Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results with previous studies, (...) and suggesting opportunities for future research. To accomplish these objectives, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country. These results demonstrate that all organizations analysed provided some type of information in relation to their social or environmental performance in their official website. The percentage of organizations issuing a sustainability report has been increasing in the last few years. However, the percentage of organizations assuring their sustainability report has stagnated. Types of assurance engagements include those performed by accountants and non-accountants, and new practices have emerged, namely the “mixed approach” and the “stakeholder or specialist review”. The analysis also shows that the practices of issuing sustainability reports and having them assured have become a world-wide phenomenon, occurring in developed, and emerging economies around the world. (shrink)

This study addresses the question of normative analysis of the value‐based aspects of nursing. In our perspective, values in science may be distinguished into (i) epistemic when related to the goals of truth and objectivity and (ii) non‐epistemic when related to social, cultural or political aspects. Furthermore, values can be called constitutive when necessary for a scientific enterprise, or contextual when contingently associated with science. Analysis of the roles of the various forms of values and models of knowledge translation provides (...) the ground to understand the specific role of values in nursing. A conceptual framework has been built to classify some of the classical perspectives on nursing knowledge and to examine the relationships between values and different forms of knowledge in nursing. It follows that adopting a normative perspective in the analysis of nursing knowledge provides key elements to identify its proper dimension. (shrink)

Diagnostic frameworks are essential to many scientific and technological activities and clinical practice. This study examines the main fundamental aspects of such frameworks. The three components required for all diagnoses are identified and examined, i.e. their normative dimension, temporal nature and structure, and teleological perspective.The normative dimension of a diagnosis is based on (1) epistemic values when associated with Hempel's inductive risk concerning the balance between false‐positive and false‐negative outcomes, leading to probabilistic judgements; and (2) non‐epistemic values when related to (...) ideas such as well‐being, normality, illness, etc, as idealized norms or ideal points of reference.It should be noted that medical diagnoses match the three necessary components, while some essential diagnostic frameworks – the taxonomies ofGordon andNANDA– in nursing lack some components. The main lack is normative as the most popular frameworks in nursing diagnosis seem to be descriptions of observed reality rather than normative and value‐based judgements in which both epistemic and non‐epistemic values may coexist. (shrink)

The Catholic Church’s reflection on and assessment of the Covid-19 pandemic has developed in several areas. Inspired by the tradition of its social teaching, specifically by the values of the dignity of the human person, justice, solidarity, and the common good, a strong sense of responsibility—on the part of all to prevent the spread of the pandemic and care for the affected sick—was called for. This resulted in a series of interventions and documents on the various medical and spiritual issues (...) involved, particularly concerning the vaccines again Covid-19. In this short article, I draw out these insights from the official and universal reference point of the Catholic Church (i.e., Vatican sources in their various expressions and expertise). Interventions from other religions have also played a significant role during the Covid-19 pandemic as exemplified by the close relationship between certain religious actors and the World Health Organization. However, these alternative viewpoints, while important in and of themselves, do not find a suitable place within this work, which focuses on the Catholic Church’s perspective. (shrink)

This study addresses the question of normative analysis of the value‐based aspects of nursing. In our perspective, values in science may be distinguished into (i) epistemic when related to the goals of truth and objectivity and (ii) non‐epistemic when related to social, cultural or political aspects. Furthermore, values can be called constitutive when necessary for a scientific enterprise, or contextual when contingently associated with science. Analysis of the roles of the various forms of values and models of knowledge translation provides (...) the ground to understand the specific role of values in nursing. A conceptual framework has been built to classify some of the classical perspectives on nursing knowledge and to examine the relationships between values and different forms of knowledge in nursing. It follows that adopting a normative perspective in the analysis of nursing knowledge provides key elements to identify its proper dimension. (shrink)

