If all dependent expressions were adjacent some variety of immediate constituent analysis would suffice for grammar, but syntactic and semantic mismatches are characteristic of natural language; indeed this is a, or the, central problem in grammar. Logical categorial grammar reduces grammar to logic: an expression is well-formed if and only if an associated sequent is a theorem of a categorial logic. The paradigmatic categorial logic is the Lambek calculus, but being a logic of concatenation the Lambek calculus can only capture (...) discontinuous dependencies when they are peripheral. In this paper we present the displacement calculus, which is a logic of intercalation as well as concatenation and which subsumes the Lambek calculus. On the empirical side, we apply the new calculus to discontinuous idioms, quantification, VP ellipsis, medial extraction, pied-piping, appositive relativisation, parentheticals, gapping, comparative subdeletion, cross-serial dependencies, reflexivization, anaphora, dative alternation, and particle shift. On the technical side, we prove that the calculus enjoys Cut-elimination. (shrink)

One of the defining features of the classical gene was its position. In molecular genetics, positions are defined instead as nucleotide numbers and there is no clear correspondence with its classical counterpart. However, the classical gene position did not simply disappear with the development of the molecular approach, but survived in the lab associated to different genetic practices. The survival of classical gene position would illustrate Waters’ view about the practical persistence of the genetic approach beyond reductionism and anti-reductionist claims. (...) We show instead that at the level of laboratory practices there are also reductive processes, operating through the rise and fall of different techniques. Molecular markers made the concept of classical gene position practically dispensable, leading us to rethink whether it had any causal role or was just a mere heuristic. (shrink)

In an ever more transparent, digitalized, and connected environment, customers are increasingly pressuring brands to embrace genuine corporate social responsibility practices and co-creation activities. While both CSR and co-creation are social and collaborative processes, there is still little research examining whether CSR can boost co-creation. In addition, while previous research has mainly related co-creation to emotional outcomes, limited empirical research has related it to rational and behavioral outcomes. To address these shortcomings in the literature, this paper examines the influence of (...) CSR on customer loyalty, considering the mediating roles of co-creation and customer trust. It also investigates the influence of co-creation on customer trust. The data were collected in Spain in late 2017 using an online survey, and the sample contained 1101 customers of health insurance services brands. Structural equation modeling was used to test the hypothesized relationships simultaneously. The results show that CSR influences customer loyalty both directly and indirectly through co-creation and customer trust. However, the indirect impact is the stronger of the two, implying that embracing co-creation activities and developing customer trust can make it easier for CSR practices to enhance customer loyalty. In addition, co-creation has a direct effect on customer trust. (shrink)

In order to be competitive in an era of ethical consumerism, brands are facing an ever-increasing pressure to integrate ethical values into their identities and to display their ethical commitment at a corporate level. Nevertheless, studies that relate business ethics to corporate brands are either theoretical or have predominantly been developed empirically in goods contexts. This is surprising, because corporate brands are more relevant in services settings, given the nature of services, and the fact that services settings comprise a greater (...) number of customer–brand interactions and touch points than goods contexts. Accordingly, the purpose of this article is to empirically examine the effects of customer perceived ethicality of corporate brands that operate in the services sector. Based on data collected for eight service categories using a panel of 2179 customers, the hypothesized structural model is tested using path analysis. The generalizability theory is applied to test for measurement equivalence between these categories. The results of the hypothesized model show that, in addition to a direct impact, customer perceived ethicality has a positive and indirect impact on brand equity, through the mediators of recognition benefits and brand image. Moreover, brand heritage negatively influences the impact of customer perceived ethicality on brand image. The main implication is that managers need to be aware of the need to reinforce brand image and recognition benefits, as this can facilitate the translation of customer perceived ethicality into brand equity. (shrink)

