Business Ethics: A European Review, EarlyView.

The aim of this study is to examine whether gender diversity on audit committees influences financial reporting quality by using panel data of Spanish listed firms. The financial reporting quality of firms is measured by the type of opinion received in the audit report. We estimate various panel data models of audit opinions and control for factors that are traditionally found to impact audit opinions. This study provides evidence to support the hypotheses that the percentage of females on ACs reduces (...) the probability of qualifications due to errors, non-compliance or the omission of information. Furthermore, the results also find that the percentage of female directors on ACs, the percentage of independent female directors on ACs and ACs chaired by females increase the likelihood of further transparency by disclosing audit reports with uncertainties and scope limitation qualifications. (shrink)

The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous group since they represent investors who may or may not maintain business relations with the companies on whose corporate boards they sit. Thus, it is not only the effect of female institutional directors as a whole on firm value that has been analysed, but also the impact of pressure-resistant (...) female directors, who represent institutional investors that only invest in the company, and do not maintain a business relation with the firm. We hypothesize that there is a non-linear association, specifically quadratic, between institutional and pressure-resistant female directors on boards and corporate performance. Our results report that female institutional directors on boards enhance corporate performance, but when they reach a certain threshold on boards, firm value decreases. In line with female institutional directors, pressure-resistant female directors on boards also increase firm value, but only up to a certain figure, above which they have a negative impact on firm performance. These findings are consistent with an inverted U-shaped relationship between female institutional directors and pressure-resistant female directors and firm performance. (shrink)

We provide eductive foundations for the concept of forward induction, in the class of games with an outside option. The formulation presented tries to capture in a static notion the rest point of an introspective process, achievable from some restricted preliminary beliefs. The former requisite is met by requiring the rest point to be a Nash equilibrium that yields a higher payoff than the outside option. With respect to the beliefs, we propose the Incentive Dominance Criterion. Players should consider one (...) action more likely than another whenever the former is better than getting the outside option for more conjectures over his rival's actions. We apply this model to the case where the subgame is a coordination game with a conflict between payoff dominance and risk dominance. Our results provide support for dominance solvability, but not for Van Damme's notion of forward induction. We show how the forward induction logic helps to select the Pareto dominant equilibrium. This is the case whenever player 1's act of giving up the outside option reverses the incentive dominance relations among 1's pure actions in the subgame. (shrink)

The enduring influence of the architect Gottfried Semper derives primarily from his monumental theoretical foray Der Stil in der technischen und tektonischen Künsten, here translated into English for the first time. A richly illustrated survey of the technical arts, Semper's analysis of the preconditions of style forever changed the interpretative context for aesthetics, architecture, and art history. Style, Semper believed, should be governed by historical function, cultural affinities, creative free will, and the innate properties of each medium. Thus, in an (...) ambitious attempt to turn nineteenth-century artistic discussion away from historicism, aestheticism, and materialism, Semper developed in Der Stil a complex picture of stylistic change based on scrutiny of specific objects and a remarkable grasp of cultural variety. Harry Francis Mallgrave's introductory essay offers an account of Semper's life and work, a survey of Der Stil, and a fresh consideration of Semper's landmark study and its lasting significance. (shrink)

En el panorama educativo internacional y actual domina una educación centrada en competencias. Tras esclarecer la base modernista de dicho modelo educativo, se explora como articular una concepción distinta a la imperante con la propuesta de Leonardo Polo. En el artículo, tras plantear que el punto central de una propuesta educativa poliana es el ser humano como hijo, descubriremos tres modelos educativos contrapuestos gracias a los Tres Radicales. Y, desde la antropología trascendental, planteamos una educación centrada en el Encuentro Interpersonal. (...) Por último, se ofrecen preguntas para formular una alternativa educativa en sintonía con la propuesta de Polo. (shrink)

The so-called ‘hidden curriculum’ is often presented as a counterproductive element in education, and many scholars argue that it should be eliminated, by being made explicit, in education in general and specifically in higher education. The problem of the HC has not been solved by the transition from a teacher-centered education to a student-centered educational model that takes the student’s experience as the starting point of learning. In this article we turn to several philosophers of education to propose that HC (...) can be made explicit in HE when the teacher recognizes and lives his/her teaching as a personal issue, not merely a technical one; and that the students’ experience of the learning process is not merely individual but emerges through their interpersonal relationship with the teacher. We suggest ways in which this interpersonal relationship can be strengthened despite current challenges in HE. (shrink)

