The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...) and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. (shrink)

_Phenomenology of Perception: Theories and Experimental Evidence_ presents an interpretation of phenomenology as a set of commitments to discover the immanent grammar of perception by reviewing arguments and experimental results that are still important today for psychology and the cognitive sciences.

This book offers a significant reinterpretation of the history of republican political thought and of Niccolo Machiavelli's place within it. It locates Machiavelli's political thought within enduring debates about the proper size of republics. From the sixteenth century onward, as states grew larger, it was believed only monarchies could govern large territories effectively. Republicanism was a form of government relegated to urban city-states, anachronisms in the new age of the territorial state. For centuries, history and theory were in agreement: constructing (...) an extended republic was as futile as trying to square the circle; but then James Madison devised a compound representative republic that enabled popular government to take on renewed life in the modern era. This work argues that Machiavelli had his own Madisonian impulse and deserves to be recognized as the first modern political theorist to envision the possibility of a republic with a large population extending over a broad territory. (shrink)

"La più vertiginosa teoresi sul massimo e più attuale problema dell'essere nella scrittura inarrivabile di uno dei massimi poeti di ogni tempo."--Page [2] pf cover.

_Phenomenology of Perception: Theories and Experimental Evidence_ presents an interpretation of phenomenology as a set of commitments to discover the immanent grammar of perception by reviewing arguments and experimental results that are still important today for psychology and the cognitive sciences.

Although the work of Revonsuo is commendable for its attempt to use an evolutionary approach to formulate a hypothesis about the adaptive function of dreaming, the conclusions arrived at by this author cannot be fully shared. Particularly questionable is the idea that the specific function of dreaming is to simulate threatening events. I propose here a hypothesis in which the dream can have a different function. [Revonsuo].

v. 1. Galluppi e Rosmini.--v. 2. Gioberti.

Time processing is a multifaceted skill crucial for managing different aspects of life. In the current work, we explored the relationship between interoception and time processing by examining research on clinical models. We investigated whether time processing deficits are associated with dysfunction of the interoceptive system and/or insular cortex activity, which is crucial in decoding internal body signaling. Furthermore, we explored whether insular activation predicts the subjective experience of time (that is, the subjective duration of a target stimulus to be (...) timed). Overall, our work suggests that alteration of the interoceptive system could be a common psychophysiological hallmark of mental disorders affected by time processing deficits. (shrink)

What importance do we recognize to the relationship between education and individuality in today’s educational institutions? Recent educational policy choices are increasingly focused on proposing curricula based on the skills to be acquired, (standard) action parameters for schools and on the use of “accountability” devices aimed at verifying the achievement of expected results. Following a similar approach, the individuality of each appears as a neglected element. In this article, the link between education and individuality in school curricula is addressed, according (...) to a phenomenological perspective. The starting point outlines a synthetic picture of the ways in which the philosophy of contemporary education thematizes the issue; then, in a second part, it develops a phenomenological description of the relationship between education and individuality such as to integrate and broaden the contributions of today’s philosophy of education. The article concludes by showing some implications aimed at rethinking the school experience as an opportunity for integral education and suggests indications for possible further research. (shrink)

La crisis desatada por la pandemia de la COVID-19 magnificó las asimetrías sociales. Caída del ingreso, mayor exposición al paro, inestabilidad laboral, incremento de las inequidades de género, colapso de la sanidad pública, y peores rendimientos en materia de aprendizaje e igualdad educativa se cuentan entre las consecuencias del aumento de la desigualdad global. En esta contribución argumento que la inequidad también se manifestó como desigualdad informativa. En un contexto donde la ponderación de la información se tornó más complicada, y (...) donde los aspectos epistémicos y axiológicos de la cultura del riesgo afloraron con singular claridad, la identidad social afectó la capacidad de evaluación de la información técnica y política. Los grupos sociales con menos educación e ingresos tuvieron una dieta informativa más restringida, con un énfasis en las redes sociales, menor conocimiento sobre el virus, ambivalencia frente a las medidas de actuación, o dificultades para ponderar la calidad de la información mediática e institucional. En definitiva, estuvieron más expuestos a las campañas de desinformación, particularmente agudizadas con el auge de las redes sociales en el mundo del capitalismo digital. A nivel individual, esta asimetría conspira contra la autonomía de las personas y su condición de ciudadanos. En el plano colectivo, amenaza el alcance y la calidad de la cultura científico-tecnológica y la gobernanza democrática. Es necesario discutir la relación entre desinformación y democracia, revalorizar el papel de la participación política para la gobernanza y la educación para la autonomía, el pensamiento y el desarrollo de una ética ciudadana cosmopolita. (shrink)

Tomo I. La logica -- Tomo II. La religione (e dintorni).