This empirical study explores the characteristics and degree of implementation of so-called ethics hotlines in transnational companies (TNCs), which allow employees to present allegations of wrongdoing and ethical dilemmas, as well as to report concerns. Ethics hotlines have not received much attention in literature; therefore, this paper aims to fill that gap. Through the analysis of conduct/ethics codes and the compliance programs of the top 150 transnational companies ranked by the United Nations Conference on Trade and Development (UNCTAD) ( 2007 (...) ), we carry out a descriptive and taxonomic study of these companies’ ethics hotlines. We analyze: (1) the basic characteristics of the mechanism, (2) the degree of exigency and the provision of safeguards, (3) the matters reported and the systems for reporting, and (4) the relationships between hotlines and economic characteristics of the firm. Our study compares financial and nonfinancial TNCs as well as North American and European TNCs. Our results show that many firms (especially from North America) have established these procedures. We also find some disparities between European and North American ethics hotlines that suggest differences in the orientation of the procedures. (shrink)

The compliance-based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence. It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in decision (...) making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non-executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude that it is the strong relationship between efficiency and prudence, in the creation of a culture of compliance, which enables the minimization of errors. (shrink)

Manuscript type Empirical. Research question/issue This paper aims to contribute to an improved theoretical and empirical understanding of the role that corporation has to play in anticorruption efforts. Research findings/insights Using cross-country data from three databases (Bribe Payers Index, Corruption Perceptions Index, and Doing Business) we found that pro-bribery Investment Climate conditions in host countries are not related to the payments of bribes by multinational companies when these corporations operate abroad. Theoretical/academic implications After describing the conceptual and policy framework that (...) surrounds the discussion on the role played by firms in anticorruption, we present the current debate regarding the effectiveness of international bribery control instruments, with the World Bank-GAC (2006-2008) report as a basis. Both literature and policy seem to be divided into two main, although not mutually exclusive, positions: one demands improvements in Investment Climate conditions from a joint public-private consensus led by international agencies; the other one supports the effectiveness of self-regulation by firms, independent of Investment Climate improvements. The study provides empirical support to the idea that a better Investment Climate is not enough for reducing corrup tion. Practitioner/policy implications This study offers insights to policy makers interested in promoting the involvement of corporations in the fight against corruption. (shrink)

The combined effect of coercion (public and private pressure), self-interest (competitive advantage) and conviction (intrinsically motivated or genuine) explain why environmental issues have become a key priority for companies. While research has explored coercion and competitive advantage, the role of conviction has received little attention. This paper aims to address this gap. Conviction, which has been correlated with institutional and individual drivers, offers more stable results and a potential multiplier effect as good examples are disseminated by imitation throughout an industry. (...) While the role of imitation has drawn increasing attention of business management studies, it has received scant attention in research on sustainability. This is the second gap this paper aims to address, contributing to the literature on sustainability in two ways: firstly, we will further explore the role of conviction in environmental sustainability; secondly, employing a compartmental model of epidemic propagation, used for other social phenomena, we model the role genuine examples by leaders can play within an industry and the dissemination of good behavior by imitation. Defining genuine conviction as the voluntary mitigation of the externalities of a firm's operations beyond that required by law or the market, substantiated in the responsible behavior of its leaders, our model discovers patterns that policymakers could use to create a “sustainability epidemic”. We suggest mathematical models of epidemics can be applied to sustainability, offering a fresh perspective on the phenomenon of imitation, allowing us to discover how some cultural and social habits can be used. (shrink)

This article analyzes the framing of the Revolutionary Armed Forces in Razón Pública, a Colombian digital magazine, from July 2008 to July 2018. The article’s methodology combines Natural Language Processing and close reading. Results indicate that the magazine’s language primarily framed FARC as a protagonist of the peace process, and, secondarily, as an actor of Colombia’s armed conflict and drug trafficking. Shortly after Juan Manuel Santos’ first inauguration as Colombian president, some authors forecasted that the conditions were ripe for a (...) peace process with FARC. During the official negotiation, FARC was framed as enigmatic, and rational protagonist of a challenging peace process. Overall, the frames detected in this analysis are an echo of the UNDP Colombian Report that called for analytic journalism that improves the public’s understanding of the country’s complex armed conflict and proposes negotiated and military solutions. (shrink)