Emotional disorder symptoms are highly prevalent and a common cause of disability among children and adolescents. Screening and early detection are needed to identify those who need help and to improve treatment outcomes. Nowadays, especially with the arrival of the COVID-19 outbreak, assessment is increasingly conducted online, resulting in the need for brief online screening measures. The aim of the current study was to examine the reliability and different sources of validity evidence of a new web-based screening questionnaire for emotional (...) disorder symptoms, the DetectaWeb-Distress Scale, which assesses mood, anxiety, obsessive–compulsive disorder, post-traumatic stress disorder, suicidality, and global distress. A total of 1,499 participants completed the DetectaWeb-Distress Scale and specific questionnaires for emotional disorder symptoms, suicidal behaviors, and well-being through a web-based survey. Results indicated that a structural model of 10 correlated factors fits reasonably better in comparison to the remaining models; measurement invariance for age and gender; good internal consistency ; and significant positive correlation with other measures of anxiety, depression, PTSD, or distress, and negative correlation with well-being measures, displaying support for convergent-discriminant validity. We also found that girls scored higher than boys on most of the subscales, and children had higher scores for social anxiety, specific phobia, panic disorder, and obsessive–compulsive symptoms, whereas adolescents scored higher on depressive symptoms, suicidality, and generalized anxiety, but the effect sizes were small to medium for all comparisons. The DetectaWeb-Distress Scale is a valid, innovative, and useful online tool for the screening and evaluation of preventive programs for mental health in children and adolescents. (shrink)

The so-called ‘hidden curriculum’ is often presented as a counterproductive element in education, and many scholars argue that it should be eliminated, by being made explicit, in education in general and specifically in higher education. The problem of the HC has not been solved by the transition from a teacher-centered education to a student-centered educational model that takes the student’s experience as the starting point of learning. In this article we turn to several philosophers of education to propose that HC (...) can be made explicit in HE when the teacher recognizes and lives his/her teaching as a personal issue, not merely a technical one; and that the students’ experience of the learning process is not merely individual but emerges through their interpersonal relationship with the teacher. We suggest ways in which this interpersonal relationship can be strengthened despite current challenges in HE. (shrink)

Human Action: a Comprehensive Proposal for Interdisciplinary Dialogue on Personality The need to categorize the personality is recurrent in philosophical, theological and, especially, psychological studies. However, the lack of dialogue between the different disciplines gives rise to analyzes that seem to divide human reality into 'parts', often incompatible with each other. In view of this problem, this article proposes the integral analysis of human action, seeking a psychological parameterization that is more adjusted to the complexity of the personality. Starting from (...) the integral vision of the action, the human behavioral and mental aspects commonly studied are seen as insufficient and the horizon is broadened with the reference to interiority. It is intended to achieve a more accurate vision of the complexity of human action. Interiority, parameterized as personal identity, relational intention, and existential positioning, calls for a renewed and related understanding of psychology, philosophy, and theology. (shrink)

With a view to the theme of church renewal, this article explores the role of a well-known and popular phrase in the Reformed tradition within Protestantism, that is, ecclesia reformata semper reformanda [‘the reformed church should always be reformed’]. Is this a helpful slogan when considering the possibilities and the limitations of church renewal? Firstly, the historical background of this phrase is described: it is rooted in the Dutch Reformed tradition, and only in the 20th century it was widely recognised (...) in Reformed circles. Against this background the hermeneutical problem, linked with the principle of sola Scriptura, is presented, and put into an ecumenical ecclesiological perspective: the church is grounded in the gospel. Finally, the article focuses on church polity as an important field of renewal, taking into account Karl Barth’s interpretation of this phrase. From this perspective, a balanced and ecumenical approach of church renewal is possible. (shrink)

This article examines Erich Przywara‘s conceptual understanding of the proofs for the existence of God. It also interprets the proofs of God’s existence. Тhe concept of God in the philosophy of Przywara is considered by exploring the nature of the relations between the transcendent sphere of God and the spiritual world of the human person. From the point of view of historiography, the role of the book “The Analogia entis” by Przywara is highlighted.

