Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

While a growing number of firms are being evaluated on environment, social and governance criteria by sustainability rating agencies, comparatively little is known about companies’ responses. Drawing on semi-structured interviews with companies operating in Italy, the present paper seeks to narrow this gap in current understanding by examining how firms react to ESG ratings, and the factors influencing their response. Unique to the literature, we show that firms may react very differently to being rated, with our analysis yielding a fourfold (...) typology of corporate responses. The typology captures conformity and resistance to ratings across two dimensions of firm behaviour. We furthermore show that corporate responses depend on managers’ beliefs regarding the material benefits of adjusting to and scoring well on ESG ratings and their alignment with corporate strategy. In doing so, we challenge the idea that organisational ratings homogenise organisations and draw attention to the agency underlying corporate responses. Our findings also contribute to debates about the impact of ESG ratings, calling into question claims about their positive influence on companies’ sustainability performance. We conclude by discussing the wider empirical, theoretical and ethical implications of our paper. (shrink)

This book defends two main ideas: there is a need and a market for better specialised dictionaries for learners; we need a sound theoretical framework for coping with known and unknown challenges in the realm of pedagogical specialised lexicography. Both themes were Enrique Alcaraz's driving force during his life. Hence, his memory deserves this book that has been written by leading scholars in the field? they have compiled more than 70 dictionaries and published hundreds of books and articles on the (...) topics here discussed? although only two of them knew him in person. (shrink)

Since the enactment of the first Hong Kong bilingual ordinance in 1989, tremendous effort and resources have been put to translating English legal documents into Chinese. Long before the implementation of bilingual legislation, the provision of interpreting services has remained an entrenched practice in the courtrooms of Hong Kong. This study has adopted a corpora approach to re-examine what seems to be reasonable and routine practices of the bilingual, legal system, the impacts of bilingual legislation, translation, and interpretation on trial (...) proceedings. Results generated from the corpus show the problems of anglicized Chinese translation of the Sexual Offences Ordinance under the British Common Law system; and interpreters’ performance which is intricately bound by the discourse practices of the legal professionals as well as the ideology of the bilingual legal system in Hong Kong. (shrink)

Legal interpreting and translation are some of the oldest and most frequently practised bilingual activities in Hong Kong. The principles and operation of the bilingual legal system actually impinge on the legal interpreting services and the practices of legal interpreting services also in ways impact on the system itself. This study adopts a historical approach to analyse the jurisprudence and administration of legal interpreting in Hong Kong courts from 1966 to 2016, across the 1997 dividing line between British colonial rule (...) and the return of Hong Kong to the government of mainland China. It focuses on the opinions of judges and other participants in courtroom proceedings as recorded in Hong Kong case reports. It is discovered that the jurisprudence of having an interpreter to interpret for participants who do not speak the language of the court is clearly indicated and well versed in the precedents. However, there is a gap between the jurisprudence and the actual interpreting services, mainly caused by the malpractices of the concerned administration department and some of the law enforcement agents working in the frontline. (shrink)

In the last decades the concept of objectivity has been criticized by the "new epistemologies". These criticisms favour the consolidation of relativist and subjective positions, which condition the objectivity of scientific knowledge to such an extent that it seems to be a goal impossible to achieve.

This paper reports a European Forum for Good Clinical Practice workshop held in 2011 to consider a research ethics committee training syllabus, subsequent training needs and resources. The syllabus that was developed was divided into four competencies: committee working; scientific method; ethical analysis and the regulatory framework. Appropriate training needs for each, with possible resources, were discussed. Lack of funding for training was reported as a major problem but affordable alternatives were debated. Strengths and weaknesses of this approach were discussed (...) and the resultant proposal will be disseminated through the European Forum for Good Clinical Practice and the research ethics committees of member states. (shrink)