Nursing knowledge stems from a dynamic interplay between population‐based scientific knowledge (the general) and specific clinical cases (the particular). We compared the ‘cascade model of knowledge translation’, also known as ‘classical biomedical model’ in clinical practice (in which knowledge gained at population level may be applied directly to a specific clinical context), with an emergentist model of knowledge translation. The structure and dynamics of nursing knowledge are outlined, adopting the distinction between epistemic and non‐epistemic values. Then, a (moderately) emergentist approach (...) to nursing knowledge is proposed, based on the assumption of a two‐way flow from the general to the particular and vice versa. The case of the ‘placebo effect’ is analysed as an example of emergentist knowledge. The placebo effect is usually considered difficult to be explained within the classical biomedical model, and we underscore its importance in shaping nursing knowledge. In fact, nurses are primarily responsible for administering placebo in the clinical setting and have an essential role in promoting the placebo effect and reducing the nocebo effect. The beliefs responsible for the placebo effect are as follows: (1) interactive, because they depend on the relationship between patients and health care professionals; (2) situated, because they occur in a given clinical context related to certain rituals; and (3) grounded on higher order beliefs concerning what an individual thinks about the beliefs of others. It is essential to know the clinical context and to understand other people's beliefs to make sense of the placebo effect. The placebo effect only works when the (higher order) beliefs of doctors, nurses and patients interact in a given setting. Finally, we argue for a close relationship between placebo effect and nursing knowledge. (shrink)

La riflessione di Timothy Morton si muove all’interno di quel ripensamento del rapporto tra soggetto umano e ambiente – dunque anche dell’umano in generale - che la scienza ecologica è venuta imponendo con sempre maggiore urgenza. A partire da Hyperobjects, tuttavia, Morton si è inserito in quell’ampia ed eterogenea corrente, spesso definita «nuovo materialismo», che nel corso dell’ultimo decennio, sebbene in modi differenti, ha inteso tale ripensamento sempre più come una speculazione eminentemente ontologica: una rinnovata comprensione del modo d’essere dei (...) viventi e della loro interconnessione, in quest’ottica, appare come la via maestra per rimodellare «ecologicamente» la soggettività. In opposizione a questo approccio ontologico ed attingendo a quello critico-decostruttivo sviluppato nel precedente Ecology Without Nature, in questo articolo intendo sottolineare la necessità di riconoscere, anche nell’ambito del pensiero ecologico, il valore costitutivo delle mediazioni epistemiche, linguistiche e sociopolitiche distintive del soggetto umano, ma soprattutto della dimensione di storicità che di queste ultime è il denominatore comune. La frizione tra i due testi di Morton consente infatti di mettere a fuoco l’insufficienza di ogni eco-filosofia che pretenda di ripensare la costituzione del soggetto umano semplicemente tramite l’elaborazione di una differente ontologia dell’ambiente. (shrink)

It has often been asserted that burnout is primarily linked to occupational-context factors, and only secondarily to individual-level and non-work factors. We evaluated the validity of this view by examining the links between burnout and an array of 22 work-situated, work-unrelated, dispositional, and intersecting variables. The study involved schoolteachers from three different countries: France, Spain, and Switzerland. Burnout was assessed with the Maslach Burnout Inventory for Educators. Most of our predictors were assessed based on widely used measures. In order to (...) assess sentimental accomplishment and familial accomplishment, we created two self-reported measures, namely, the Sentimental Accomplishment Inventory and the Familial Accomplishment Inventory. The SAI and the FAI both showed strong reliability and high factorial validity. Exploratory structural equation modeling bifactor analysis and Mokken scaling suggested that both instruments could be considered essentially unidimensional. The study results showed that neuroticism, job strain, skill development, security in daily life, and work–non-work conflict were consistently associated with burnout across the three samples. Sample-specific predictors of burnout included sex, age, unreasonable work tasks, weekly working hours, job autonomy, support in work life, sentimental accomplishment, leisure activities, support in personal life, and non-work–work conflict. Relative weight analysis indicated that neuroticism was the best predictor of burnout in each sample. Our findings suggest that burnout’s nomological network may not be primarily job-related. We conclude that the tendency to de-emphasize individual-level and non-work factors in burnout research is unwise. This tendency may constitute a roadblock in the development of effective interventional strategies. The implications of our findings for burnout’s conceptual status are discussed. The neuroticism-burnout link should be further examined in longitudinal studies. (shrink)

