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)

En 2015, la ONU aprobó 17 Objetivos de Desarrollo Sostenible (ODS) integrados en la Agenda 2030. Siguiendo esta línea, y dada su relevancia, las universidades europeas están integrando el desarrollo sostenible en sus planes de estudio. El objetivo de esta propuesta consistirá en desarrollar una experiencia piloto donde nuestros estudiantes a través del aprendizaje cooperativo formen equipos de trabajo agrupados según el test Riso-Hudson (1999) garantice el máximo rendimiento. Como resultado se ofrecerá una medida de la rentabilidad que aporta la (...) incorporación de la sostenibilidad en los proyectos de inversión empresariales a la par que la creación de valor sostenible. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 4, Page 1014-1039, October 2022.

I 2007 gennemførte forbundskansler Angela Merkel en sundhedsreform der blandt andet indebærer, at tyske borgere ikke frit kan afgøre, om de vil deltage i forebyggende programmer, da et fravalg kan medføre økonomiske konsekvenser. Hermed udvider den tyske stat sin ret til at gribe ind i borgernes liv, når det handler om sekundær forebyggelse, fx i form af screening for kræftsygdomme. Dette kan være problematisk da den bedst tilgængelige evidens viser at tre igangværende kræftscreeningsprogrammer ikke kun har gavnlige virkninger, men også (...) betydelige skadelige virkninger. Formålet med denne undersøgelse var at undersøge, hvilke holdninger eksperter, politikere og sundhedsmyndigheder i Danmark har til tvang og/eller belønning i forbindelse med screening for kræftsygdomme, og om de ville støtte eller fraråde en tysk model i det danske sundhedsvæsen.Der blev foretaget enkeltinterviews med strategisk udvalgte eksperter. Interviewene blev transskriberet og analyseret med en fænomenologisk analysemetode, og derefter analyseret og diskuteret i forhold til utilitaristisk og deontologisk etik, samt evidensen vedrørende de tre eksisterende kræftscreeningsprogrammer i Danmark.Alle informanterne var kritiske over for det tyske forslag. Til gengæld blev forholdet mellem de gavnlige og skadelige virkninger af kræftscreening vurderet meget forskelligt. Manglen på enighed, uklare udtalelser og ikke-stringent terminologi bestyrkede vor konklusion; at det danske sundhedsvæsen for det første ikke bør følge den tyske kurs og, for det andet, at man bør være kritisk over for implementering af screeningsprogrammer for kræftsygdomme. Hvis forebyggende initiativer kan være mere til skade end gavn, bør de altid overvejes nøje i lyset af sundhedsvæsnets oprindelige intention om at hjælpe og beskytte det enkelte menneske. (shrink)

While the earlier work of Philip Kitcher, in particular The Advancement of Science (1993), continues to inform his more recent studies, such as Science, Truth, and Democracy (2001), there are significant "changes of opinion" from those articulated in the 1990s. One may even speak of two different stages in the configuration of epistemological proposals. An analysis, from an empiricist standpoint, of the shifts between one and the other indicates further evolution towards realist positions but much more modest ones than those (...) previously endorsed. Kitcher qualifies former individualism with an ensuing defence of pluralism, vital to his effort to develop a social epistemology. The present centrality of the achievement of a well-ordered science , one that promotes the common good within the context of democracies, encapsulates recent variation in the work of Kitcher and may be considered one of the author's most defendable proposals, even including its classically empiricist resonance. (shrink)

En este artículo se intenta demostrar que los argumentos esgrimidos para negar que la publicidad creativa pueda ser considerada como artística descansan sobre falsos fundamentos, lo que relativiza su verdad. Ni el argumento de la fórmula, ni el de la pasividad del espectador, ni el de la inutilidad del arte, como los ha caracterizado en otro contexto Noël Carroll, resultan válidos para lograr dicho propósito. A ello hay que sumar que carecemos de un concepto definitivo y universal de “obra de (...) arte”, por lo que resulta imposible negar con él el carácter artístico de la publicidad. (shrink)

We argue that the size of the human population needs to be controlled whether or not people should be vegetarians. We than describe some of the varieties of human flesh eating round the world.

This book is a collection of essays, weaving together cognitive psychology, psycho-linguistics, developmental psychology, modern philosophy and behavioural sciences. It raises the question, how grammar relates to our remarkable ability to cooperate for future needs and how our thought process is related to grammatical parameters.