There are some arguments supporting the pessimistic meta-induction, coming from the direction of quantum theory (A. Kukla and J. Walmsley), from the direction of Laudan’s list with successful but false theories, and from the specific direction of the phlogiston theory (whom Kukla Walmsley, and S. Psillos consider to be false). Against these arguments we believe we can successfully oppose, in the first case the interactive quantum realism of I. Niiniluoto, in the second case the realism of the theoretical theoretical constituents (...) responsible for the empirical success of the theories of S. Psillos, and in the third case the analysis of the phlogiston theory done by V. Verronen, R. Vihalemm and E. McMullin (who suggested that this theory was simultaneously insufficiently mature and approximately true). Our conclusion does not necessary prove that the perspective of the scientific realism is true, but rather that the pessimistic meta-induction attack against it proves to be unconvincing. (shrink)

To carry out an ethnographic study on the work process in the sterilization unit of a hospital in Catalonia, we found the socially distributed cognition approaches of Hutchins and Kirsh useful. However, these approaches lack sufficient explanation on three important issues: the pragmatic criteria for identifying and delimiting a relevant unit of analysis and therefore the setting and contexts of the work process; the mechanisms and results of reciprocal influences between these levels of analysis; and the relation between these levels. (...) Therefore, we added several new elements to these approaches, in addition to Layder's model of contexts with some important modifications, with the aim of offering an interactive, cognitive and social proposal of analysis that clarifies these three issues, allowing a more exhaustive and broader empirical analysis that captures better the ‘social’ dimension embedded in the work processes. (shrink)

Starting from the Michal Sandel's 2020 book "The Tyranny of Merit", in this essay we will study the resentment of white American workers without college degrees towards political, economic and social elites and its relationship to the phenomenon of disinformation and conspiracy theories, specifically the one known as QAnon. We will first explore Sandel's book and its relationship with paranoia and then we will expose the keys to the QAnon conspiracy theory, which will serve to compare the similarities between its (...) causes and logics with Sandel's reflections on the consequences of meritocracy. (shrink)

Preguntarse por la libertad es hacerlo a la razón y al corazón de nuestra vida. Reconocer el valor de ser, sentirse y vivir libre es reconocerse como humano y por ello aceptar el compromiso feliz e inexcusable del esfuerzo continuado. Una tarea para toda la vida. Es el tema de este libro. Para empezar, ingenuamente, puede plantearse así: ¿En qué consiste la libertad? ¿Existe realmente la libertad, ¿es algo que tengo antes de saberlo, algo que sólo adquiero al saber que (...) lo tengo o algo que para tenerlo debo renunciar a saber con precisión qué es? ¿Soy capaz de libertad o soy libertad y por ello capaz de ser humano? Y tantas, tantas: demasiadas preguntas.. En la primera parte se intenta una antropología a partir de la libertad, es decir considerando la libertad como diferencia específica del género humano. Cuestiones sobre la elección, lo voluntario e involuntario, la intención, el azar,?ayudarán a comprender qué es. En la segunda parte se presenta un breve repertorio de opciones libres argumentadas, destinadas a comprometer las abstracciones de la primera con la peripecia actual que vivimos y en la que somos. Se ofrecen algo así como unos "ejercicios de libertad". ". Es una incitación a continuar pensando y repensando. La filosofía nunca es para mí la cancelación definitiva que nos permite salir de dudas sino el acicate que nos arroja a ellas, permitiéndonos vivir con dignidad inteligente en la ausencia de certidumbres absolutas" (F.Savater). (shrink)

This study intends to show that the question whether faith can be justified without proofs can be resolved by importing ideas from Kierkegaard’s and Plantinga’s affirmative take on the matter. There is a deep similarity between the way they understand belief in God and belief in Christianity: for both the first is considered universal human knowledge and the second seen as a gift from God. Against the charge that such an understanding is irrational Plantinga offers an externalist epistemological model which (...) allows those beliefs to be warranted. The authors also share the modern idea that there is an objective truth, combining it with the postmodern stance that no method exists which would guarantee access to it. A specific contribution on Kierkegaard’s part to the understanding of the rationality of transitions toward a Christian stage of existence is to show in detail the way in which such transitions are mediated through inwardnes - a perspective akin to Michael Polanyi’s scientific epistemology. One can see in both authors not only a deep commonality of ideas, but also a remarkable way in which their understandings augment each other. Whereas Plantinga’s inquiry contributes to the rational plausibility of a “Justified Faith without Reasons” project, Kierkegaard’s venture balances such a logical-analytic effort with a deep existential inquiry. (shrink)