One influential explanation for the apparent shortcomings of Latin American philosophy is the “culture of domination” thesis, defended by Augusto Salazar Bondy (1926–1974). According to Salazar Bondy, the ultimate source of the problems besetting Latin American philosophy was to be found in the “culture of domination” that characterized Latin America countries and decisively shaped the philosophical activity of the thinkers working in those countries. In defending his thesis, Salazar Bondy introduced a number of ideas that remain useful for understanding various (...) aspects of Latin American philosophy. However, his commitment to a rather excessive determinism and his endorsement of a certain kind of essentialism ultimately undermine the plausibility of both the “culture of domination” thesis and his proposals for the regeneration of Latin American philosophy. (shrink)

In this essay I examine Hegel's treatment of religion in the "Philosophy of Right" with the aim of, first, clarifying his view of the proper relation between religion and the state and, second, shedding some light on a few of the remarkable implications of the conceptual approach that he introduces. I focus above all on Hegel's novel and suggestive treatment of fanaticism, which I argue, is of special interest as an illustration of his conception of modernity. The implications of Hegel's (...) views for religiously inspired political engagement are also discussed. (shrink)

This chapter contains sections titled: I II III IV References Further Reading.

L’article illustre les particularités procédurales qui caractérisent enquêtes et procès pour les infractions liées au crime organisé. Les règles spéciales édictées pour renforcer l’efficacité de la lutte contre les manifestations de la criminalité organisée sont examinées séparément selon qu’elles affectent directement le droit de la défense ou qu’elles augmentent le pouvoir d’investigation des organes d’enquête (police et ministère public), créant ainsi un grave déséquilibre entre accusation et défense. Même si l’on réduit les droits individuels pour mieux lutter contre le crime (...) organisé, il faut respecter la dignité humaine. Les mesures qui attentent à ces droits doivent être adoptées par un acte motivé de l’autorité judiciaire, dans les cas et selon les modalités prévus par la loi, dans le respect du principe de proportionnalité qui ne peut justifier un sacrifice des droits de la défense lors du jugement. (shrink)

Just war theory is currently dominated by two positions. According to the orthodox view, provided that jus in bello principles are respected, combatants have an equal right to fight, regardless of the justice of the cause pursued by their state. According to “revisionists” whenever combatants lack reasons to believe that the war they are ordered to fight is just, their duty is to disobey. I argue that when members of a legitimate state acting in good faith are ordered to fight, (...) they acquire a pro-tanto obligation to obey which does not depend for its validity on the justice of the cause being pursued. However, when the war is unjust, this obligation may be overridden, under certain conditions, by the obligation not to contribute to the unjustified killing of innocents. This is because the pro-tanto force of the duty to obey the law is best understood in terms of “presumptive”, rather than “exclusionary” reasons for action. This approach captures the insights of both the orthodox and the revisionist view, while avoiding the problems that afflict each of them. (shrink)

This article provides a strategic history of the role assigned by modern historians to visual representation in early modern science, an aspect of historiography that is largely ignored in the scholarly literature. Despite the current undervaluation of images and visual reasoning, historians in the 1940s and 1950s who established the 20th century concept of the Scientific Revolution, also assigned a conspicuous role to images, claiming 15th century art as a chapter in the history of science and identifying the first modern (...) scientists in artists such as Brunelleschi and Leonardo. My analysis of the writings that shaped the discourse on visual representation---by giants such as George Sarton, Herbert Butterfield, and Alexandre Koyré---shows that the handful of concepts introduced in these early discussions formed the foundations of the subsequent scholarly approach to early modern scientific images. However, close scrutiny during the 1970s defined these concepts as interesting but not as key elements for the emergence of modern science proposed earlier. The wave of social studies of science in the 1980s further diminished the importance of images, to the point that recent surveys of early modern science neither consider the role of visual representation nor include figures in their narratives. Several recent publications with suggestive titles such as The Power of Images in Early Modern Science promise to recover a significant role for images in the Scientific Revolution. The present inquiry into the earlier discourse seeks to clarify the historiographic framework into which these new efforts fit. (shrink)