On August Business Roundtable, the Business Roundtable redefined the purpose and social responsibility of the corporation. Yet, this statement must be followed by substantial changes in the business models of corporations for it to avoid becoming empty rhetoric. We believe that the figure of the independent director may be one of the catalysts needed for this change of paradigm for corporations. In spite of the positive correlation between Corporate Social Responsibility and board independence, the development of the independence of boards (...) during the last decade has not lead to the expected CSR results. Academics and regulators point to a weak definition and the non-standardized measurement of both independence and board independence as one possible explanation, and agree that a broader definition is needed. This paper aims to contribute to this debate. We develop a second-generation definition of independence based on a positive approximation to the concept by integrating an Aristotelian perspective of virtue ethics with the best practices of corporate governance. Thus, we define independence as a virtue guided by practical wisdom, that implies autonomy and autarky and which enables a person to act with integrity, fairness and truthfulness. In the context of corporate governance, independence is associated with an honest disposition to serve. Our proposal has political implications for supervisors that make decisions relating to the suitability of board members. (shrink)

The aim of this paper is to explore the ethical dimension of hawala, an ancient informal financial practice rooted in Islamic moral traditions. Widely used in countries with an Islamic background and their diasporas, hawala is considered an important vehicle for the financial and economic development of some less developed countries. Nevertheless, in Western countries, hawala is regarded with suspicion due its controversial ethical nature. Unlike other Islamic financial institutions, the controversial questions are not the legitimacy of profit sources or (...) the interest charged, but rather the lack of transparency that surrounds hawala transactions. Yet, the literature on hawala has neglected its ethical perspective. Our study delves into this dimension with a critical approach, using the Triple Font Theory, grounded on virtue ethics. We conclude that if hawala transactions are carried out with honesty, and fairness, this practice deserves a positive ethical appraisal. However, it is necessary to implement efficient regulatory measures to guarantee that the system is not abused by money launders and criminals. In practice, it becomes imperative to bring over a change in the regulatory approach to hawala toward a more ethically, culturally, and economically sensitive strategy. Thus, future research should focus on how “hyper-norms” or fundamental principles inherent to humanity, which are common to both “formal” and “informal,” “Western” and “non-Western” financial practices, could run the new AML/ctf regulation agenda. (shrink)

Este artículo busca debatir las preguntas concernientes al campo de estudio de la comunicación, su objeto y el público objetivo de sus avances. Fuera de preguntarse sobre el qué y el porqué de la comunicación, cuestiona el rol de la medición bibliográfica como criterio suficiente para determinar la calidad de la investigación y propone abrir un debate público con los desarrollos investigativos del campo. El debate toma aspectos epistémicos del campo de estudio y confronta la visión positivista que limita actualmente (...) las políticas gubernamentales sobre ciencia y tecnología. Finalmente se propone una visión más amplia de los problemas atinentes a la comunicación y se abren algunos interrogantes a propósito de la cienciometría como criterio de medición de calidad. (shrink)

I suggest that the image of Adam Smith suffers from an emphasis on the role of “utilitarian calculus”, besides on overlooking the role of a “Stoic” point of view from which vanity, selfishness, and even enlightened self-interest are ultimately valueless, and finally a restricted view of prudence.

El autor aprovecha el fallido debate que tuvo lugar entre John Searle y Jacques Derrida desde finales de los anos setenta, en torno a la teoria de los actos de habla de John L. Austin. Este desencuentro no solo es analizado minuciosamente sino que ofrece sendas visiones retrospectivas de las tradiciones de Searle y Derrida, al tiempo que aprovecha el episodio para retratar algunos momentos de la filosofia contemporanea y reflexionar sobre los grande problemas de la filosofia del lenguaje y (...) de la mente: la palabra como instrumento de comunicacion, la intencionalidad de la conciencia y la diferancia como aspecto constitutivo de todo texto. (shrink)

The aim of this study was to analyze the psychometric properties of the Eating Disorder Inventory (EDI)-3 test to evaluate eating disorders in young Chilean population. Methods: The sample consisted of 1,091 Chilean adolescents and young people (i.e., 476 men and 615 women) between 15 and 28 years old, from the metropolitan region, and four regions from the coast and south-central zone of the country. The reliability and factorial structure of the instrument were analyzed, replicating the confirmatory factor analyses ofBrookings (...) et al. (2020), evaluating four additional models that included bifactor exploratory structural equation modeling (ESEM), bifactor, and two-bifactor. Results: A majority of the subscales presented alphas and omegas equal to or greater than 0.70, with the exception of asceticism (α = 0.543, ω = 0.552) and interpersonal alienation (α = 0.684, ω = 0.695) scales, which are consistent with the values of the Spanish and Mexican non-clinical samples. The best fit indices were obtained by the ESEM two-bifactor model, with twelve specific factors corresponding to the EDI-3 subscales and two general orthogonal factors (i.e., risk subscales and psychological subscales), consistently with the theoretical basis. (shrink)

A panoramic vision of the main Twenty Century Spanish works of investigation and authors who have studied Medieval Christian Philosophy. A brief exploration about foreign writings on the Hispanic Christian Philosophy in the Middle Ages has also been provided.

