In this paper, we review the conventional analyses of management control systems, to conclude, first, that the illusion of control can mislead managers into believing that everything can be controlled and monitored, and, second, that no incentive system based only on extrinsic rewards can motivate individuals properly. Then, we investigate the philosophical foundations of the basic assumptions that, implicitly or explicitly, are made about the nature of the acting person. Based on personalist phenomenology, we show how the development of technical (...) and moral values is crucial to the long-run survival of organizations. We end by offering some guidelines as to what control systems should be like in order to be compatible with the nature of human persons. (shrink)

The last years of the 20th Century have been somewhat contradictory with respect to values like loyalty, trust or truthfulness. On the one hand, (often implicitly, but sometimes very explicitly), self-interest narrowly defined seems to be the dominant force in the business world, both in theory and in practice. On the other hand, alliances, networks and other forms of cooperation have shown that self-interest has to be at least "enlightened".The academic literature has reflected both points of view, but frequently in (...) an ambiguous way, since the concepts of loyalty and trust are somewhat elusive and equivocal. This paper attempts to analyze the concept of loyalty in depth, examining the different conceptions about the word that can be found in the literature. We begin by going to the management classics (specifically, Follett, Barnard and Simon), and we then turn to the anthropological approach of Pérez López (1993), with its built-in ethical analysis, and show how trust and loyalty are crucial to the development of organizations. We end by suggesting in what ways loyalty and trust can be created and fostered in organizations. (shrink)

There are many theories about organizations that are mutually inconsistent with each other, which explain phenomena to very similar extents. Most of them ignore the ethical dimension completely. In this paper I put forth the basic principles for a theory of decision-making in organizations, which integrates ethics in the core of the theory. It is based on the work of Juan Antonio Pérez López [1991, Teoría de la Acción humana en las organizaciones (Ediciones Rialp, Madrid), 1993, Fundamentos de la Dirección (...) de Empresas (Ediciones Rialp, Madrid)] and is essentially a humanistic view of the interrelationships between people and its implications for organizational decision-making. I will first show that in any relationship between two people, the learning of the two is crucial for such a relationship to last; and then I will expand on the different aspects of that learning. This analysis will then be applied to the organizational context as a basis for organizational decision-making, Second, it applies the previous analysis to the organizational context as a basis for organizational decision making, showing how any decision in an organization needs to be analyzed on the basis of three criteria (short-run effectiveness, development of distinctive competence, and unity and identification with the organization) and how ethics is included in the last two. (shrink)

In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances (...) and accounting, professionalism in accounting, ethical investing and corporate reporting. We conclude by suggesting further research for a better integration of technical aspects of accounting and finances into business activity—human activity actually—and an for understanding of ethics not limited to rules, but as a mutual and interdependent system of values, virtues and principles. (shrink)

The present study assessed the language teachers' pedagogical beliefs and orientations in integrating technology in the online classroom and its effect on students' motivation and engagement. It utilized a cross-sectional correlational research survey. The study respondents were the randomly sampled 205 language teachers (μ= 437, n= 205) and 317 language students (μ= 1800, n= 317) of select higher educational institutions in the Philippines. The study results revealed that respondents hold positive pedagogical beliefs and orientations using technology-based teaching in their language (...) classroom. Test of difference showed that female teachers manifested a firmer belief in student-centered online language teaching than their male counterparts. However, the utilization and attitude towards technology in the language classroom is favorably associated with the male teachers. As to students' level of language learning motivation and engagement, it was found out that male and female students have high level of language learning engagement. Further, the test of relationship showed that the higher the teachers' belief in utilizing student-centered teaching to integrate technology in the language classroom, the higher the students are motivated and engaged in learning. In like manner, it was also revealed that teacher-centered belief is negatively correlated to student’s motivation and engagement in online language learning. In this regard, the pedagogical assumptions that hold EFL teachers positively to integrate technology in the language classroom. This study generally offers implications for enhancing language teacher's digital literacy to promote motivating, fruitful, and engaging language lessons for 21ts century learning. (shrink)

