This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)

La investigación pretende implementar una propuesta de intervención psicológica que fortalezca las estrategias de afrontamiento y habilidades sociales de las personas privadas de la libertad [PPL], internas en el complejo penitenciario y carcelario de Jamundí, que aporte al proceso de resocialización y prevención de conductas disruptivas y suicidas en el marco del programa institucional INPEC “Preservación de la vida”. La metodología cuenta con un enfoque mixto, diseño explicativo secuencial, alcance explicativo – exploratorio de corte transversal. La muestra: conformada por 80 (...) PPL seleccionada por conveniencia. Resultados esperados: Fortalecimiento estrategias de afrontamiento y habilidades para la vida, disminución de conductas disruptivas. (shrink)

Este texto se centra en la génesis de las ciencias sociales a través de una reflexión analítico- descriptiva sobre la sistematización de la ciencia. La ciencia es una creación del ser humano y constituye la mejor herramienta para adquirir conocimientos acerca de su entorno, de sí mismo, del universo... Debe ser interdisciplinaria y para dar soporte a este empeño, hemos tenido que elegir, y hemos optado por comparar la sociología con la filosofía buscando aportaciones (implícitas o explícitas) de prestigiosos pensadores.

Alzheimer’s disease (AD) in its most common form results in cognitive changes in memory function leading to dementia due to underlying neurodegenerative disease. Recent research advancements in AD...

La tesis de Søren Kierkegaard, Sobre el concepto de ironía en constantereferencia a Sócrates, contiene una interesante crítica de la pura ironía endos sentidos: a) la pura ironía es una postura incoherente y por tantoirrealizable; b) la búsqueda de la pura ironía es moralmente débil,psicológicamente destructiva y culmina en el límite de las costumbres. Eneste ensayo intento primero clarificar el pensamiento de Kierkegaard de lapura ironía como “negatividad infinita y absoluta”. Luego planteo unacrítica enfática de la pura ironía. Finalmente considero (...) una distinciónteológica en la crítica de Kierkegaard. Argumento que esta característicade la exposición kierkegaardiana puede y debe distinguirse de la críticaética de la pura ironía. Mi objetivo final en este ensayo es revelar laplausibilidad de la crítica de Kierkeggard a la pura ironía. (shrink)