This paper analyses the role of remorse and apology in international criminal trials by juxtaposing two prominent cases of convicted war criminals Biljana Plavšić and Esad Landžo. Plavšić was the first and only Bosnian Serb political leader to plead guilty before the International Criminal Tribunal for the former Yugoslavia. Her acknowledgement of guilt and purported remorse expressed during her ICTY proceedings was celebrated as a milestone for both the ICTY and the Balkans. However, she later retracted her remorse while serving (...) her prison sentence. Landžo was a guard at the notorious Čelebići detention camp and did not acknowledge his guilt publicly during his ICTY trial. Seven years after his release from prison, Landžo personally confronted survivors and apologised to them. Through comparison of these two widely different cases, we illustrate varying roles criminal trials can play in offender’s reflection on his/her crimes and how relevance and resonance of war criminal’s remorse in and outside of the courtroom depend on how remorse is expressed and to whom. (shrink)

This paper will analyse what it takes to conduct feminist and sensitive research in countries that have seen mass human rights violations. Transitional justice research involves critical examination of difficult topics which raises a number of ethical and methodological issues for both the participants and the researchers. Although empirical research has been a facet of the studies produced in the field, researchers’ accounts of undertaking research in often politically sensitive environments is largely missing from published books and research reports. This (...) paper is informed by personal experiences of doing research in wartime rape in the ethnically and politically divided country of Bosnia and Herzegovina. I argue that the researcher’s profile and positionality directly affects the fieldwork and that fieldwork is a dialogical process which is structured by the researcher and the wider political processes in the country. (shrink)

La diffusione del libro nel Medioevo potrebbe essere riletta alla luce di una metafora attuale sebbene non scevra di aspetti dialettici: quella della “rete”. All’ubicazione spazio-temporale del libro nei monasteri medievali, contraddistinta da fisicità e permanenza, si sotituisce oggi un formato digitale e virtuale, che porta ad una sorta di decontestualizzazione e alla continuità del flusso di informazioni, contribuendo alla diffusione capillare del sapere. L’ottica di universalità e globalità accomuna tuttavia entrambe le epoche. Alcuni concetti-chiave dell’informatica potrebbero infatti declinarsi in (...) ambito medievale: Server-Client per la raccolta, la conservazione e la trasmissione delle conoscenze da parte dei monasteri, quali centri del sapere in Europa, agli uomini di cultura; Firewall , per alludere alla necessità di tutelare i manoscritti, mediante la copiatura e la diffusione dei codici; Community , ad indicare non solo la comunità religiosa o monastica in senso stretto, bensì l’apertura ad una costruzione del sapere mediante un’azione partecipativa . I problemi dell’autenticità delle fonti, dell’acriticità delle informazioni e la pratica delle citazioni trovano un precedente significativo nelle Sententiae di Pietro Lombardo: una sorta di “biblioteca virtuale” grazie alla collezione di passi dalla Sacra Scrittura e da fonti latine e greche, paragonabile a un moderno modello enciclopedico di sapere. The diffusion of the book in the Middle Ages could be critically read through a modern metaphor: the “net”. The space-temporal coordinates of the book shift from being physical and permanent in the Medieval monasteries, to being de-contextualized and continue in the flow of information of digital and virtual format. However the universal and global perspective is common to the contemporary and the Medieval periods. In fact some key-words of computer science could be applied to the Medieval context: Server-Client , for the collection, the preservation and the transmission of knowledge from monasteries, as cultural centers in Medieval Europe, to men of culture; Firewall , for the necessary protection of manuscripts, through copying and diffusing codes; Community , referred not only to the monastic and religious groups, but also to an open sharing of the building of knowledge. Problems like the authenticity of the sources, the lack of criticality in the reception of data, and the practice of quotations are well represented in Peter Lombard’s Sententiae : this work can be compared to a modern encyclopedia thanks to the collection of passages from the Holy Scripture and from Latin and Greek sources, as well as a “virtual library”. (shrink)

Olivera Cadahia, Luciana; Carrasco-Conde, Ana. Fuera de sí mismas. Motivos para dislocarse. Herder. 399 páginas.