Starting from the sensuous perception of what is seen, an attempt is made at re-casting a Husserlian theory of constitution of the object of intuition, as one leaves the natural attitude through a transcendental method, by positing several theses so as to avoid the aporias of philosophical binary oppositions such as rationalism and empiri-cism, realism and idealism, logicism and psychologism, subjectivism and objectivism, transcendentalism and ontologism, metaphysics and positivism. Throughout fifty-five theses on constitution, the Husserlian proposal of continuously reforming philosophizing (...) by transcendental reduction is revisited, leaving the latter incomplete as new conversions are required by noetic-noematic correlations between world and consciousness. (shrink)

В статті розглядаються філософсько-богословські погляди німецькомовного мислителя ХХ ст. Еріха Пшивари, зокрема: метафізичні погляди, докази існування Бога згідно з Пшиварою. Крізь призму історіографії висвітлюється роль книги «Аналогія сущого». Розкривається роль Еріха Пшивари у філософськобогословському дискурсі ХХ ст., завдяки тезі про аналогію сущого і динамічний ритм Буття і Мислення, що дає право говорити про нову метафізику, відкриту назустріч містичному єднанню з Богом у своїй остаточній основі. Новизна дослідження полягає у з’ясуванні пізнавальної ролі аналогії в обґрунтуванні доказів Божого буття на основі висновків (...) філософсько-богословського осмислення творчості Еріха Пшивари. (shrink)

The aim of this paper is to scrutinise the two aspects of the debate which took place between Hungarian liberal theology and neo-orthodoxy from 1860s onwards. First, it discusses the liberal concept of what the essence of Christian religion was and its orthodox critique which led to the Declaration of Faith in Debrecen (1875). Secondly, it investigates the arguments on what basis liberal theologians rejected confessions. The paper argues that both trends interpreted very differently the Reformed principle ‘ecclesia semper reformari (...) debet with ecclesia semper transformari debet’ and throws light on how it is best to understand their way of thinking. (shrink)

Prof. W.A. Dreyer played an important role in the continuous reformation of the Nederduitsch Hervormde Kerk van Afrika (NHKA). This contribution to his Festschrift is not about him. He would not want that. It is about the church and how his understanding of reformed ecclesiology became the basis on which the transformation from ‘ Volkskerk ’ to missional church took place. According to himself, that was his calling and his life’s work. The importance of his contribution cannot be understood without (...) the historical background in which it played out. Neither is it possible to envisage what really happened without acknowledging the theologians who played an important part in his life. This article therefore starts with a short overview of the history of the NHKA. It then proceeds with an overview of how important theologians in the NHKA influenced his ecclesiology. It concludes with three specific contributions that Prof. W.A. Dreyer made which makes him a key role player which led the NHKA on the way of Ecclesia reformata semper reformanda. Contribution: Prof. W.A. Dreyer became an important church leader in the Netherdutch Reformed Church. His leadership resulted in important changes in the church and especially in the ecclesiology of the church. This article, which is part of his Festschrift, gives an overview of his theological contribution through the lens of semper reformanda. By doing so, it indicates how important is the role of church leaders. All the research is based on his scholarly work. (shrink)

In his second appearance to Aeneas in Aeneid 4 Mercury drives the hero to flee Carthage with a false allegation that Dido is planning an attack, capping his warning with an infamous sententia about the mutability of female emotion. Building on a previous suggestion that Mercury's first speech to Aeneas is modelled on Athena's admonishment of Telemachus at the opening of Odyssey 15, this article proposes that Mercury's second speech as well is modelled on Athena's warning, in which the goddess (...) uses misdirection about Penelope's intentions and a misogynistic gnōmē about the changeability of women's affections to spur Telemachus’ departure from Sparta. After setting out how Virgil divides his imitation of Athena's speech verbally and thematically between Mercury's two speeches, the discussion turns to why both Athena and Mercury adopt these deceptive tactics. The speeches are shown to be culminations of the poets’ similar approaches to creating doubt and foreboding around the queens’ famed capacities for using δόλος. Common features in the ensuing hasty departures of Telemachus and Aeneas further confirm Virgil's use of Odyssey 15 in devising Aeneas’ escape from Carthage. (shrink)