The doctor-patient relationship is a crucial aspect of primary-care practice Research on associations between quality of care provision and burnout and empathy in a primary care setting could improve this relationship. Cross-sectional study of family physicians and nurses of twenty-two primary care centers in the health district of Lleida, Spain. Empathy and burnout were measured using the Jefferson Physician Empathy Scale and the Maslach Burnout Inventory, while quality of care delivery was evaluated using Quality Standard Indicator scores. JPSE and MBI (...) results were grouped into low, medium, and high scores to analyze associations with QSI scores and sociodemographic variables. The mean QSI score recorded for the family physicians and nurses was 665. Higher, albeit insignificant, QSI scores were observed for practitioners with high burnout. No differences were observed according to level of empathy. The differences with respect to sex, age, and area of practice were not significant. Practitioners with low empathy had higher QSI scores than those with high empathy while those with high burnout had higher scores than those with low burnout. Burnout and empathy did not significantly influence quality of care delivery scores in 22 primary care centers. More studies, however, are needed to investigate the unexpected trend observed that suggests that physicians and nurses with higher levels of burnout provide higher quality care. (shrink)

The article discusses some facts of C. G. Jung's direct appeal to the ideas of I. Kant. The main part of the article is preceded by statistical data on the mention of various philosophers in the Collected Works of Jung. It is not surprising that Kant leads in the number of links to his ideas or personality in Jung’s heritage. Then I show examples of the mention of Kant in Jung’s correspondence, which allow understand the fundamental philosophical background of analytical (...) psychology better. For this purpose in particular I give excerpts from which it becomes clear that the creator of the analytical psychology, unlike his predecessor C. G. Carus, never hypostasized the collective unconscious, because Jung believed that this is a thing in itself. Also by correspondence it is clear that Jung grasped Kant’s criticism of the rational proofs of existence of God well. Then I point out how apriorism is manifested in analytical psychology. Also I explain briefly how to understand that archetypes and instincts are necessary a priori conditions for the formation of psychic experience. In conclusion, the reasons are given for which Kant and Jung rejected the fundamental possibility of the existence of psychology in the status of strict science. -/- В статье рассматриваются некоторые факты прямого обращения К. Г. Юнга к идеям И. Канта. Основная часть статьи предваряется статистическими данными по упоминанию различных философов в 20-томном академическом собрании сочинений Юнга. Совершенно не удивительно, что по количеству ссылок лидирует Кант. Далее приводятся конкретные примеры упоминания родоначальника немецкой классической философии в переписке Юнга, что позволяет лучше понять фундаментальную философскую подоплёку аналитической психологии. Так, приводятся отрывки, из которых становится ясно, что создатель аналитической психологии, в отличие от своего предшественника К. Г. Каруса, никогда не гипостазировал коллективное бессознательное, считая, что это вещь в себе. Также по переписке видно, что Юнг усвоил произведённую Кантом критику доказательств бытия Божия. Затем в статье указывается, каким образом в аналитической психологии проявляется априоризм. Кратко объясняется, как следует понимать то, что архетипы и инстинкты являются необходимыми априорными условиями формирования психического опыта. В заключение приводятся основания, по которым Кант и Юнг отвергали принципиальную возможность существования психологии в статусе строгой науки, и которые до сих пор не преодолены. (shrink)