O artigo aborda a diáspora forçada de africanos ao Brasil por fatores econômicos, políticos, sócio cultural e psíquico, desencadeado por ações do FMI e Banco Mundial. O tratamento desumano que recebem, o crescente número de crianças e adolescentes invisibilizados que sonham com um imaginário de vida melhor no Brasil, como o “pais do futebol”, e/ou uma passagem provisória para chegar ao primeiro mundo em países considerados de colonização europeia como EUA ou Canada. O artigo provoca reflexões sobre a força da (...) historia sobre o psiquismo e saúde mental humana a partir do ideário de uma pedagogia colonialista que sustenta a hegemonia do mundo capitalista. (shrink)

Este texto investiga las condiciones del lugar propio de la libertad según la propuesta kantiana. Esa libertad está vinculada al ámbito práctico, en el que las máximas de la acción parecen dirigirse a la consecución de la felicidad. Simultáneamente la razón se reconoce subordinada a ciertas leyes morales. ¿Dónde situar la libertad? ¿En las elecciones del mundo sensible o en el sometimiento a la legalidad moral? La posible solución, si admitimos la segunda propuesta, pasa por reconocer el origen de la (...) legalidad en la razón que se reconoce a ella sometida, por lo que esa razón adquiere un papel eminentemente activo. Based on the conditions of Kantian Theory of Knowledge, this paper investigates the proper place of freedom, considered from the practical point of view in which maxims try to achieve happiness. In the same way, reason recognize the necessary respect for the moral law. Where must freedom be placed? In the elections in the world of sense or in the submit to that law? Assumption of the second propos- al implies to set up the origin of morality in the reason that recognize itself subordinate to moral legislation and it that way becomes an active role in the establishment of morality. (shrink)

For many families, the idea of going out for walks and family adventures can be a dream that is erased by the determination of autistic spectrum in a child. Gaps in the health and quality of life of young people with autism spectrum disorder (ASD) are well documented. One particularly noticeable gap that affects both physical health and quality of life is in the area of outdoor recreation, particularly including outdoor recreation activities such as biking, hiking, running, canoeing/kayaking, horseback riding, (...) and skiing. Of the many outdoor activities to promote physical fitness, hiking is perhaps the most versatile and accessible for people with ASD. Hiking is a natural extension of walking. It is one of the first skills we acquire, one of the most important activities in everyday life and one of the few forms of recreation that does not require specific equipment and conditions. On the other hand, except for perhaps the most densely populated urban areas, there are almost always trails nearby. Lately even urban hikes that move around the city are becoming more and more popular. Whether you’re climbing the mountains at an expert level or hiking a trail, hiking gets your kids moving, which is of utmost importance in our modern society, when childhood seems to be filled more and more with time spent in front of the screens, and for children with autism this can become a serious problem. The main goal of this paper, on the one hand, is to increase awareness of the importance of hiking for psychophysical health, both for people from the general population and for people with ASD, but also to give recommendations for the approach and the way of organizing hiking activities for people with ASD, on the other hand. (shrink)

This paper focuses on the ways in which national identities are staged in recent film and theatre productions in Estonia. We want to complement the prevalent approaches to nationality (Anderson 1983; Gellner 1983; Bhabha 1990), where the role of theatre and film as modellers of national identity are undervalued. National identity is a complex term that presupposes some clarification, which we gave by describing its dynamics today; its relation to ethnic identity, a thread between the lived and declared national identities, (...) and the relevance of culture-based national identity. Herein we consider the concept of staging to have two implications: (1) as an aesthetic term it incorporates an artistic process, comprising several devices and levels; (2) as a concept in cultural theory it describes cultural processes in which something is set on stage for public reflection. Accordingly, in our analysis we considered national identities in theatre and film stagings in both senses. The results of our analyses demonstrated that our hypothesis about emerging new national identities in Estonia was valid, though deconstructed and hybrid national identities are not exactly and absolutely new types of identities but rather strategies of creating space for new identities to develop. A deconstructed national identity refers to the state of high self-reflexivity in which the existing elements of national identity are re-examined, recontextualised and re-evaluated. Further, a hybrid national identity demonstrates the diversity and coexistence of the components of national identity. Both strategies of staging are characteristic of the transformation of national identities, confirming that a single homogenous staging of national identity seems to be replaced by bringing multiple new self-models on stage. (shrink)