Previous studies on body ownership illusions have shown that under certain multimodal conditions, healthy people can experience artificial body-parts as if they were part of their own body, with direct physiological consequences for the real limb that gets ‘substituted’. In this study we wanted to assess (a) whether healthy people can experience ‘missing’ a body-part through illusory ownership of an amputated virtual body, and (b) whether this would cause corticospinal excitability changes in muscles associated with the ‘missing’ body-part. Forty right-handed (...) participants saw a virtual body from a first person perspective but for half of them the virtual body was missing a part of its right arm. Single pulse transcranial magnetic stimulation was applied before and after the experiment to left and right motor cortices. Motor evoked potentials (MEPs) were recorded from the first dorsal interosseous (FDI) and the extensor digitorum communis (EDC) of each hand. We found that the stronger the illusion of amputation and arm ownership, the more the reduction of MEP amplitudes of the EDC muscle for the contralateral sensorimotor cortex. In contrast, no association was found for the EDC amplitudes in the ipsilateral cortex and for the FDI amplitudes in both contralateral and ipsilateral cortices. Our study provides evidence that a short-term illusory perception of missing a body-part can trigger inhibitory effects on corticospinal pathways and importantly in the absence of any limb deafferentation or disuse. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:preface In this issue, one cluster of articles presents scholarly and creative work focused on Latin American queer politics. Each article reveals queer challenges—theoretical, aesthetic, political, ideological, libidinal, corporeal—to prevailing logics of heteronormativity and neoliberalism, and to asymmetrical processes of knowledge production and circulation. Rafael de la Dehesa examines how political responses to AIDS in Brazil enabled surprising alliances between NGOs, activists, and the state, which produced radical social (...) change and, at times, engendered exclusion and vulnerability. Christine Keating and Amy Lind’s essay explores indigenous and transfeminist efforts to transform the Ecuadorian constitution, producing new conceptions of both state and family. Constanza Tabbush and Melina Gaona trace the rise and fall of a neighborhood organization in Argentina called Tupac Amaru, which provided a space of encounter for lesbian, non-gender normative, and marginalized women. In a review of recent work on Latin American sexualities, Juan Camilo Galeano Sánchez finds LGBT people across Latin America and the diaspora deploying “queer revolutionary gestures” as a form of resistance to social, political, and economic marginalization. María Amelia Viteri’s commentary examines the intellectual trajectories of a network of queer scholars from across the Americas. The art essay by Tara Daly engages Iquitos artist Christian Bendayán’s visual efforts to queer prevailing conceptions of the Amazon, and tatiana de la tierra’s* poems offer a deep celebration of female eroticism. * We have spelled tatiana de la tierra’s name in lower case in accordance with the wishes of her literary executors. 256Preface Another cluster of essays highlights reproductive rights and race in Mexico, Central America, and the Caribbean. Gabriela Arguedas Ramírez and Lynn M. Morgan study the tactics that right-wing, US-based organizations deploy against sexual and reproductive rights in Mexico and Central America. Jennifer L. Shoaff examines the Dominican cultural construction of the Haitian mother as “beggar-mother,” which shores up ideas of pathological black maternity. Ana-Maurine Lara’s article considers the gendered and sexual logics of anti-blackness, and anti-Haitianism, in the Dominican Republic. The provocation for our cluster on representations of queer identities and politics in Latin America came, broadly, from developments in Latin America in recent decades: the wave of LGBT organizing around issues from same-sex marriage to transgender rights, alongside the continued, if not escalated, violence against trans, travestis, and other queer people in countries throughout the region. More immediately, it came from a symposium on Latin American/Latin@ queer and sexuality studies, cosponsored by the Center for Latin American, Caribbean, and Latino Studies (CLACLS) and the Women, Gender, Sexuality Studies Department at the University of Massachusetts (UMass), Amherst, in March 2013. Several of the papers published here were initially presented at that event and have been complemented and extended by other analytical essays and creative material on similar questions. Based on their familiarity with the debates, Sonia Alvarez, UMass CLACLS Director and professor of political science, and Amy Lind, head of the Department of Women’s, Gender, and Sexuality Studies at the University of Cincinnati, offered invaluable input for this issue, and we thank them for their intellectual generosity and collaborative spirit. Three of the articles in the cluster take us inside the complex relations between queer movements and neoliberal institutions, illustrating the distinctive ways these dynamics play out in different national contexts and political configurations. In “NGOs, Governmentality, and the Brazilian Response to AIDS: A Multistranded Genealogy of the Current Crisis,” Rafael de la Dehesa argues that the AIDS crisis served as a “doorway to the state” for marginalized actors, such as sex workers and LGBT activists. These groups pushed for and won a national AIDS program that dramatically reduced rates of mortality and new infections in Brazil in the 1990s through universal access to treatment and a nonstigmatizing approach to prevention. Its success was based, in part, on World Bank Preface 257 loans and, in part, on a participatory model of public-private partnerships characteristic of neoliberal government. De la Dehesa argues that, “Far from encapsulating activism in a seamless web of biopolitical management... nodes of articulation between officials and activists became sites of conflict and productive tension.” However, while the alliances between NGOs... (shrink)

This article sets forth a compositional model of ideology by drawing on the tradition of historical materialism and further developing its insights into the aesthetic composition of reality. It demonstrates how ideology is not simply a set of false beliefs but is rather the process by which social agents are composed over time in every dimension of their existence, including their thoughts, practices, perceptions, representations, values, affects, desires, and unconscious drives. By working through a number of diverse debates and authors—ranging (...) from Karl Marx and Friedrich Engels to Louis Althusser, Eduardo Galeano, Rosaura Sánchez, and Paulo Freire—it thereby elucidates how ideology is best understood as an aesthetic process that includes aspect of sense and sense-making, and that therefore requires a collective, cultural revolution as its antidote. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