Crosslinguistically, the same modal words can be used to express a wide range of interpretations. This crosslinguistic trend supports a Kratzerian analysis, where each modal has a core lexical entry and where the difference between an epistemic and a root interpretation is contextually determined. A long-standing problem for such a unified account is the equally robust crosslinguistic correlation between a modal’s interpretation and its syntactic behavior: epistemics scope high (in particular higher than tense and aspect) and roots low, a fact (...) which has led to proposals that hardwire different syntactic positions for epistemics and roots (cf. Cinque’s hierarchy). This paper argues that the range of interpretations a modal receives is even more restricted: a modal must be keyed to certain time-individual pairs, but not others. I show that this can be captured straightforwardly by minimally modifying the Kratzerian account: modals are relative to an event—rather than a world—of evaluation, which readily provides a time (the event’s running time) and (an) individual(s) (the event’s participants). I propose that this event relativity of modals can in turn explain the correlation between type of interpretation and syntactic position, without stipulation of an interpretation-specific height for modals. (shrink)

In this article, I critically reassess Iris Marion Young's late works, which centre on the distinction between liability and social connection responsibility. I concur with Young's diagnosis that structural injustices call for a new conception of responsibility, but I reject several core assumptions that underpin her distinction between two models and argue for a different way of conceptualising responsibility to address structural injustices. I show that Young's categorical separation of guilt and responsibility is not supported by the writings of Hannah (...) Arendt, which Young draws on, and that it is also untenable on independent systematic grounds. Furthermore, I argue that several of Young's other criteria fail to clearly demarcate two distinct phenomena. I therefore propose to transcend Young's distinction between two models in favour of a related, but conceptually different distinction between two forms of responsibility: interactional and structural. Embracing this terminology facilitates the conceptualisation of the general features of responsibility that are shared by both forms, including their retrospective and prospective time-direction and their applicability to individual, joint and group agency. The distinction between interactional and structural responsibility also yields a more compelling general account of the role of background structures, and of blame within ascriptions of political responsibility. (shrink)

El presente artículo presenta una discusión acerca del carácter contracultural de algunos estilos o culturas juveniles, con las implicaciones políticas que ello conlleva. Para cumplir este objetivo los autores desarrollan un marco de referencia conceptual que sitúa los términos de la discusión, comparando elementos básicos de las culturas “jipis” de principios de los setenta, con las culturas “techno” de los noventa. Uno de los elementos centrales a nivel comparativo, será el consumo de ciertas drogas y sus significados en cada contexto (...) de estilo juvenil. A modo de conclusión, los autores plantean algunas proposiciones acerca del papel de las culturas juveniles, y más en concreto, de sus posibles significados políticos en nuestras sociedades contemporáneas. (shrink)

The recent rise in ethical consumerism has seen increasing numbers of corporate brands project a socially responsible and ethical image. But does having a corporate brand that is perceived to be ethical have any influence on outcome variables of interest for its product brands? This study analyzes the relationship between perceived ethicality at a corporate level, and brand trust, brand affect and brand loyalty at a product level. A theoretical framework with hypothesized relationships is developed and tested in order to (...) answer the research question. Data have been collected for 45 product categories in the fast moving consumer goods sector using a panel of 4,027 Spanish consumers. The proposed relationships are tested using structural equations modeling. The results suggest there is a positive relationship between perceived ethicality of a brand and both brand trust and brand affect. Brand affect also positively influences brand trust. Further, brand trust and brand affect both show a positive relation with brand loyalty. The managerial and academic implications of the results are discussed. (shrink)

This paper discusses the interaction of aspect and modality, and focuses on the puzzling implicative effect that arises when perfective aspect appears on certain modals: perfective somehow seems to force the proposition expressed by the complement of the modal to hold in the actual world, and not merely in some possible world. I show that this puzzling behavior, originally discussed in Bhatt (1999, Covert modality in non-finite contexts) for the ability modal, extends to all modal auxiliaries with a circumstantial modal (...) base (i.e., root modals ), while epistemic interpretations of the same modals are immune to the effect. I propose that implicative readings are contingent on the relative position of the modal w.r.t. aspect: when aspect scopes over the modal (as I argue is the case for root modals), it forces an actual event, thereby yielding an implicative reading. When a modal element scopes over aspect, no actual event is forced. This happens (i) with epistemics, which structurally appear above tense and aspect; (ii) with imperfective on a root modal: imperfective brings in an additional layer of modality, itself responsible for removing the necessity for an actual event. This proposal enables us to solve the puzzle while maintaining a standardized semantics for aspects and modals. (shrink)