Power is one of the key ideas in management, and so is the concept of authority. However, most studies on power are rather instrumental, dealing with the place of power in management, and how to achieve it. Less attention has been paid to the essential concepts of power and authority themselves in management thought and how they have evolved. To clarify these concepts, and to better understand the notions of power and authority in management and their proper use in organisations, (...) this paper goes back to one of the pioneers in management thought: Mary Parker Follett (1868-1933). She had an original vision of power, holding that genuine power is not ‘power-over’, but ‘power-with’. At the same time, she defended an authority based on function and responsibility. We explain what her account implies for management in theory and practice. (shrink)

Proximity and interpersonal contact are prominent components of social connection. Giving affective touch to others is fundamental for human bonding. This brief report presents preliminary results from a pilot study. It explores if exposure to bonding scenes impacts the activity of specific muscles related to physical interaction. Fingers flexion is a very important component when performing most actions of affectionate contact. We explored the visuo-motor affective interplay by priming participants with bonding scenes and assessing the electromyographic activity of the fingers (...) flexor muscle, in the absence of any overt movements. Photographs of dyads in social interaction and of the same dyads not interacting were employed. We examined the effects upon the electromyographical activity: during the passive exposure to pictures, and during picture offset and when expecting the signal to perform a fingers flexion task. Interacting dyads compared to matched non-interacting dyads increased electromyographic activity of the fingers flexor muscle in both contexts. Specific capture of visual bonding cues at the level of visual cortex had been described in the literature. Here we showed that the neural processing of visual bonding cues reaches the fingers flexor muscle. Besides, previous visualization of bonding cues enhanced background electromyographic activity during motor preparation to perform the fingers flexion task, which might reflect a sustained leakage of central motor activity downstream leading to increase in firing of the respective motor neurons. These data suggest, at the effector level, an implicit visuo-motor connection in which social interaction cues evoke intrinsic dispositions toward affectionate social behavior. (shrink)

We extend some of the classical connections between automata and logic due to Büchi [5] and McNaughton and Papert [12] to languages of finitely varying functions or “signals”. In particular, we introduce a natural class of automata for generating finitely varying functions called ’s, and show that it coincides in terms of language definability with a natural monadic second-order logic interpreted over finitely varying functions Rabinovich [15]. We also identify a “counter-free” subclass of ’s which characterise the first-order definable languages (...) of finitely varying functions. Our proofs mainly factor through the classical results for word languages. These results have applications in automata characterisations for continuously interpreted real-time logics like Metric Temporal Logic Chevalier et al. [6] and [7]. (shrink)

Este libro es un homenaje a la trayectoria intelectual y académica de la profesora María Teresa López de la Vieja, Catedrática emérita de la Universidad de Salamanca. En él se trazan algunos de los caminos que, con su obra, nos invita a transitar. El volumen recoge contribuciones de colegas de varias nacionalidades y procedentes de diversos ámbitos de reflexión que le son afines: la filosofía moral y política, la literatura, la teoría de la argumentación, los estudios feministas, las éticas aplicadas, (...) la bioética. Los capítulos que componen este libro dan voz a varias generaciones de investigadoras e investigadores que han acompañado y acompañan su andadura académica y que aquí dialogan con ella haciendo propias sus preocupaciones intelectuales. Con su participación contribuyen al justo reconocimiento de su dedicación a la labor docente e investigadora. (shrink)

Today it is difficult to investigate how to deal with the interaction of heterogeneous societies living in common spaces of coexistence. Certainly, the intervention in this field of scientific knowledge requires to know and to be able to apply the concepts, models and paradigms of social relation that differ considerably according to the social context in which we are investigating. It is not the same, contextualizing this situation in the American society, or in the European, Asian or Latin American, to (...) give some examples. The education, through a new concept of sociocultural relations, specific to each context, will favour the establishment of ties to promote and encourage the coexistence of peoples. This coexistence in the social context of Latin America is based on the momentum generated by the Indigenous Peoples that have led to profound changes in educational paradigms and social relations. The new situation causes the interaction of such disparate concepts as intra- and transculturality through the incidence of identity in the context of globalization. (shrink)

Graphical AbstractIdentifying the properties and molecules of the intestinal microbiome may help our understanding of various diseases and therefore facilitate their treatment; from excluding pathogens to manipulation of the immune system and regulation of non-intestinal sites.