Estado de la cuestión de las publicaciones sobre los tratados filosóficos de san Vicente Ferrer: Tractatus de suppositionibus, y Quaestio de unitate universalis.

Numerous social and environmental issues are under increasing time constraints, and society is placing greater demands on organizations that foster greater social inclusion, well-being, and human flourishing. In this regard, social innovation research has gained relevance as it provides a rich context to examine how to generate and prioritize dignity-based organizing more effectively. This research aims to examine how the concepts of dignity and humanistic management can shape social innovation processes that generate better results for organizations and society. Building on (...) humanistic management and social innovation literature, a qualitative case study explores how the notions of dignity and humanistic management practices are present at every stage of the social innovation process (origin, mobilization, execution, and integration). This paper is one of the few studies exploring the relationship between humanistic management principles and social innovation processes, filling a significant gap in the literature with important praxeological implications. (shrink)

El presente artículo tiene como objetivo determinar el fundamento teológico del concepto de soberanía propuesto por el jurista alemán Carl Schmitt. Según nuestra hipótesis, tal fundamento teológico se encuentra en la filosofía del pensador danés Søren Kierkegaard, quien, en diferentes obras, desarrolló los importantes conceptos de excepción, decisión y suspensión teleológica de la ética en relación a la experiencia religiosa de la repetición. Como veremos, tales conceptos forman parte del fundamento teológico de la famosa definición schmittiana de la soberanía: “soberano (...) es quien decide sobre el estado de excepción”, la cual define el decisionismo del jurista alemán. Así, por medio del concepto de decisión, extraído de la obra kierkegaardiana e introducido en la doctrina de la soberanía, Schmitt logra tres objetivos. Por un lado, no solo inicia la crítica al parlamentarismo liberal y al Estado burgués de Derecho, sino que revela el fundamento teológico-existencial de la unidad política del Estado moderno. En segundo lugar, en el marco jurídico-político, actualiza la teología fideísta desarrollada por Kierkegaard en su obra. Finalmente, en el marco teológico-metafísico, introduce el papel de la decisión como actualizador del rol público de la trascendencia en la modernidad secularizada frente a la reserva escatológica de la teología. Para lograr nuestro objetivo, utilizaremos el método de la analogía conceptual teológico-política creado y aplicado por el mismo Carl Schmitt a la historia de la soberanía europea. (shrink)

En este nuevo contexto social, cultural, político y económico, sin lugar a dudas la educación ha logrado avances en el tema de la reforma educacional y en específico en los cambios de la educación especial. Sin embargo, pese a ello se vuelve trascendental a estas alturas un cambio a nivel paradigmático, respecto a como el sistema educativo concibe el tema de la discapacidad y en específico de la discapacidad auditiva. En especial cuando vemos en un contexto más global que en (...) países como: Cuba, Brasil, Argentina, etc. la comunidad sorda es estudiada a partir de una visión socio–cultural, visión que sin lugar a dudas ha permitido grandes avances en educación y ha dejado en evidencia que en nuestro país se concibe el tema de la discapacidad auditiva como una cualidad ontológica ignorando la visión sociocultural que considera a la comunidad sorda como portadora de su propia lengua, cultura e inteligencias, lo cual sin lugar a dudas, es trascendental en el proceso de integración y de enseñanza y aprendizaje. (shrink)

La noción de sentido común en la obra de Hannah Arendt juega un papel fundamental a la hora de explicar cómo un hombre del tipo de Adolf Eichmann podía mantener una auténtica incapacidad para pensar. No obstante, la manera como esta autora comprende aquella noción no es plenamente clara: el sentido común se halla aparentemente en un punto medio entre la actividad del pensamiento y el conocimiento científico, pues aun cuando el sentido de realidad proporcionado por el sentido común resulta (...) fundamental para ambos, éstos, dada la manera como se oponen entre sí, no se reducen a este mero sentido de realidad. Según creo, la tensión que genera este fenómeno puede ser evaluada con más claridad si se estudia la expresión ‘sentido común’ a partir de dos significados distintos –aunque complementarios– de acuerdo con su carácter pasivo y activo: el sentido común puede ser comprendido desde un punto de vista ‘sensible’ y un punto de vista ‘semántico’, respectivamente. (shrink)

