esttablecida entre el dueño de la tierra y el quintero . En una de ellas se pide la legalidad para que este aparcero sin reccursos exija una prenda de ropa a su «socio», tal y como en otras ocasiones se le ha permitido solicitar la ŷallābiyya y el salhām/silhām. Hasta la fecha, el término k-bb-š no se haya (...) registrado bajo esta forma en otro lugar. En este trabajo se plantea la posibilidad de que se trate de dos fetuas diferentes y se pone en cuestión la edición moderna de Rabat, que no se ajusta a la de Fez. Para terminar, se marcan las diferenccias con respecto a la interpretación y tradducción que de esta fetua ha realizado V. Lagardère. (shrink)

Although science is our most reliable producer of knowledge, it can also be used to create ignorance, unjustified doubt, and misinformation. In doing so, agnotological practices result not only in epistemic harms but also in social ones. A way to prevent or minimise such harms is to impede these ignorance-producing practices. In this paper, I explore various challenges to such a proposal. I first argue that reliably identifying agnotological practices in a way that permits the prevention of relevant harms is (...) more difficult than it might appear. I focus on an identifying criterion that many find apt for the task: bad faith motives. I then consider an objection—that reliable criteria are unnecessary to successfully address the concerns raised by agnotological strategies—and I show that it fails. I conclude by exploring other ways of conceptualising the problems attributed to agnotological practices. In particular, I challenge the focus on misinformation as the main problem of concern. (shrink)

A USSR-wide seminar of teachers of the fundamentals of scientific atheism was held at Moscow State University from March 14 to 17, 1972. The seminar was organized by the USSR Ministry of Higher and Secondary Specialized Education. Personnel holding posts of responsibility in the machinery of the Central Committee of the CPSU, in the Ministry of Higher and Secondary Specialized Education, Party and scientific workers, and graduate and undergraduate students specializing in the history and theory of atheism took active part (...) in its work. The seminar had 765 participants, representing all the constituent republics. Twenty-three papers and speeches were heard. (shrink)

Bd. 1. Dinglehre, Ontologie, Gehaltlehre, Totik, Formenlehre, Logik. --Bd. 3. Wirklichkeitslehre, Metaphysik.

Substance use disorders (SUDs) constitute a growing global health crisis, yet many limitations and challenges exist in SUD treatment research, including the lack of objective brain-based markers for tracking treatment outcomes. Electroencephalography (EEG) is a neurophysiological technique for measuring brain activity, and although much is known about EEG activity in acute and chronic substance use, knowledge regarding EEG in relation to abstinence and treatment outcomes is sparse. We performed a scoping review of longitudinal and pre-post treatment EEG studies that explored (...) putative changes in brain function associated with abstinence and/or treatment in individuals with SUD. Following PRISMA guidelines, we identified studies published between January 2000 and March 2022 from online databases. Search keywords included EEG, addictive substances (e.g., alcohol, cocaine, methamphetamine), and treatment related terms (e.g., abstinence, relapse). Selected studies used EEG at least at one time point as a predictor of abstinence or other treatment-related outcomes; or examined pre- vs. post-SUD intervention (brain stimulation, pharmacological, behavioral) EEG effects. Studies were also rated on the risk of bias and quality using validated instruments. Forty-four studies met the inclusion criteria. More consistent findings included lower oddball P3 and higher resting beta at baseline predicting negative outcomes, and abstinence-mediated longitudinal decrease in cue-elicited P3 amplitude and resting beta power. Other findings included abstinence or treatment-related changes in late positive potential (LPP) and N2 amplitudes, as well as in delta and theta power. Existing studies were heterogeneous and limited in terms of specific substances of interest, brief times for follow-ups, and inconsistent or sparse results. Encouragingly, in this limited but maturing literature, many studies demonstrated partial associations of EEG markers with abstinence, treatment outcomes, or pre-post treatment-effects. Studies were generally of good quality in terms of risk of bias. More EEG studies are warranted to better understand abstinence- or treatment-mediated neural changes or to predict SUD treatment outcomes. Future research can benefit from prospective large-sample cohorts and the use of standardized methods such as task batteries. EEG markers elucidating the temporal dynamics of changes in brain function related to abstinence and/or treatment may enable evidence-based planning for more effective and targeted treatments, potentially pre-empting relapse or minimizing negative lifespan effects of SUD. (shrink)

This article presents a meta-analysis of the validity of cognitive reflection (CR) for predicting job performance and training proficiency. It also examines the incremental validity of CR over cognitive intelligence (CI) for predicting these two occupational criteria. CR proved to be an excellent predictor of job performance and training proficiency, and the magnitude of the true validity was very similar across the two criteria. Results also showed that the type of CR is not a moderator of CR validity. We also (...) found that CR showed incremental variance over CI for the explanation of job performance, although the magnitude of the contribution is small. However, CR shows practically no incremental validity over CI validity in the explanation of training proficiency. Finally, we discuss the implications of these findings for the research and practice of personnel selection. (shrink)

This book is a collection of essays, weaving together cognitive psychology, psycho-linguistics, developmental psychology, modern philosophy and behavioural sciences. It raises the question, how grammar relates to our remarkable ability to cooperate for future needs and how our thought process is related to grammatical parameters.