Tematyka pracy sytuuje się na pograniczu teorii psychologii i teorii języka. Celem jej jest pokazanie niespójności i niewspółmierności dwóch stylów myślenia o człowieku - kartezjańskiego i postfreudowskiego. Świadomość, tożsamość indywidualna, wolna wola, odpowiedzialność, intencjonalność, myśl - tworzą jeden zespół pojęć powiązanych ze sobą, a charakteryzujący kartezjanizm. Natomiast nieświadomość, automatyzm, determinizm, rekurencyjność - stanowią pojęciowy oręż freudyzmu. Nieświadomość jest w tej konwencji stanem pośredniczącym między mną a drugim. Autor twierdzi, że teksty Z. Freuda są dla współczesnych takimi samymi „narzędziami" inspiracji, jakim (...) niegdyś dla nowożytnych były teksty R. Descartes'a. Książka ma charakter rekonstrukcyjny, a działanie jej autora to w znacznej mierze praca detektywa, polega bowiem na wyśledzeniu i odkryciu inspiracji oraz korekt lub uściśleń, jakie współcześni myśliciele próbują odkryciu Freuda narzucić. Książka ma na celu wskazanie problemów filozoficznych w ramach empirystycznie zorientowanej dziś psychologii. Po pierwsze, autor stara się wykazać, że psychologia wraz ze swym klasycznym problemem ciała i umysłu jest produktem nowożytnym, tj. rodzi się wraz z tekstami Kartezjusza. Po drugie, autor krytycznie odnosi się do dwóch istotnych rozwinięć kartezjanizmu, tj. introspekcjonizmu i fenomenologii. Te¬mu pierwszemu zarzuca sprzeczność pomiędzy założeniami ontologicznymi (dyrektywa paralelizmu psychofizycznego) a praktyką badawczą (naturalizm epistemologiczny i fenomenalizm), fenomenologii zaś niekonsekwencję w ujęciu problemu świadomości. Łącząc te dwie krytyki autor stara się zburzyć zaufanie do równania: „psychiczne = świadome". Świadomość, że psychologia powinna odszukać inny od świadomości przedmiot badań, stanowi przesłankę główną poszukiwań intelektualnych zawartych w książce. Autor zwraca się w kierunku myślenia antykartezjańskiego, tj. psychoanalizy i kognitywistyki. Z tekstów S. Freuda autor stara się wyłuskać spójną teorię aparatu psychicznego. Tu jednak natrafia na pęknięcie, na pewną dwuznaczność; ów aparat można bowiem interpretować dwojako: albo jako system reprezentacji, albo jako maszynę. (shrink)

In art and literature, animals appear not only as an allegoric representation but as a reference which troubles the border between humanity and animality. The aim of this book is to challenge traditional ways of confronting animality with humanity and to consider how the Darwinian turn has modified this relationship in postmodern narratives. The subject of animality in culture, ethics, philosophy, art and literature is explored and reevaluated, and a host of questions regarding the conditions of co-existence of humans and (...) animals is asked: Should discourse ethics now include entities that initially seemed mute and were excluded from discussions? Does the modern animal rights movement need a theology, and vice versa, is there a theology that needs animals? Are animals in literature just metaphors of human characters, or do they reveal something more profound, a direction of human desires, or a fantasy of transgressing humanity? This book provides answers and thus gives a new impetus to a so far largely overlooked field. (shrink)

Este artículo se centra en presentar una nueva forma, aunque paradójicamente antigua, de entender la filosofía. Se trata de la filosofía como arte de vivir, cuyo ejemplo paradigmático lo encontramos en la figura socrática, aquel personaje enigmático del siglo V a. C que impactó a la humanidad no tanto por su obra como por su vida y su forma de filosofar. En este artículo, trataremos de comprender tanto el significado como el valor de su filosofía, partiendo de la revitalización que (...) ha hecho de la misma el historiador Pierre Hadot. Finalmente, veremos cómo la Práctica Filosófica se abre paso en nuestra actualidad con el fin de recuperar este espíritu originario con el que nació la filosofía. (shrink)