Metaphorical analogies have been popular in different forms of reasoning, theatre and drama analogy among them. From the semiotic perspective, theatre is arepresentation of reality. Characteristic to theatrical representation is the fact that for creating representations of reality it uses, to a great extent, the materiality andcultural codes that also constitute our everyday life; sometimes the means of representation are even iconically identical to the latter. This likeness has inspirednumerous writers, philosophers and, later, social scientists to look for particular similarities (...) between social life, drama and theatre. In this paper I chose twoparticular approaches from the social sciences that make use of the metaphorical analogy of theatre in quite different, yet, to certain extent, also overlapping ways — Victor Turner’s concept of “social dramas” from anthropology and Erving Goffman’s “dramaturgy” of social interactions from sociology. The former bases hisanalogy more on the structure of the dramatic text and on a key resemblance in the (dramatic) conflict, whereas the latter builds his analogy on the principles ofperforming used in theatre, and regards characters and roles as major resemblances between action on stage and in social space. This paper examines these key resemblances and sheds light on what kind of interpretations of culture and society emerge when theatre analogies are put into action. In the concluding section some general problems, related to extended metaphors and analogical explanations the researcher needs to face with, are discussed. (shrink)

Metaphorical analogies have been popular in different forms of reasoning, theatre and drama analogy among them. From the semiotic perspective, theatre is arepresentation of reality. Characteristic to theatrical representation is the fact that for creating representations of reality it uses, to a great extent, the materiality andcultural codes that also constitute our everyday life; sometimes the means of representation are even iconically identical to the latter. This likeness has inspirednumerous writers, philosophers and, later, social scientists to look for particular similarities (...) between social life, drama and theatre. In this paper I chose twoparticular approaches from the social sciences that make use of the metaphorical analogy of theatre in quite different, yet, to certain extent, also overlapping ways — Victor Turner’s concept of “social dramas” from anthropology and Erving Goffman’s “dramaturgy” of social interactions from sociology. The former bases hisanalogy more on the structure of the dramatic text and on a key resemblance in the (dramatic) conflict, whereas the latter builds his analogy on the principles ofperforming used in theatre, and regards characters and roles as major resemblances between action on stage and in social space. This paper examines these key resemblances and sheds light on what kind of interpretations of culture and society emerge when theatre analogies are put into action. In the concluding section some general problems, related to extended metaphors and analogical explanations the researcher needs to face with, are discussed. (shrink)

Metaphorical analogies have been popular in different forms of reasoning, theatre and drama analogy among them. From the semiotic perspective, theatre is a representation of reality. Characteristic to theatrical representation is the fact that for creating representations of reality it uses, to a great extent, the materiality and cultural codes that also constitute our everyday life; sometimes the means of representation are even iconically identical to the latter. This likeness has inspired numerous writers, philosophers and, later, social scientists to look (...) for particular similarities between social life, drama and theatre. In this paper I chose two particular approaches from the social sciences that make use of the metaphorical analogy of theatre in quite different, yet, to certain extent, also overlapping ways — Victor Turner’s concept of “social dramas” from anthropology and Erving Goffman’s “dramaturgy” of social interactions from sociology. The former bases his analogy more on the structure of the dramatic text and on a key resemblance in the conflict, whereas the latter builds his analogy on the principles of performing used in theatre, and regards characters and roles as major resemblances between action on stage and in social space. This paper examines these key resemblances and sheds light on what kind of interpretations of culture and society emerge when theatre analogies are put into action. In the concluding section some general problems, related to extended metaphors and analogical explanations the researcher needs to face with, are discussed. (shrink)