In this article I criticize a theory of political obligation recently put forward by Christopher Wellman. Wellman's “samaritan theory” grounds both state legitimacy and political obligation in a natural duty to help people in need when this can be done at no unreasonable cost. I argue that this view is not able to account for some important features of the relation between state and citizens that Wellman himself seems to value. My conclusion is that the samaritan theory can only be (...) accepted if we are ready to give up either the traditional notion of political obligation as a prima facie duty valid for every citizen, or the current view of the relationships that should exist between states, citizens and foreigners (the view according to which states should have special concerns for their own citizens). (shrink)

En La Verdad de la Ficción, Mario Presas compila nueve artículos de su autoría que, aunque fueron escritos en distintos momentos de su carrera y sin una conexión sistemática, están estrechamente ligados entre sí por una misma problemática filosófica: la apertura, a través del arte, a un tipo de saber que es propio de la experiencia estética. La tesis central que atraviesa a todos los capítulos consiste en sostener que el arte habilita una vía de acceso a la realidad que (...) no puede subsumirse ni reducirse a otros tipos de saber, en particular, al conocimiento científico. El autor sostiene que el saber que brinda la experiencia estética es insustituible en relación a la ciencia, sin que por ello uno de los dos tenga primacía sobre el otro. (shrink)

El presente artículo estudia cómo se diferencia el rol del concepto de perfección en la elucidación del concepto de belleza artística entre la doctrina estética de Baumgarten y la de Kant. Para ambos esta belleza está vinculada al fin del objeto artístico y el grado en que su configuración se arregla a dicho fin determina su perfección. Empero, de esto los filósofos extraen conclusiones conflictivas: en Baumgarten la aprehensión de esta perfección en el discurso sensible es belleza artística, mientras que (...) en Kant el juicio de belleza artística es influido por la consideración de la perfección del objeto, pero la perfección no determina la belleza artística. (shrink)

The search for the best wellness practice has promoted the development of devices integrating different technologies and guided meditation. However, the final effects on the electrical activity of the brain remain relatively sparse. Here, we have analyzed of the alpha and theta electroencephalographic oscillations during the realization of the arrest reaction when a chromotherapy session performed in a dedicated room [Rebalance device], with an ergonomic bed integrating pulsed-wave light stimulation, guided breathing, and body scan exercises. We demonstrated that the PWL (...) induced an evoked-related potential characterized by the N2-P3 components maximally recorded on the fronto-central areas and accompanied by an event-related synchronization of the delta–theta–alpha oscillations. The power of the alpha and theta oscillations was analyzed during repeated ARs testing realized along with the whole RB session. We showed that the power of the alpha and theta oscillations was significantly increased during the session in comparison to their values recorded before. Of the 14 participants, 11 and 6 showed a significant power increase of the alpha and theta oscillations, respectively. These increased powers were not observed in two different control groups who stayed passively outside or inside the RB room but without any type of stimulation. These preliminary results suggest that PWL chromotherapy and guided relaxation induce measurable electrical brain changes that could be beneficial under neuropsychiatric perspectives. (shrink)

Just war theory is dominated by two positions. According to the traditional view, combatants both on the just and the unjust side have an equal right to fight, which is not affected by the justice of the cause pursued by their state. According to a recent revisionist account, only combatants fighting for a just cause have such right. David Estlund has offered a sophisticated account that aims to reconcile these two views by looking at our duty to obey the order (...) of democratic political institutions. The article criticizes Estlund’s account and points at an important to be learned from it. (shrink)