How do children learn the meanings of propositional attitude verbs? We argue that children use information contained in both syntactic distribution and pragmatic function to zero in on the appropriate meanings. Specifically, we identify a potentially universal link between semantic subclasses of attitude verbs, their syntactic distribution and the kinds of indirect speech acts they can be used to perform. As a result, children can use the syntax as evidence about the meaning, which in turn constrains the kinds of pragmatic (...) enrichments they do and do not make in understanding these verbs in conversation. (shrink)

In the current socioeconomic environment, brands increasingly need to portray societal and ethical commitments at a corporate level, in order to remain competitive and improve their reputation. However, studies that relate business ethics to corporate brands are either purely conceptual or have been empirically conducted in relation to the field of products/goods. This is surprising because corporate brands are even more relevant in the services sector, due to the different nature of services, and the subsequent need to provide a consistent (...) high-quality customer experience across all the brand–customer interactions and touch-points. Thus, the purpose of this article is to study, at a corporate brand level and in the field of services, the effect of customer perceived ethicality of a brand on brand equity. The model is tested by structural equations, using data collected for eight service categories by means of a panel composed of 2179 customers. The test of measurement equivalence between these categories is conducted using generalizability theory. Confirmatory factor analysis marker technique is applied in order to check for common method variance. The results of the hypothesized model indicate that customer perceived ethicality has a positive, indirect impact on brand equity, through the mediators of brand affect and perceived quality. However, there is no empirical evidence for a direct effect of customer perceived ethicality on brand equity. (shrink)

This special issue is a result of The Bucharest Colloquium in Analytic Philosophy dedicated to Frege's philosophy of mathematics and language. It was held at the Research Center for Logic, H...

In this conceptual paper, we propose that both skill set development and mindset development would be desirable dimensions of negotiation training. The second dimension has received little attention thus far, but negotiation mindsets, i.e., the psychological orientations by which people approach negotiations, are likely to have a considerable influence on the outcome of negotiations. Referring to empirical and conceptual mindset studies from outside the negotiation field, we argue that developing mindsets can leverage the effectiveness of skills and knowledge, increase learning (...) transfer, and lead to long-term behavioral changes. We introduce an integrative negotiation mindset that comprises three inclinations which complement each other: a collaborative, a curious, and a creative one. We also discuss activities that help people to develop and enhance this mindset both in and out of the classroom. Our general claim is that by moving beyond the activities of conventional negotiation training, which focuses on skills and knowledge, mindset-oriented negotiation training can increase training effectiveness and enable participants to more often reach what we define as sustainable integrative agreements. (shrink)

El objetivo del presente artículo es doble. Por un lado, se pretende defender la tradición retórica que impregna el humanismo cívico en términos de su potencial utilidad con vistas a la educación para la ciudadanía. Por otro lado, mediante un ejercicio de “rational reconstruction” (Richard Rorty) o “rewriting” (Stanley Fish), se propone rastrear el papel de la solidaridad cívica en la Laudatio Florentinae urbis de Leonardo Bruni para realizar una “apropiación” de sus elementos en el contexto de los debates actuales (...) en filosofía política. La metáfora del “florecimiento” de la comunidad política, recurrente en el humanismo cívico, implica siempre una exhortación a la práctica de las virtudes cívicas por parte de los ciudadanos, es decir, una subordinación de los intereses particulares al bien común y, en consecuencia, una base de solidaridad en el cuerpo civil. Para ello, se partirá de la distinción rawlsiana entre “republicanismo clásico” y “humanismo cívico” que se halla en El liberalismo político (V, §7, 5). El argumento por disociación de Rawls será problematizado para sostener que el papel de las virtudes ciudadanas, como virtudes propiamente humanas, debe ser más importante y más exigente que el que el liberalismo le reserva si queremos una sociedad verdaderamente floreciente. (shrink)