Este trabajo trata sobre el pensamiento político del humanista español Benito Arias Montano . Consta de dos partes: en la primera se estudia la actuación política de Arias Montano como consejero del rey Felipe II en Flandes; en la segunda se comenta elDavid , obra publicada por Arias Montano en colaboración con el artista holandés Philippe Galle en Amberes, donde se puede apreciar su alegoría sacro política.PALABRAS CLAVE: Arias Montano, Philippe Galle, Felipe II, política, República Cristiana (...) Católica, metafórica teocrática, humanismo bíblico, historia sagrada, historia profana, tacitismo, Campos Sánchez-Bordona, Sánchez Lora This paper examines the Spanish humanist Benito Arias Montano’s political thought, divided into two parts. Firstly, a study of the Arias Montano’s activity as advisor to King Philip II in Flanders. Secondly, the comment on his work David , published in collaboration with the Dutch artist Philip Galle in Antwerp, and in which its possible appreciate his sacred political allegory.KEYWORDS: Arias Montano, Philip Galle, Philip II, Christian Catholic Republic, biblical humanism, sacred history, profane history, tacitism, Campos Sánchez-Bordona, Sánchez Lora. (shrink)

Among philosophical questions about human agency, one can distinguish in a rough and ready way between those that arise in philosophy of mind and those that arise in ethics. In philosophy of mind, one central aim has been to account for the place of agents in a world whose operations are supposedly ‘physical’. In ethics, one central aim has been to account for the connexion between ethical species of normativity and the distinctive deliberative and practical capacities of human beings. Ethics (...) then is involved with questions of moral psychology whose answers admit a kind of richness in the life of human beings from which the philosophy of mind may ordinarily prescind. Philosophy of mind, insofar as it treats the phenomenon of agency as one facet of the phenomenon of mentality, has been more concerned with how there can be ‘mental causation’ than with any details of a story of human motivation or of the place of evaluative commitments within such a story. (shrink)

Introduction -- Elucidating complexity theories -- Complexity in the natural sciences -- Complexity in social theory -- Towards transdisciplinarity -- Complexity in philosophy: complexification and the limits to knowledge -- Complexity in ethics -- Earth in the anthropocene -- Complexity and climate change -- American dreams, ecological nightmares and new visions -- Complexity and sustainability: wicked problems, gordian knots and synergistic solutions -- Conclusion.

The present paper tries to answer the question _Is religious education compatible with the purposes of liberal education?_ This work argues that it is possible, and desirable, that democratic states built on liberal ideals include religious education in all schools since increasing the number of options among which the future citizen may choose the conception of the good with which he or she wishes to live is a condition for autonomy as one of its educational purposes. However, the proposal is (...) not based on religious confessional education, which by itself does not satisfy the liberal educational goals, but is redefined from the common noahide principles compatible both religious confessions and non-religious views of morality and citizenship. (shrink)

Despite continuing controversies regarding the vital status of both brain-dead donors and individuals who undergo donation after circulatory death (DCD), respecting the dead donor rule (DDR) remains the standard moral framework for organ procurement. The DDR increases organ supply without jeopardizing trust in transplantation systems, reassuring society that donors will not experience harm during organ procurement. While the assumption that individuals cannot be harmed once they are dead is reasonable in the case of brain-dead protocols, we argue that the DDR (...) is not an acceptable strategy to protect donors from harm in DCD protocols. We propose a threefold alternative to justify organ procurement practices: (1) ensuring that donors are sufficiently protected from harm; (2) ensuring that they are respected through informed consent; and (3) ensuring that society is fully informed of the inherently debatable nature of any criterion to declare death. (shrink)

A key issue in the business ethics field is the design of effective measures for assessing the ethical culture of organizations. The Corporate Ethical Virtues Model (CEV), developed by Kaptein in 2008, is an instrument for measuring ethical culture, and has been applied, adapted and validated in different contexts. In 2013, DeBode, Armenakis, Field and Walker developed the CEV–S, a shortened version of the original scale. Both the CEV and CEV–S assess eight dimensions based on corporate ethical virtues: clarity, congruency (...) of supervisors, congruency of senior management, feasibility, supportability, transparency, discussability and sanctionability. The objective of this study is to present a Spanish version of the CEV–S and its validation process. The scale was applied to two samples of 114 and 193 Colombian employees from two companies operating in the services sector. The confirmatory factor analyses revealed a good fit for the eight-factor structure of the Spanish CEV–S and the statistical tests applied showed good levels of reliability and validity for this scale. The adequate psychometric properties shown by the Spanish CEV–S may support its use in future research to measure organizational ethical culture in Spanish-speaking settings. (shrink)