En este trabajo presentaré una forma de evitar los problemas más recurrentes en cierta versión del pluralismo lógico, aquella que defiende que incluso considerando un lenguaje fijo existen múltiples sistemas lógicos legítimos. Para ello, será necesario considerar los puntos de partida del programa pluralista y explicitar los problemas que de ellos surgen, principalmente el Desafío de Quine y el Problema del Colapso. Luego, propondré una modificación respecto de lo que se entiende por consecuencia lógica, para poder considerar una familia de (...) sistemas lógicos, las lógicas mixtas, que abarcan tanto a las lógicas puras como a las impuras. Finalmente, mostraré que con una interpretación razonable del formalismo se puede eludir aquellos problemas a la vez que se respeta el espíritu del programa pluralista. (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)

In lieu of an abstract, here is a brief excerpt of the content:Decolonial Movidas: María Lugones’s Notion of Decolonial Aesthesis through CosmologiesDenise Meda CalderonIntroductionMaría Lugones advances a decolonial feminist methodology that allows one to see both dehumanizing social reductions of colonized peoples and the resistant relations operating within non-dominant socialities. By exploring this double “seeing,” I articulate the relationship between resistant socialities and Lugones’s notion of decolonial aesthesis. In her only published text on decolonial aesthesis, Lugones states: “Thinking about aesthesis, (...) I think about the body and permeability and all that permeability allows us to reconceive about the world we live in” (qtd. in Ortega 275). Lugones promotes a notion of decolonial aesthesis that engages a resistant permeable sensing and, I argue, is exposed by her distinct approach to cosmology.1My analysis begins with Lugones’s decolonial methodology to articulate a “seeing” of coloniality that I contend leads to her development of decolonial aesthesis. In particular, I show that Lugones sketches a view of decolonial aesthesis as a sensing that grounds resistance to dehumanizing social reductions and reveals a non-dominant social relationality expressed through concrete sensuous movements. I suggest that Lugones theorizes a communal interconnected dimension of resistance as decolonial aesthesis through cosmologic relation. To flesh out this point, I turn to two interlocutors central to Lugones’s intellectual genealogy: Gloria Anzaldúa and Rodolfo Kusch. I conclude by interpreting Lugones’s reading of Anzaldúa as a coalitional movida performing decolonial aesthesis.Moving to “Seeing” ColonialityLugones’s 2010 essay “Toward a Decolonial Feminism” constitutes a methodological intervention or movida in gender scholarship. Referring to the [End Page 22] expansive global power system, Lugones argues that gender is historically implicated as part of the colonial/modern project and sustains a dominative closure that marks alternative socialities as unintelligible. The colonial/modern system established norms that did not previously inform social communities. A gender binary was imposed onto colonized peoples, erasing the existing socialities that informed the everyday of those peoples. Lugones’s analysis of gender exposes the deep social fissures that emerge from coloniality, and the tremendous harm sustained by reading gender across all social arrangements and onto all knowledge systems.According to Lugones, the colonial/modern category of gender shows a pervasive subjugation to non-humanity of peoples whose sex status does not conform to binary logics. Regarding these reductive processes, Lugones writes: “This dehumanization and bestialization occurred precisely because these people were not understood by the colonizers and enslavers as social agents, and thus their sexual difference [was] not socializable. Thus, one does not find gender; animals do not have gender” (“Gender and Universality” 44). Since gender is assigned to humans, reading gender onto colonized peoples covers up dehumanization, even in calls for gender-based liberation.It is precisely through seeing coloniality that we can track the concealed social arrangements and see the worlds of sense that do not conform to the colonial/modern system. Lugones suggests this point in the following quote:To see the coloniality is to see both jaqi, the persona, the being that is in a world of being without dichotomies, and the beast, both real, both vying under different powers for survival. Thus to see the coloniality is to reveal the very degradation that gives us two renditions of life and a being rendered by them.(“Toward a Decolonial Feminism” 751–52)As Lugones’s words indicate, seeing coloniality involves a complex sensing that goes beyond seeing from dominant social norms and gender roles.Lugones’s methodological movida of seeing coloniality reveals the dichotomous categorization as part of the immense violence committed against peoples as colonized subjects with non-human status. This move urges a recognition of the superimposed categories that continue to harm and separate colonized peoples from their fluid relations with cosmologies (Lugones, “Toward a Decolonial Feminism” 746). Seeing the coloniality of gender elicits a transition to the possibilities of sensing from the positionalities deemed animal, in search of socialities that are not mediated by modern/colonial categories. Subsequently, seeing coloniality is a pivotal methodological movida to theorizing resistance in non-dominative socialities, or what Lugones calls decolonial aesthesis.2 [End Page 23]Decolonial AesthesisLugones’s decolonial aesthesis is not concerned... (shrink)