In the past few decades, a growth in ethical consumerism has led brands to increasingly develop conscientiousness and depict ethical image at a corporate level. However, most of the research studying business ethics in the field of corporate brand management is either conceptual or has been empirically conducted in relation to goods/products contexts. This is surprising because corporate brands are more relevant in services contexts, because of the distinct nature of services and the key role that employees have in the (...) services sector. Accordingly, this article aims at empirically examining the effects of customer perceived ethicality in the context of corporate services brands. Based on data collected for eight service categories using a panel of 2179 customers, the hypothesized structural model is tested using path analysis. The results show that, in addition to a direct effect, customer perceived ethicality has a positive and indirect effect on customer loyalty, through the mediators of customer affective commitment and customer perceived quality. Further, employee empathy positively influences the impact of customer perceived ethicality on customer affective commitment, and customer loyalty positively impacts customer positive word-of-mouth. The first implication of these results is that corporate brand strategy needs to be aligned with human resources policies and practices if brands want to turn ethical strategies into employee behavior. Second, corporate brands should build more authentic communications grounded in their ethical beliefs and supported by evidence from actual employees. (shrink)

In this article, I set out Suárez's conception of the demon's obstinacy. For Suárez, the demons’ obstinacy is a divine punishment. It is the result of the free and awful choice to turn away from God that the demons have decided to make, the main consequence of which is the loss of the freedom to will and to do the good. Taking up Aquinas’s conception, Suárez considers that the demonic nature is irredeemably corrupt and obstinate in evil. Demons are provided (...) only with a miserable freedom, consisting of the possibility to choose between different evils. Perpetually sinful and eternally constrained to remain so, they are condemned to wretchedness, to complacency in evil, and to the unremitting torments of hell. (shrink)

Consumer boycotts have become a frequent form of social protest in the digital age. The corporate malpractices motivating them are varied, including environmental pollution, lack of minimum labour standards, severe mistreatment of animals, lobbying and misinformation campaigns, collaboration or complicity with illegitimate political regimes, and systematic tax evasion and tax fraud. In this article, I argue that organised consumer boycotts should be regarded as a legitimate and purposeful instrument for structural change, provided they conform to a number of normative criteria. (...) In order to show this, the practice and empirical context of consumer boycotts are first outlined. I then lay out and refute three general objections to this practice. Although each of these objections fails, their discussion generates insights concerning the normative standards with which boycotters must comply if they want their campaigns to be both legitimate and successful. These normative criteria are detailed along the lines of two guiding principles, proportionality and transparency. In the final step, I elaborate on structural change as the deeper purpose of consumer boycotts. (shrink)

Few elements of Aristotle’s practical philosophy have been more discussed than the so-called “practical syllogism”. But there are also few as suggestive to the commentators as this one. In this article I intend to define what the theory of practical syllogism would consist in, as a separated element within the Aristotelian ethical theory (or, more precise-ly, within his theory of action). It is not properly a demonstration of the existence of such a theory, but rather of the possibility that it (...) can take its place, even a necessary one, into the Stagirite’s general theory of action, in spite of some difficulties that I try to solve. This conclusion is reached through an analysis of the main elements of this theory. (shrink)

Accusations of hypocrisy are a recurring theme in the public debate on climate change, but their significance remains poorly understood. Different motivations are associated with this accusation, which is leveled by proponents and opponents of climate action. In this article, I undertake a systematic assessment of climate hypocrisy, with a focus on lifestyle and political hypocrisy. I contextualize the corresponding accusation, introduce criteria for the conceptual analysis of climate hypocrisy, and develop an evaluative framework that allows us to determine its (...) moral significance. I argue that different instances of climate hypocrisy are problematic to different degrees, depending on how detrimental they are to an agent's attainment of environmental integrity. The resulting framework helps clear the confusion caused by disinformation campaigners, by distinguishing objectionable uses of the climate hypocrisy charge from constructive ones motivated by genuine concern for integrity. (shrink)