Algunos autores hablan del "giro religioso" del filósofo alemán Jürgen Habermas. El concepto de sociedad postsecular desarrollado por este autor en la etapa más reciente de su pensamiento ha exigido una revalorización de la religión como generadora de motivación y solidaridad sin la cual la sociedad occidental ve amenazada su existencia. Pero, ¿revalúa Habermas adecuadamente la religión hasta el punto de que podamos hablar de tal "giro"? -/- Esta tesis aborda los aspectos desarrollados en ese sentido por las obras más (...) recientes de Habermas: El pensamiento postmetafísico y También una historia de la filosofía, principalmente. Pero esta evaluación no se hace desde el lugar común de Habermas y los estudios comparativos de la religión: el cristianismo y el islam, sino desde la tradición noájida que precede y sustenta a estas tradiciones religiosas, lo cual permite a los ciudadanos religiosos y laicos comprender mejor la argumentación religiosa en la esfera pública, al tiempo que puede revelar las limitaciones de la comprensión laica (como la de Habermas) de los argumentos religiosos. (shrink)

Since the 1960s, organ procurement policies have relied on the boundary of death—advertised as though it were a factual, value‐free, and unobjectionable event—to foster organ donation while minimizing controversy. Death determination, however, involves both discoveries of facts and events and decisions about their meaning (whether the facts and events are relevant to establish a vital status), the latter being subjected to legitimate disagreements requiring deliberation. By revisiting the historical origin of the dead donor rule, including some events that took place (...) in France prior to the report by the Ad Hoc Committee of the Harvard Medical School to Examine the Definition of Brain Death, I want to recall that those who first promoted the DDR did not take into account any scientific rationale to support the new proposed criteria to determine death. Rather, through a process of factual re‐semantization, they authorized themselves to decide about the meaning of death in order to implicitly prioritize the interests of organ recipients over those of dying people. (shrink)

The ever‐increasing demand for organs led Spain, France, and other European countries to promote uncontrolled donation after circulatory determination of death (uDCDD). For the same reason, New York City has recently developed its own uDCDD protocol, which differs from European programs in some key ways. The New York protocol incorporates a series of technical and management improvements that address some practical problems identified in response to European uDCDD protocols. However, the more fundamental issue of whether uDCDD donors are dead when (...) organs are procured remains problematic for the New York City protocol and, indeed, for all uDCDD protocols. In the United States, two amendments to the legal criteria of death have been suggested to avoid a formal violation of the dead donor rule in DCDD protocols: first, replacing the requirement “irreversible” with the weaker term “permanent,” and second, using the term “circulatory” instead of “cardiac” to identify the key function that must be lost to declare death. While intended to facilitate controlled DCDD, these modifications create a problem for uDCDD protocols: if extracorporeal membrane oxygenation is introduced to preserve the organs, then circulation is restored after death is declared. In this issue of the Hastings Center Report, Kevin Munjal and colleagues call for a new ethical construct and policy so that uncontrolled and controlled DCDD can coexist. (shrink)

Background:The public domain of midwifery practice, represented by the educational and hospital institutions could be blamed for a subconscious ethical dilemma for midwifery practitioners. The result of such tension can be seen in complaints from maternity service users of dehumanised care. When expectations are not met, women report dehumanising experiences that carry long term consequences to both them and their child.Objectives:To revisit the ethical foundation of midwifery practice to reflect the feminist Ethic of Care and reframe what is valuable to (...) women and midwives during the childbirth experience.Research Design:A comprehensive literature review is presented from the midwifery and feminist ethics discourse.Ethical Considerations:Nil to report.Findings:Women are vulnerable during childbirth as they need care, yet they prioritise elements of relationship in their experience. The Ethic of Care approach equalises the relationship between the midwife and the woman, providing the space for relationship building and allowing midwives to meet the expectations of their accepted responsibility.Discussion:Some midwives manage to balance the demands of the institution with the needs of the woman. This is described as both an emotional and professionally challenging balancing act.Conclusion:Until there is a formal acknowledgement of the different ethical approach to midwifery practice from within the profession and the Institution, midwifery identity and practice will continue to be compromised. (shrink)