BackgroundPreprint usage is growing rapidly in the life sciences; however, questions remain on the relative quality of preprints when compared to published articles. An objective dimension of quality that is readily measurable is completeness of reporting, as transparency can improve the reader’s ability to independently interpret data and reproduce findings.MethodsIn this observational study, we initially compared independent samples of articles published in bioRxiv and in PubMed-indexed journals in 2016 using a quality of reporting questionnaire. After that, we performed paired comparisons (...) between preprints from bioRxiv to their own peer-reviewed versions in journals.ResultsPeer-reviewed articles had, on average, higher quality of reporting than preprints, although the difference was small, with absolute differences of 5.0% [95% CI 1.4, 8.6] and 4.7% [95% CI 2.4, 7.0] of reported items in the independent samples and paired sample comparison, respectively. There were larger differences favoring peer-reviewed articles in subjective ratings of how clearly titles and abstracts presented the main findings and how easy it was to locate relevant reporting information. Changes in reporting from preprints to peer-reviewed versions did not correlate with the impact factor of the publication venue or with the time lag from bioRxiv to journal publication.ConclusionsOur results suggest that, on average, publication in a peer-reviewed journal is associated with improvement in quality of reporting. They also show that quality of reporting in preprints in the life sciences is within a similar range as that of peer-reviewed articles, albeit slightly lower on average, supporting the idea that preprints should be considered valid scientific contributions. (shrink)

BackgroundIn the Canadian Alliance for Healthy Hearts and Minds (CAHHM) cohort, participants underwent magnetic resonance imaging (MRI) of the brain, heart, and abdomen, that generated incidental findings (IFs). The approach to managing these unexpected results remain a complex issue. Our objectives were to describe the CAHHM policy for the management of IFs, to understand the impact of disclosing IFs to healthy research participants, and to reflect on the ethical obligations of researchers in future MRI studies.MethodsBetween 2013 and 2019, 8252 participants (...) (mean age 58 ± 9 years, 54% women) were recruited with a follow-up questionnaire administered to 909 participants (40% response rate) at 1-year. The CAHHM policy followed a restricted approach, whereby routine feedback on IFs was not provided. Only IFs of severe structural abnormalities were reported.ResultsSevere structural abnormalities occurred in 8.3% (95% confidence interval 7.7–8.9%) of participants, with the highest proportions found in the brain (4.2%) and abdomen (3.1%). The majority of participants (97%) informed of an IF reported no change in quality of life, with 3% of participants reporting that the knowledge of an IF negatively impacted their quality of life. Furthermore, 50% reported increased stress in learning about an IF, and in 95%, the discovery of an IF did not adversely impact his/her life insurance policy. Most participants (90%) would enrol in the study again and perceived the MRI scan to be beneficial, regardless of whether they were informed of IFs. While the implications of a restricted approach to IF management was perceived to be mostly positive, a degree of diagnostic misconception was present amongst participants, indicating the importance of a more thorough consent process to support participant autonomy.ConclusionThe management of IFs from research MRI scans remain a challenging issue, as participants may experience stress and a reduced quality of life when IFs are disclosed. The restricted approach to IF management in CAHHM demonstrated a fair fulfillment of the overarching ethical principles of respect for autonomy, concern for wellbeing, and justice. The approach outlined in the CAHHM policy may serve as a framework for future research studies.Clinical trial registrationhttps://clinicaltrials.gov/ct2/show/nct02220582. (shrink)

At almost every election, Americans are inclined to say that this is the most consequential election in American history. 2020 is no exception. However, what is particularly remarkable about the No...