Among others, the recent work of Janine Idziak presents Andrew of Neufchateau (†1400) as a fervent advocate of “divine command ethics,” a promoter of radical voluntarism, according to which moral values depend solely on the divine will. One example that illustrates this theory is the “hatred of God” (odium Dei ), often discussed in the fourteenth century. Since moral values depend on the divine will, it can be morally good to hate God if that is his command. Andrew has been (...) seen and is still seen today as a supporter of this view. The present paper aims to reconsider this interpretation. (shrink)

Trait Selective Abortions (TSA) have come under critique as a medical practice that presents potential disabled infants as burdens and lacking the potential for meaningful lives. This paper, using the author’s background as a disabled person, contends that the philosophy underpinning TSAs reflects liberal society’s lack of a theory of needs. The author argues for a care ethics based approach informed by disability analyses to engage with TSAs.

The ontology of Bohmian mechanics includes both the universal wave function and particles. Proposals for understanding the physical significance of the wave function in this theory have included the idea of regarding it as a physically-real field in its 3N-dimensional space, as well as the idea of regarding it as a law of nature. Here we introduce and explore a third possibility in which the configuration space wave function is simply eliminated—replaced by a set of single-particle pilot-wave fields living in (...) ordinary physical space. Such a re-formulation of the Bohmian pilot-wave theory can exactly reproduce the statistical predictions of ordinary quantum theory. But this comes at the rather high ontological price of introducing an infinite network of interacting potential fields which influence the particles’ motion through the pilot-wave fields. We thus introduce an alternative approach which aims at achieving empirical adequacy with a more modest ontological complexity, and provide some preliminary evidence for optimism regarding the program of trying to replace the configuration space wave function with a set of fields in ordinary physical space. (shrink)

The international #MeToo campaign against sexual harassment constitutes the most prominent contemporary campaign against sexual harassment worldwide. It exposed the issue by undermining the ‘culture of silence’ prevailing in several contexts, including political institutions. This article analyses one specific variant of #MeToo, the campaign MeTooEP that emerged in the European Parliament. MeTooEP is unique in many ways: it was the first collective action against sexual harassment in parliaments emerging in the #MeToo aftermath and it was the first collective action within (...) the EP led by members of the staff, which eventually drove some internal policy changes. Using a unique, large interview dataset, the analysis shows how the actors behind MeTooEP were crucial in shaping the campaign. Their knowledge of institutional rules, practices and daily presence in the EP facilitated their advocacy and transformed the Parliament into an enabling platform for their actions. With the help of Feminist Institutionalism, the analysis demonstrates how the formal and informal institutional EP bodies with their rules and regulations shaped MeTooEP in ways that constrained and empowered it. (shrink)

Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data (...) can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals. (shrink)

Preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This paper examines two principal categories of manipulative behaviour. The term macro-manipulation is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. Micro-manipulation describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as (...) attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation. First, it describes a recent case of significant and successful lobbying against the accounting regulator in the USA. The second case examines some recent Spanish earnings manipulation to demonstrate the effects of biased reporting at the entity level. Both types of creativity are considered in an ethical context. The paper concludes that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators. (shrink)

The co-evolutionary concept of Three-modal stable evolutionary strategy of Homo sapiens is developed. The concept based on the principle of evolutionary complementarity of anthropogenesis: value of evolutionary risk and evolutionary path of human evolution are defined by descriptive (evolutionary efficiency) and creative-teleological (evolutionary correctly) parameters simultaneously, that cannot be instrumental reduced to others ones. Resulting volume of both parameters define the trends of biological, social, cultural and techno-rationalistic human evolution by two gear mechanism ˗ gene-cultural co-evolution and techno- humanitarian balance. (...) The resultant each of them can estimated by the ratio of socio-psychological predispositions of humanization/dehumanization in mentality. Explanatory model and methodology of evaluation of creatively teleological evolutionary risk component of NBIC technological complex is proposed. Integral part of the model is evolutionary semantics (time-varying semantic code, the compliance of the biological, socio-cultural and techno-rationalist adaptive modules of human stable evolutionary strategy). (shrink)