Marie Cardinal's novel Les Grands Desordres explores the power of biography and fictional writing to reveal the human world in ways that elude the grasp of an abstract and academic psychology. This essay examines Cardinal's narrative treatment of a Parisian psychologist who, at the beginning of her career, is convinced that natural science will contribute to human knowledge and will reduce suffering. However, a personal crisis makes her question her basic assumptions and leads her to discover the spiritual wealth and (...) revealing powers of narrative writing. The bond between reader and writer is interpreted as an alliance between a host and a guest that conquers narcissism and isolation by building and inhabiting a neighborly world. (shrink)

Philosophers of science have come to accept that contextual values can play unavoidable and desirable roles in science. This has raised concerns about the need to distinguish legitimate and illegitimate value influences in scientific inquiry. I discuss here four such concerns: epistemic distortion, value imposition, undermining of public trust in science, and the use of objectionable values. I contend that preserving epistemic integrity and avoiding value imposition provide good reasons to attempt to distinguish between legitimate and illegitimate influences of values (...) in science. However, the trust and the objectionable values concerns constitute no good reason for demarcation criteria. (shrink)

Substance use disorders (SUDs) constitute a growing global health crisis, yet many limitations and challenges exist in SUD treatment research, including the lack of objective brain-based markers for tracking treatment outcomes. Electroencephalography (EEG) is a neurophysiological technique for measuring brain activity, and although much is known about EEG activity in acute and chronic substance use, knowledge regarding EEG in relation to abstinence and treatment outcomes is sparse. We performed a scoping review of longitudinal and pre-post treatment EEG studies that explored (...) putative changes in brain function associated with abstinence and/or treatment in individuals with SUD. Following PRISMA guidelines, we identified studies published between January 2000 and March 2022 from online databases. Search keywords included EEG, addictive substances (e.g., alcohol, cocaine, methamphetamine), and treatment related terms (e.g., abstinence, relapse). Selected studies used EEG at least at one time point as a predictor of abstinence or other treatment-related outcomes; or examined pre- vs. post-SUD intervention (brain stimulation, pharmacological, behavioral) EEG effects. Studies were also rated on the risk of bias and quality using validated instruments. Forty-four studies met the inclusion criteria. More consistent findings included lower oddball P3 and higher resting beta at baseline predicting negative outcomes, and abstinence-mediated longitudinal decrease in cue-elicited P3 amplitude and resting beta power. Other findings included abstinence or treatment-related changes in late positive potential (LPP) and N2 amplitudes, as well as in delta and theta power. Existing studies were heterogeneous and limited in terms of specific substances of interest, brief times for follow-ups, and inconsistent or sparse results. Encouragingly, in this limited but maturing literature, many studies demonstrated partial associations of EEG markers with abstinence, treatment outcomes, or pre-post treatment-effects. Studies were generally of good quality in terms of risk of bias. More EEG studies are warranted to better understand abstinence- or treatment-mediated neural changes or to predict SUD treatment outcomes. Future research can benefit from prospective large-sample cohorts and the use of standardized methods such as task batteries. EEG markers elucidating the temporal dynamics of changes in brain function related to abstinence and/or treatment may enable evidence-based planning for more effective and targeted treatments, potentially pre-empting relapse or minimizing negative lifespan effects of SUD. (shrink)

El propósito de este escrito es mostrar la complejidad de la lectura que Quevedo realiza del estoicismo, como representante del barroco hispano, en el contexto de la historia de la recepción de esta escuela antigua en los siglos XVI y XVII. Para ello retomamos la tesis de P. F. Moreau sobre las tres grandes etapas en la historia de la recepción del estoicismo (la humanista, la neoestoica y la crítica moderna) con el objetivo de aportar nuevos argumentos, extraídos del análisis (...) del miedo a la muerte y el temor de Dios en La cuna y la sepultura, que permitan precisar qué posición singular ocupa Quevedo, como representante del neoestoicismo cristianizado, en el contexto de estas tres grandes fases mencionadas. (shrink)

