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.

The lack of public support for climate change policies and refusals to vaccinate children are just two alarming illustrations of the impacts of dissent about scientific claims. Dissent can lead to confusion, false beliefs, and widespread public doubt about highly justified scientific evidence. Even more dangerously, it has begun to corrode the very authority of scientific consensus and knowledge. Deployed aggressively and to political ends, some dissent can intimidate scientists, stymie research, and lead both the public and policymakers to oppose (...) important public policies firmly rooted in science. -/- To criticize dissent is, however, a fraught exercise. Skepticism and fearless debate are key to the scientific process, making it both vital and incredibly difficult to characterize and identify dissent that is problematic in its approach and consequences. Indeed, as de Melo-Martín and Intemann show, the criteria commonly proposed as means of identifying inappropriate dissent are flawed and the strategies generally recommended to tackle such dissent are not only ineffective but could even make the situation worse. -/- The Fight Against Doubt proposes that progress on this front can best be achieved by enhancing the trustworthiness of the scientific community and by being more realistic about the limits of science when it comes to policymaking. It shows that a richer understanding of the context in which science operates is needed to disarm problematic dissent and those who deploy it. This, the authors argue, is the best way forward, rather than diagnosing the many instances of wrong-headed dissent. (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)

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)

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

For centuries, the Sorites Paradox has spurred philosophers to think and argue about the problem of vagueness. This volume offers a guide to the paradox which is both an accessible survey and an exposition of the state of the art, with a chapter-by-chapter presentation of all of the main solutions to the paradox and of all its main areas of influence. Each chapter offers a gentle introduction to its topic, gradually building up to a final discussion of some open problems. (...) Students will find a comprehensive guide to the fundamentals of the paradox, together with lucid explanations of the challenges it continues to raise. Researchers will find exciting new ideas and debates on the paradox. (shrink)

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)

En este artículo se intenta demostrar que los argumentos esgrimidos para negar que la publicidad creativa pueda ser considerada como artística descansan sobre falsos fundamentos, lo que relativiza su verdad. Ni el argumento de la fórmula, ni el de la pasividad del espectador, ni el de la inutilidad del arte, como los ha caracterizado en otro contexto Noël Carroll, resultan válidos para lograr dicho propósito. A ello hay que sumar que carecemos de un concepto definitivo y universal de “obra de (...) arte”, por lo que resulta imposible negar con él el carácter artístico de la publicidad. (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)

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.

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)

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.

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)

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)

Biobanks are important resources for improving public health and individual care. Some legal frameworks can be more or less conducive to advancing the potential benefits of biobanks. The purpose of this article is to assess biobanking legislation and practices in Spain to determine how well they fare in such a regard. We focus here on some of the primary ethical values that ground relevant legislation and that we believe are consistent with promoting biobanking benefits: the value of scientific research; efficient (...) use of scarce resources; and respect for the dignity of donors. We argue that although Spanish regulations advance these values in important ways, they also have provisions that undermine them and thus risk limiting the potential benefits of biobanks. We offer some suggestions for improvement. (shrink)