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)

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)

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)

This article is a first attempt to line out the conditions under which executives might have a real self-interest in pursuing a broad stakeholder management (SM) orientation to enlarge their power. We suggest that managers have wider latitude of action under an SM approach, even when this is instrumental to financial performance. The causally ambiguity of the performance effects of idiosyncratic relationships with stakeholders not only makes SM strategy difficult for competitors to imitate but also increases managerial discretion. When managers (...) use this situation for their own benefit, they can undermine the purported goals of the SM approach. By analyzing some of the factors that might lead to such disfunctionalities, this article advances a theory of the potential dark side of SM. (shrink)

Questo articolo si concentra sul problema del rapporto tra fenomenologia e psicologia della percezione. Nella prima parte presenterò alcuni assunti di fondo che qualificano le ricerche sulla percezione nel campo della fenomenologia teorica e in quella della cosiddetta fenomenologia sperimentale. Successivamente intendo approfondire l’analisi, considerando il concetto specifico di percezione impiegato da Husserl nella sua fenomenologia e un concetto più lasco di percezione compatibile con la prospettiva psicologica per gettar luce sulla possibilità di un approccio integrato, mirante a unificare le (...) analisi fenomenologiche e psicologiche nel pieno rispetto delle loro proprie specificità. Nella parte finale del testo cercherò di presentare alcuni elementi che accomunano l’analisi husserliana della percezione e le ricerche sulla percezione sviluppate da una prospettiva psicologica da Paolo Bozzi e Cesare Musatti. (shrink)

In this paper the relationship between phenomenology of perception and synthetic phenomenology is discussed. Synthetic phenomenology is presented on the basis of the issues in A.I. and Robotics that required to address the question of what enables artificial agents to have phenomenal access to the environment. Phenomenology of perception is construed as a theory with autonomous structure and domain, which can be embedded in a philosophical as well as a scientific theory. Two attempts at specifying the phenomenal content of artificial (...) agents are discussed. Concepts and experimental evidence on the independence of perception and the coordination of motion and appearances are set out to submit that phenomenology of perception makes a contribution to synthetic phenomenology. (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.

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)

Dieses seit langem angekündigte, in drei Bänden geplante Handbuch, das sein Erscheinen mit dem zweiten Band über das byzantinische Hochmittelalter und die nachbyzantinische Epoche eröffnet, könnte mit seinen betont lapidaren Titel den Eindruck erwecken, erstmalig eine breite oder gar erschöpfende Darstellung der byzantinischen Theologie zu bieten; doch im Unterschied zu H.-G.Becks Klassiker „Kirche und theologische Literatur in byzantinischen Reich“ , in dem ein lückenloser Überblick über die Gesamtheit der theologischen Produktion in Byzanz angestrebt ist, setzt sich das vorliegende Werk das (...) Ziel, eine Reihe herausragender Theologen eingehend in Biographie und Werkanalyse darzustellen; dabei nehmen die Bearbeiter, wie im Vorwort J. Norets betont, an der „Clavis Patrum Graecorum“ Maß, so daß erstmalig alle echten, unechten und zweifelhaften Werke eines Autors dieser Epochen eine feste Nummer tragen, der dann noch Angaben zu den Handschriften, evtl. Editionen und Übersetzungen folgen. Als weiteres Neuheitsmerkmal ist eine umfassende, internationale Bibliographie zu jedem behandelten Autor beigegeben. Diese immense Arbeitsleistung konnte nur auf möglichst viele Mitarbeiter und Berater, besonders aus dem Forschungspersonal der „Ecole pratique des Hautes Etudes“ und des „Centre National de la Recherche Scientifique“, verteilt werden, die neben den ausländischen Kollegen in den Einführungen und Danksagungen erwähnt werden. Andererseits besitzen die seitenlangen bibliographischen Listen leider nicht den Charakter einer „Bibliographie raisonnée“, insofern wichtige und unwichtige Titel gleichberechtigt nebeneinanderstehen; nur in Einzelfällen sind auch kritische Rezensionen mitberücksichtigt. (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.

Although the PASTOR model provides a comprehensive framework to study resilience, it faces some challenges. First, some higher-order concepts may be difficult to model in the laboratory. Second, defining resilience as an absence of pathology might be conceptually restrictive. Finally, the proposal that the severity of the event is associated to different appraisal mechanisms needs further evidence.