In order to define some interesting consequence relations, certain generalizations have been proposed in a many-valued semantic setting that have been useful for defining what have been called pure, mixed and ordertheoretic consequence relations. But these generalizations are insufficient to capture some other interesting relations, like other intersective mixed relations or relations with a conjunctive interpretation for multiple conclusions. We propose a broader framework to define these cases, and many others, and to set a common background that allows for a (...) direct compared analysis. At the end of the work, we illustrate some of these comparisons. (shrink)

El presente artículo intenta estudiar la concepción del mundo que subyace a la modernidad política peruana. Según nuestro punto de vista, esta concepción del mundo está caracterizada por lo que llamaremos ethos barroco. Aunque no es la única, su manifestación más importante es el fenómeno de la corrupción, desarrollado en el marco de la relación entre una forma de pensar y una forma de actuar: la utopía (derivada de una visión fantasiosa de la sociedad) y la anomia (resultado del incumplimiento (...) de las normas sociales). En este sentido, queremos mostrar la paradójica doble relación entre ambos elementos, consistente, por un lado, en la contradicción discursiva entre el pensamiento utópico y la anomia política, y, por otro lado, en su articulación complementaria en el fenómeno de la corrupción. Debido a esta enigmática y compleja relación, en el Perú se ha instaurado un Estado que promueve la anomia y una Constitución que carece de legitimidad, en lugar de un verdadero Estado de Derecho. (shrink)

Las procesiones de difuntos fueron un tema muy favorecido en la literatura mexicana de los siglos XIX y XX. Estas historias tienen sus orígenes en los relatos sobre una aparición de ultratumba que dentro del imaginario sobrenatural de Galicia es conocida como la Santa Compaña, la cual llegó a tierras novohispanas en el siglo XVI, como parte de las crónicas de las órdenes religiosas. No obstante, con el paso del tiempo la creencia se secularizó y adquirió tintes cada vez más (...) literarios, hasta tomar la forma de un relato tradicional con añadidos y supresiones que obedecen a elementos locales y a la idiosincrasia de los pueblos entre los que circula. (shrink)

La mentoría como programa de formación en el inicio de la vida profesional del docente principiante se presenta como una oportunidad para la mejora de la calidad de las instituciones educativas y de sus agentes. Al mismo tiempo, revierte sobre la comunidad y el territorio donde se ubica. En contextos reconocidos como vulnerables se necesitan agentes educativos vocacionales y con un alto nivel de resiliencia, y con una meta clara: formar a personas plenas que contribuyan con su sentir, ser y (...) hacer al desarrollo de la comunidad en la que habitan. (shrink)

For all the inadequacies of empiricism that BonJour admirably sets out in his first three chapters, one wonders whether rationalism is any better off. I’m afraid I don’t find BonJour’s account reassuring. It seems to be precisely the one that has led so many to be wary of the a priori in the first place. I want here to reiterate the reasons for that wariness, and sketch what seems to me a more promising approach.

The Averroistic Monopsychism could not be incorporated to the Christian thought to darken the idea of the immortality of the personal soul. Albert the Great, tries to make a synthesis of the Arab doctrines and the Doctrine of Divine Illumination. The conclusion is a proposal -not systematize- but where it is possible to found the distinction at personal level between intellect agent and possible intellect, in analogous way to the distinction essence/act of being.

The doctrine of the Image of God which is to be found in humankind is usually based by the Scholastic tradition in the human intellect and will. Bañez, a commentator of St. Thomas Aquinas, takes the further step of basing this Image in the personal act of being. In this way the Image of God as found in the created human being is never lost. The Image of God in the “re-created” human being (in the order of grace) can be (...) lost, however, due to the vicious use of one’s freedom. (shrink)

Domingo Báñez proposes the distinction between personalitas, individualized nature and act of being in order to resolve the christological problem of the hypostatic union. Those notions can be applied to every man, and so it makes evident the distinction between individual and person, while it shows the radical dependence from the creating free act of God.