BackgroundThe ARRIVE (Animal Research: Reporting of In Vivo Experiments) guidelines are widely endorsed but compliance is limited. We sought to determine whether journal-requested completion of an ARRIVE checklist improves full compliance with the guidelines.MethodsIn a randomised controlled trial, manuscripts reporting in vivo animal research submitted to PLOS ONE (March–June 2015) were randomly allocated to either requested completion of an ARRIVE checklist or current standard practice. Authors, academic editors, and peer reviewers were blinded to group allocation. Trained reviewers performed outcome adjudication (...) in duplicate by assessing manuscripts against an operationalised version of the ARRIVE guidelines that consists 108 items. Our primary outcome was the between-group differences in the proportion of manuscripts meeting all ARRIVE guideline checklist subitems.ResultsWe randomised 1689 manuscripts (control: n = 844, intervention: n = 845), of which 1269 were sent for peer review and 762 (control: n = 340; intervention: n = 332) accepted for publication. No manuscript in either group achieved full compliance with the ARRIVE checklist. Details of animal husbandry (ARRIVE subitem 9b) was the only subitem to show improvements in reporting, with the proportion of compliant manuscripts rising from 52.1 to 74.1% (X2 = 34.0, df = 1, p = 2.1 × 10−7) in the control and intervention groups, respectively.ConclusionsThese results suggest that altering the editorial process to include requests for a completed ARRIVE checklist is not enough to improve compliance with the ARRIVE guidelines. Other approaches, such as more stringent editorial policies or a targeted approach on key quality items, may promote improvements in reporting. (shrink)

Our goal was to explore self‐care practices among men who have sex with men in the context of Mpox in Brazil. This study used qualitative research methods, including interviews and thematic analysis, to collect and analyze data from male participants across the Brazilian territory. The narratives unveil men's perspectives on self‐care, risk reduction, and health beliefs during the Mpox pandemic. Our findings highlight a multifaceted approach to self‐care among men, encompassing hygiene, physical contact management, mask usage, skin lesion vigilance, and (...) adherence to official guidelines. Men's attitudes toward sexual behaviors emphasize the importance of reducing sexual partners, practicing safe sex, and combating misinformation through accurate information dissemination. The development of these behaviors and self‐care practices can be facilitated by nurses guided by Dorothea Orem's Self‐Care Theory, supported by patient‐centered care, with strategies to address and confront the stigma associated with the disease and provide emotional support. Thus, the study underscores the pivotal role of self‐care in mitigating infection risks, especially in the context of emerging infectious diseases. It acknowledges the impact of socio‐cultural factors and healthcare policies on men's preventive measures. However, it also recognizes limitations, such as potential bias due to stigma concerns and a nonrepresentative sample. Ultimately, the research advocates for tailored education, promotion of gender equity, and healthcare empowerment to effectively manage health risks in such contexts. (shrink)

At almost every election, Americans are inclined to say that this is the most consequential election in American history. 2020 is no exception. However, what is particularly remarkable about the No...

Pretendeu-se estudar a aquisição da virtude em Aristóteles a partir da interpretação de M. F. Burnyeat. Para esse, a virtude aristotélica exige dimensões cognitivas e emocionais, sendo que ao aprendiz não basta conhecer os princípios e as regras gerais da ação, mas deve ter internalizado, através do hábito, uma vontade de praticar ações nobres e justas. Compete ao sujeito virtuoso, portanto, ter o conhecimento do que é correto (the that), assim como, subsidiariamente, a justificativa do porquê é apropriada determinada ação (...) (the because). Da análise dessas variáveis, o autor procura esclarecer a figura conflituosa do akratic (incontinente) e do akalastos (perverso) e elucidar a hipótese do desenvolvimento moral. Concomitantemente este artigo pretende introduzir o problema criminológico da ideia de ressocialização ou da pena capital, entendendo ser o argumento aristotélico ainda influente para a filosofia da virtude e jurídica hodierna e necessário quando se discutem novos paradigmas éticos e jurídicos. (shrink)