Through an interpretative phenomenological perspective, this article analyses the education policy implemented in Spain following the declaration of the state of alarm due to Covid-19 pandemic. It questions the measures implemented (i.e. the confinement of the population to their homes and school closures, others related to the right of minors to study and to managing the school year), and the main effects on children and families from an inclusive standpoint. Three main categories emerged from the analysis: 1) access to education, (...) 2) the relationships between, and the participation of, members of the educational community, 3) learning acquisition. The results underline that the effects have not been the same for different families, especially among more vulnerable groups. Marginality and socio-educative inequality have increased. It is essential to make more flexible policies to accommodate diversity and ensure the principles of equity. In this direction, family’s socio-educational role has to be acknowledged and their needs assumed as a priority. (shrink)

Academic English has been the focus of attention for many researchers in the past few years. However, academic spoken English has not received much attention, and those who have selected this field have mainly taken academic lectures and conference paper presentations as their corpus. In this article, a new classification of spoken academic genres is presented, which is formed by classroom genres, institutional genres and research genres. Among these, institutional genres have been selected as a corpus, specifically the Honoris Causa (...) acceptance speech, which has not yet been analysed. We believe that this genre has specific characteristics, mainly related to purpose and structure. In this study, we demonstrate that Honoris Causa speeches follow an established structural pattern and that they always have two purposes: a common one, namely, to express gratitude for the award; and a secondary one that varies from one speech to the other. It is also proved that common rhetorical patterns relate the speaker, the topic and the secondary purpose of the speeches. (shrink)

En este artículo se intenta demostrar que los argumentos esgrimidos para negar que la publicidad creativa pueda ser considerada como artística descansan sobre falsos fundamentos, lo que relativiza su verdad. Ni el argumento de la fórmula, ni el de la pasividad del espectador, ni el de la inutilidad del arte, como los ha caracterizado en otro contexto Noël Carroll, resultan válidos para lograr dicho propósito. A ello hay que sumar que carecemos de un concepto definitivo y universal de “obra de (...) arte”, por lo que resulta imposible negar con él el carácter artístico de la publicidad. (shrink)

El propósito de este trabajo es mostrar, por una parte, que el estoicismo es una de las fuentes principales del naturalismo spinoziano, y por otra, que hay diferencias en el alcance y nivel de desarrollo de ambos naturalismos. Se trata, pues, de determinar qué afinidades y diferencias hay en sus conceptos de naturaleza y qué implicaciones tienen éstas en el ámbito práctico. Y ello, sobre todo, atendiendo a la diferente concepción de las pasiones que ambos mantuvieron.

This paper argues that the traditional characterization of the notion of paradox — an apparently valid argument with apparently true premises and an apparently false conclusion — is too narrow; there are paradoxes that do not satisfy it. After discussing, and discarding, some alternatives, an outline of a new characterization of the notion of paradox is presented. A paradox is found to be an apparently valid argument such that, apparently, it does not present the kind of commitment to the conclusion (...) that should be implied by an acceptance of the truth of the premises and the validity of the argument. (shrink)

Bd. 1. Dinglehre, Ontologie, Gehaltlehre, Totik, Formenlehre, Logik. --Bd. 3. Wirklichkeitslehre, Metaphysik.

First ed. published in 1846 under the title: Neue Politik.

The aim of this paper is twofold. Firstly, it deals with showing that Spinoza´s ontology is naturalistic because it conceives of reality as nature, and, in this way, it combats all form of mystification that presents us the reality as something supernatural and transcendent nature itself. Secondly, it deals with showing, according to characteristic features of Spinoza ´s naturalism, that is, its dynamism and its materialistic elements, that Spinoza´s ontology is an ontology of the passions. The passions are, according to (...) Spinoza´s philosophy, modes of being, finite, human modes of being. (shrink)

Una fetua de al-Qawrī recogida en al-Miʻyār de al-Wanšarīsī responde a varias cuestiones relacionadas con el contrato de aparcería en tierra de secano esttablecida entre el dueño de la tierra y el quintero . En una de ellas se pide la legalidad para que este aparcero sin reccursos exija una prenda de ropa a su «socio», tal y como en otras ocasiones se le ha permitido solicitar la ŷallābiyya y el salhām/silhām. Hasta la fecha, el término k-bb-š no se haya (...) registrado bajo esta forma en otro lugar. En este trabajo se plantea la posibilidad de que se trate de dos fetuas diferentes y se pone en cuestión la edición moderna de Rabat, que no se ajusta a la de Fez. Para terminar, se marcan las diferenccias con respecto a la interpretación y tradducción que de esta fetua ha realizado V. Lagardère. (shrink)