In a pair of recent papers, Allen Buchanan has outlined an ambitious account of the ethics of revolution and its implications for military intervention. Buchanan’s account is bold and yet sophisticated. It is bold in that it advances a number of theses that will no doubt strike the reader as highly controversial; it is sophisticated in that it rests on a nuanced account of how revolutions unfold and the constraints that political self-determination places on intervention. He argues that, despite the (...) importance of political self-determination, humanitarian intervention may be permissible without the consent of the rebelling population. Indeed, given certain structural features of revolutions, there are often reasons to disregard the consent of the population oppressed and intervene before the revolution starts. More controversially, he argues that military force may be employed to nullify the democratic constitutional choice of the newly liberated population and impose a particular form of democratic government, if this is necessary to guarantee the conditions for the future exercise of self-determination. In this paper, I further elaborate Buchanan’s account of political self-determination and argue that once correctly understood, it places tighter constraints on intervention than Buchanan allows. Thus, his bold conclusions should be resisted. (shrink)

Fierce debates surround the conceptualization and measurement of job-related distress in occupational health science. The use of burnout as an index of job-related distress, though commonplace, has increasingly been called into question. In this paper, we first highlight foundational problems that undermine the burnout construct and its legacy measure, the Maslach Burnout Inventory. Next, we report on advances in research on job-related distress that depart from the use of the burnout construct. Tracing the genesis of the burnout construct, we observe (...) that burnout’s definition was preestablished rather than derived from a rigorous research process and the MBI has little in the way of a theoretical or empirical foundation. Historical analysis suggests that the burnout construct was cobbled together from unchallenged personal impressions and anecdotal evidence before getting reified by the MBI. This state of affairs may account for many of the disconcerting problems encountered in burnout research. We close our paper by presenting the Occupational Depression Inventory, a recently developed instrument reflective of a renewed approach to job-related distress. The ODI has demonstrated robust psychometric and structural properties across countries, sexes, age groups, occupations, and languages. The instrument addresses job-related distress both dimensionally and categorically. A dimensional approach can be useful, for instance, in examining the dynamics of etiological processes and symptom development. A categorical approach can serve screening and diagnostic purposes and help clinicians and public health professionals in their decision-making. It is concluded that the ODI offers occupational health specialists a promising way forward. (shrink)

I offer a new account of fair-play obligations for non-excludable benefits received from the state. Firstly, I argue that non-acceptance of these benefits frees recipients of fairness obligations only when a counterfactual condition is met; i.e. when non-acceptance would hold up in the closest possible world in which recipients do not hold motivationally-biased beliefs triggered by a desire to free-ride. Secondly, I argue that because of common mechanisms of self-deception there will be recipients who reject these benefits without meeting the (...) counterfactual condition. For this reason, I suggest that those who reject non-excludable benefits provided by the state have a duty to support their rejection with adequate reasons. Failing that, they can be permissibly treated as if they had fair-play obligations (although in fact they might not have them). Thus, I claim that there is a distinction, largely unappreciated, between the question of whether we have a duty of fairness to obey the law and the question of whether we can be permissibly treated as if we had one. (shrink)

:The main point of contention between “naturalistic” and “political” theories of human rights concerns the need to invoke the notion of moral human rights in justifying the system of human rights included in the international practice. Political theories argue that we should bypass the question of the justification of moral human rights and start with the question of which norms and principles should be adopted to regulate the practice. Naturalistic theories, by contrast, claim that a convincing answer to the latter (...) question will have to presuppose some answer to the former. An adequate justification of the system of human rights included in the international practice, according to naturalistic approaches, will ultimately have to rely on some appeal to moral human rights. I call this view the “Priority of the Moral over the Political.” In this essay, I argue that the Priority of the Moral is harder to dismiss than political theories of human rights suggest, and that before we can assess the plausibility of these theories, they need to say more in defense of their claim that they can do without this view. I then consider the two main objections that seem to have motivated many philosophers to abandon the naturalistic approach to the justification of human rights in favor of the political one. I conclude by suggesting that a variant of naturalistic justification, the basic-needs account, has the resources to address these objections. (shrink)