O plano ampliado e reconfigurado dos fluxos de informação na contemporaneidade sugerem novas condições para que a ação da leitura e da interpretação possa ser estabelecida. Com o objetivo de refletir sobre as implicações que fazem parte destas ações desenvolvemos um exame dialético parcial sobre três obras - Ser e Tempo, de M. Heidegger, Investigações Lógicas, Sexta Investigação: Elementos de uma Elucidação Fenomenológica do Conhecimento, de E. Husserl, e Investigações Filosóficas, de L. Wittgenstein - que, embora não tenham tido o (...) objetivo direto de analisar a leitura e a interpretação, parecem oferecer elementos para refletirmos sobre estes fenômenos na contemporaneidade. Ao final, nos posicionamos a favor da interpretação enquanto uma ação social a priori e discorremos, sinteticamente, sobre a configuração dos atuais sistemas de informação, considerando tal condição. ABOUT THE LIMITS AND SCOPE OF INTERPRETATION: REFLECTIONS FROM HEIDEGGER, HUSSERL AND WITTGENSTEIN AbstractThe expanded and reconfigured plan of information's flow in contemporary can suggest new conditions for the action of interpretation be established. In order to reflect on the implications of this action be part of interpreting process, we have developed a partial dialectical examination of three works - Being and time, of M. Heidegger, Logical Investigations, Sixth Research: Elements of a Phenomenological Elucidation of Knowledge, of E. Husserl, and Philosophical Investigations, of L. Wittgenstein - which, although these works had not the direct interest to address the phenomenon of interpretation, seem to offer the necessary elements to reflect on this phenomenon in the nowadays. In the end, we position ourselves in favor of interpretation while social phenomenon placed a priori, and commented above, briefly, about the configuration of current information systems, considering that condition. (shrink)

ABSTRACT In this paper, we build upon M.M. McCabe's [2021] characterisation of two accounts of logos and Socratic endeavour in Plato's Euthydemus. We argue that the brothers, Euthydemus and Dionysodorus, are engaged in and committed to an endeavour which has features in common with Socrates’. It has an aim, rules, and is subject to failure. It is also a unified activity in which structure, process and continuity are important. However, the brothers’ only aim is impressing their audience and they seem (...) to have no interest in knowledge, truth or the kind of moral development that Socrates values. They are also committed to very few of Socrates’ rules for conversation. Our analysis of the brothers’ project shows us that Plato presents us with an interesting problem: how we should respond to people who engage in conversation with us but with an aim that seems trivial and without the rules that we think are crucial for intellectual and moral development. (shrink)

Este artigo apresenta um estudo sobre as conferências proferidas por John Dewey (1859-1952), na Universidade de Pequim, no ano de 1919. O interesse de pesquisa está em uma palestra, na coletânea de conferências, cujo tema versava sobre o socialismo. Portanto, procura-se analisar as intepretações elaboradas por Dewey a respeito do socialismo, suas recomendações sociais e políticas para a China naquele período revolucionário e, principalmente, suas apropriações e considerações no que concerne ao pensamento de Karl Marx (1819-1883). A influência das ideias (...) de Dewey na China, suas aprendizagens naquele país e o impacto do seu pensamento no movimento revolucionário também serão abordados na presente investigação. (shrink)

Introduction: The present study aimed to investigate the effects of two high-intensity interval training shuttle-run-based models, over ten weeks on aerobic, anaerobic, and neuromuscular parameters, and the association of the training load and heart rate variability with the change in the measures in young futsal players. Methods: Eleven young male futsal players participated in this study. This pre-post study design was performed during a typical 10 weeks training period. HIIT sessions were conducted at 86% and 100% of peak speed of (...) the FIET. Additionally, friendly and official matches, technical-tactical and strength-power training sessions were performed. Before and after the training period, all players performed the FIET, treadmill incremental, repeated sprint ability, sprint 15-m, and vertical jump tests, and the HRV was measured. Training load was monitored using the session rating of perceived effort. Data analysis was carried out using Bayesian inference methods. Results: The HIIT86 model showed clear improvements for the peak oxygen uptake, peak speed in the treadmill incremental test, first and second ventilatory thresholds, RSA best and mean times, CMJ, and SJ. The HIIT100 model presented distinct advances in VO2peak, peak speed in the treadmill incremental test, RSA mean time, and CMJ. Between HIIT models comparisons showed more favorable probabilities of improvement for HIIT86 than HIIT100 model in all parameters. TL data and HIIT models strongly explained the changes in the RSA mean and best times, as well as HRV changes, and HIIT models explained positively VO2peak changes. All other changes in the parameters were low to moderately explained. Conclusion: The HIIT86 proved to be more effective for improving aerobic, RSA, and neuromuscular parameters than HIIT100 during a typical 10-week futsal training period. So, strength and conditioning specialists prescribing shuttle-run intermittent exercises at submaximal intensities can manage the individual acceleration load imposed on athlete increasing or decreasing either the set duration or the frequency of change of direction during HIIT programming. (shrink)