This paper focuses on the ways in which national identities are staged in recent film and theatre productions in Estonia. We want to complement the prevalent approaches to nationality (Anderson 1983; Gellner 1983; Bhabha 1990), where the role of theatre and film as modellers of national identity are undervalued. National identity is a complex term that presupposes some clarification, which we gave by describing its dynamics today; its relation to ethnic identity, a thread between the lived and declared national identities, (...) and the relevance of culture-based national identity. Herein we consider the concept of staging to have two implications: (1) as an aesthetic term it incorporates an artistic process, comprising several devices and levels; (2) as a concept in cultural theory it describes cultural processes in which something is set on stage for public reflection. Accordingly, in our analysis we considered national identities in theatre and film stagings in both senses. The results of our analyses demonstrated that our hypothesis about emerging new national identities in Estonia was valid, though deconstructed and hybrid national identities are not exactly and absolutely new types of identities but rather strategies of creating space for new identities to develop. A deconstructed national identity refers to the state of high self-reflexivity in which the existing elements of national identity are re-examined, recontextualised and re-evaluated. Further, a hybrid national identity demonstrates the diversity and coexistence of the components of national identity. Both strategies of staging are characteristic of the transformation of national identities, confirming that a single homogenous staging of national identity seems to be replaced by bringing multiple new self-models on stage. (shrink)

Could a robot be a good actor? Could it build an effective relationship of understanding and empathy with other actors or spectators? This paper offers just a glimpse, a first trace of research of a now important phenomenon that affects the Performing Arts, namely the integration of artificial agents both in the creative process and in the theatrical performance. It will be treated for this purpose by the example of the android Geminoid F, protagonist of the play Sayonara (2010) by (...) Japanese director Oriza Hirata, created by Osaka University’s robotics expert Professor Hiroshi Ishiguro, whose gestures have been learned by imitating those of a real professional actress. Watching this android act is an alienating aesthetic experience: from the position of the audience, the boundary between human and robot is unclear. Geminoid F was chosen as co-star in the film of the same name, shot in 2015 by the internationally acclaimed Japanese director Koji Fukada, precisely because of her expressive qualities, as effective as those of a human actor, capable of arousing an empathic reaction in the viewer. (shrink)

This book is an updated approach to a discipline of special importance in our changing world. It allows a full knowledge from the epistemological and historical basis that allows understanding the discipline from the beginning. The chapters devoted to the analysis of how bioethics is used to analyze complex situations in biomedical fields permits the understanding of its importance to solve them and protecting human beings. One important contribution of the book is looking at current and future challenges that will (...) need an ethical consideration to make sure that biomedical research is not divorced from human rights. (shrink)

In this paper, we compare reparation policies in Australia and Argentina. We analyse the difference between the reparations given by their respective governments to the Argentinian victims of the ‘Dirty War’ and to the ‘Stolen Generations’ in Australia. The aim of this paper is to compare the experience of victims in Argentina and Australia in relation to reparations to demonstrate that using only one type of reparations, either material or symbolic, is unsatisfactory for victims and does not repair the harm (...) done. We also argue that the timing and the context in which reparations are offered can play a role in the victims’ satisfaction with the governments’ reparation policies. (shrink)

Este texto, aprovechando la reciente publicación del último Premio Espasa de Ensayo, Lenguas en guerra, de Irene Lozano, hace un recorrido por las ideas más destacables del libro, tanto sobre el origen filogenético del lenguaje como sobre la problemática relación que este origen supone, según la autora, para las justificaciones al uso sobre los nacionalismos fundamentados en la singularidad de la lengua propia, y sitúa estas ideas en el contexto de los conocimientos que se tienen hoy sobre evolución, genética e (...) historia del pensamiento. El texto también hace una crítica a algunos de los razonamientos de Lozano y presta atención al contraste entre su perspectiva idealista sobre la funcionalidad y el uso recto del lenguaje y su visión más pragmática y posibilista sobre el nacionalismo y el conservacionismo lingüístico. (shrink)