Tematyka pracy sytuuje się na pograniczu teorii psychologii i teorii języka. Celem jej jest pokazanie niespójności i niewspółmierności dwóch stylów myślenia o człowieku - kartezjańskiego i postfreudowskiego. Świadomość, tożsamość indywidualna, wolna wola, odpowiedzialność, intencjonalność, myśl - tworzą jeden zespół pojęć powiązanych ze sobą, a charakteryzujący kartezjanizm. Natomiast nieświadomość, automatyzm, determinizm, rekurencyjność - stanowią pojęciowy oręż freudyzmu. Nieświadomość jest w tej konwencji stanem pośredniczącym między mną a drugim. Autor twierdzi, że teksty Z. Freuda są dla współczesnych takimi samymi „narzędziami" inspiracji, jakim (...) niegdyś dla nowożytnych były teksty R. Descartes'a. Książka ma charakter rekonstrukcyjny, a działanie jej autora to w znacznej mierze praca detektywa, polega bowiem na wyśledzeniu i odkryciu inspiracji oraz korekt lub uściśleń, jakie współcześni myśliciele próbują odkryciu Freuda narzucić. Książka ma na celu wskazanie problemów filozoficznych w ramach empirystycznie zorientowanej dziś psychologii. Po pierwsze, autor stara się wykazać, że psychologia wraz ze swym klasycznym problemem ciała i umysłu jest produktem nowożytnym, tj. rodzi się wraz z tekstami Kartezjusza. Po drugie, autor krytycznie odnosi się do dwóch istotnych rozwinięć kartezjanizmu, tj. introspekcjonizmu i fenomenologii. Te¬mu pierwszemu zarzuca sprzeczność pomiędzy założeniami ontologicznymi (dyrektywa paralelizmu psychofizycznego) a praktyką badawczą (naturalizm epistemologiczny i fenomenalizm), fenomenologii zaś niekonsekwencję w ujęciu problemu świadomości. Łącząc te dwie krytyki autor stara się zburzyć zaufanie do równania: „psychiczne = świadome". Świadomość, że psychologia powinna odszukać inny od świadomości przedmiot badań, stanowi przesłankę główną poszukiwań intelektualnych zawartych w książce. Autor zwraca się w kierunku myślenia antykartezjańskiego, tj. psychoanalizy i kognitywistyki. Z tekstów S. Freuda autor stara się wyłuskać spójną teorię aparatu psychicznego. Tu jednak natrafia na pęknięcie, na pewną dwuznaczność; ów aparat można bowiem interpretować dwojako: albo jako system reprezentacji, albo jako maszynę. (shrink)

In art and literature, animals appear not only as an allegoric representation but as a reference which troubles the border between humanity and animality. The aim of this book is to challenge traditional ways of confronting animality with humanity and to consider how the Darwinian turn has modified this relationship in postmodern narratives. The subject of animality in culture, ethics, philosophy, art and literature is explored and reevaluated, and a host of questions regarding the conditions of co-existence of humans and (...) animals is asked: Should discourse ethics now include entities that initially seemed mute and were excluded from discussions? Does the modern animal rights movement need a theology, and vice versa, is there a theology that needs animals? Are animals in literature just metaphors of human characters, or do they reveal something more profound, a direction of human desires, or a fantasy of transgressing humanity? This book provides answers and thus gives a new impetus to a so far largely overlooked field. (shrink)

While the earlier work of Philip Kitcher, in particular The Advancement of Science (1993), continues to inform his more recent studies, such as Science, Truth, and Democracy (2001), there are significant "changes of opinion" from those articulated in the 1990s. One may even speak of two different stages in the configuration of epistemological proposals. An analysis, from an empiricist standpoint, of the shifts between one and the other indicates further evolution towards realist positions but much more modest ones than those (...) previously endorsed. Kitcher qualifies former individualism with an ensuing defence of pluralism, vital to his effort to develop a social epistemology. The present centrality of the achievement of a well-ordered science , one that promotes the common good within the context of democracies, encapsulates recent variation in the work of Kitcher and may be considered one of the author's most defendable proposals, even including its classically empiricist resonance. (shrink)