Testimony is an invaluable source of knowledge. We rely on the reports of those around us for everything from the ingredients in our food and medicine to the identity of our family members. Recent years have seen an explosion of interest in the epistemology of testimony. Despite the multitude of views offered, a single thesis is nearly universally accepted: testimonial knowledge is acquired through the process of transmission from speaker to hearer. In this book, Jennifer Lackey shows that this (...) thesis is false and, hence, that the literature on testimony has been shaped at its core by a view that is fundamentally misguided. She then defends a detailed alternative to this conception of testimony: whereas the views currently dominant focus on the epistemic status of what speakers believe, Lackey advances a theory that instead centers on what speakers say. The upshot is that, strictly speaking, we do not learn from one another's beliefs - we learn from one another's words. Once this shift in focus is in place, Lackey goes on to argue that, though positive reasons are necessary for testimonial knowledge, testimony itself is an irreducible epistemic source. This leads to the development of a theory that gives proper credence to testimony's epistemologically dual nature: both the speaker and the hearer must make a positive epistemic contribution to testimonial knowledge. The resulting view not only reveals that testimony has the capacity to generate knowledge, but it also gives appropriate weight to our nature as both socially indebted and individually rational creatures. The approach found in this book will, then, represent a radical departure from the views currently dominating the epistemology of testimony, and thus is intended to reshape our understanding of the deep and ubiquitous reliance we have on the testimony of those around us. (shrink)

En la literatura sobre las emociones una de las teorías con mayor fuerza es la llamada “teoría James-Lange”. En esta obra se intenta hacer una crítica a dicha teoría a partir de algunas observaciones de Wittgenstein sobre el uso de conceptos psicológicos, sacando a la luz dos confusiones gramaticales que surgen en ella. Para ello, se construye primero la categoría de “programa de naturalización de las emociones” que recoge las teorías del Descartes, James y Prinz, siguiendo la metodología de Lakatos. (...) Luego, se identifica como problema central el de la naturalización de la intencionalidad. Para luego exponer algunas herramientas de Wittgenstein para estudiar la gramática de la pregunta por el objeto y la intencionalidad las emociones, mostrando que las respuestas del programa de naturalización no son satisfactorias y no respetan las reglas de ciertos usos del lenguaje. (shrink)

Dispositionality is a modal notion of a certain sort. When an object is said to have a disposition, we typically understand this to mean that under certain circumstances, the object would behave in a certain way. For instance, a fragile object is disposed to break when dropped onto a concrete surface. It need not actually break - its being fragile has implications that, so to speak, point beyond the actual world. According to dispositionalism, all modal features of the world may (...) be accounted for in terms of its dispositional features. My aim in this paper is to assess the prospects for dispositionalism by examining the most promising theories. Sections 1 and 2 clarify the assumptions and desiderata of a successful dispositionalist theory of modality. Section 3 introduces the principles governing the dispositionalist theories that apparently meet the desiderata. Sections 4 through 6 show that dispositionalism nonetheless faces three problems: while dispositions help account for modal features of the world that are local, diachronic, or gradable, they cannot account for certain modal features of the world that are global, synchronic, or absolute. I end by discussing the costs of preserving dispositionalism. (shrink)

1. Lying -- 2. The problem of what is said -- 3. What is said -- 4. Is lying worse than merely misleading? -- 5. Some interesting cases.

1. Cine y vanguardias : el cine como promesa estético-política desde Dziga Vertov y Jean Epstein -- 2. Deleuze y las potencias del cine : el acontecimiento de lo inorgánico -- 3. De la vida inorgánica a la vida histórica : recuperación del carácter narrativo del cine a partir de Jacques Ranciere.