Este artículo se centra en presentar una nueva forma, aunque paradójicamente antigua, de entender la filosofía. Se trata de la filosofía como arte de vivir, cuyo ejemplo paradigmático lo encontramos en la figura socrática, aquel personaje enigmático del siglo V a. C que impactó a la humanidad no tanto por su obra como por su vida y su forma de filosofar. En este artículo, trataremos de comprender tanto el significado como el valor de su filosofía, partiendo de la revitalización que (...) ha hecho de la misma el historiador Pierre Hadot. Finalmente, veremos cómo la Práctica Filosófica se abre paso en nuestra actualidad con el fin de recuperar este espíritu originario con el que nació la filosofía. (shrink)

El propósito de este trabajo es mostrar, por una parte, que el estoicismo es una de las fuentes principales del naturalismo spinoziano, y por otra, que hay diferencias en el alcance y nivel de desarrollo de ambos naturalismos. Se trata, pues, de determinar qué afinidades y diferencias hay en sus conceptos de naturaleza y qué implicaciones tienen éstas en el ámbito práctico. Y ello, sobre todo, atendiendo a la diferente concepción de las pasiones que ambos mantuvieron.

El propósito de este escrito es mostrar la complejidad de la lectura que Quevedo realiza del estoicismo, como representante del barroco hispano, en el contexto de la historia de la recepción de esta escuela antigua en los siglos XVI y XVII. Para ello retomamos la tesis de P. F. Moreau sobre las tres grandes etapas en la historia de la recepción del estoicismo (la humanista, la neoestoica y la crítica moderna) con el objetivo de aportar nuevos argumentos, extraídos del análisis (...) del miedo a la muerte y el temor de Dios en La cuna y la sepultura, que permitan precisar qué posición singular ocupa Quevedo, como representante del neoestoicismo cristianizado, en el contexto de estas tres grandes fases mencionadas. (shrink)

The aim of this paper is twofold. Firstly, it deals with showing that Spinoza´s ontology is naturalistic because it conceives of reality as nature, and, in this way, it combats all form of mystification that presents us the reality as something supernatural and transcendent nature itself. Secondly, it deals with showing, according to characteristic features of Spinoza ´s naturalism, that is, its dynamism and its materialistic elements, that Spinoza´s ontology is an ontology of the passions. The passions are, according to (...) Spinoza´s philosophy, modes of being, finite, human modes of being. (shrink)

We argue that the size of the human population needs to be controlled whether or not people should be vegetarians. We than describe some of the varieties of human flesh eating round the world.

Este trabajo se centra en el papel de la gestisn de la superacisn de los directivos universitarios y el reto que significa para las universidades latinoamericanas. Desde una perspectiva ciencia- tecnologma y sociedad se pretende determinar las condiciones sociales en que se sustenta la necesidad de elaboracisn de un modelo de superacisn en la gestisn acadimica de los directivos para perfeccionar el proceso formativo de la Escuela Superior Politicnica de Manabm "Manuel Filix Lspez", en Ecuador. A partir de un diagnsstico (...) realizado previamente en esa universidad se identificaron limitaciones en el modelo de gestisn de superacisn actual, que demandan el diseqo e implementacisn de un modelo, ajustado a las necesidades sociales concretas de ese centro de educacisn superior. The role of negotiation in order to improve the level of the principal staff in higher education is the main objective of this research. This work was carried out through a scientific and technologic point of view based on a creative model which develop a formative process at Manuel Filix Lspez" polytechical school in Ecuador. A diagnosis revealed the necessity of implementing a model according to the real needs in higher education. (shrink)

Long description: Bereits Georg Simmel hat beobachtet, dass die sinnliche Wahrnehmung von den Dingen, Architekturen, Techniken und Ästhetiken abhängt, mit denen sich eine Gesellschaft ausstattet. Dennoch wurde die kulturelle Bedingtheit der Sinne in den Sozialwissenschaften lange Zeit ignoriert. Der Band begegnet diesem blinden Fleck und lotet den Zusammenhang von materieller Kultur und den Praktiken der Wahrnehmung theoretisch, methodologisch und empirisch aus. Dabei stehen vier Themenfelder im Vordergrund: Ästhetik innerhalb und außerhalb der Kunst, die affektive Macht der Dinge, räumliche Atmosphären sowie (...) sinnliche Expertisen. Mit Beiträgen u.a. von Regula Burri, Robert Gugutzer, Hans Peter Hahn, Gabriele Klein und Andreas Reckwitz. (shrink)