Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in the (...) literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in the (...) literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

In the last few decades, the study of terminology has undergone a cognitive shift that has led to the development of several approaches that study the social, linguistic, and cognitive dimension of terms, such as Communicative Theory of Terminology (CTT) and Frame-Based Terminology (FBT). CTT was developed in the early 1990s and argues that the study of terminology should be based on a communicative perspective, taking into account aspects such as the communicators and the context of communication. FBT has been (...) developed from 2007 and uses certain aspects of Frame Semantics to conceptualise specialised domains and create non-language-specific representations through the analysis of the domain event and on the study of the behaviour of the terminological units in texts. The two theories share many of the same premises and propose the representation of the concepts of a domain in an ontology. FBT also proposes a representation in frames. We explore how these two methods of domain representation can be used to represent the terminology of the domain of seafood in Germany and Spain. (shrink)

Background The use of lengthy, detailed, and complex informed consent forms is of paramount concern in biomedical research as it may not truly promote the rights and interests of research participants. The extent of information in ICFs has been the subject of debates for decades; however, no clear guidance is given. Thus, the objective of this study was to determine the perspectives of research participants about the type and extent of information they need when they are invited to participate in (...) biomedical research. Methods This multi-center, cross-sectional, descriptive survey was conducted at 54 study sites in seven Asia-Pacific countries. A modified Likert-scale questionnaire was used to determine the importance of each element in the ICF among research participants of a biomedical study, with an anchored rating scale from 1 to 5. Results Of the 2484 questionnaires distributed, 2113 were returned. The majority of respondents considered most elements required in the ICF to be ‘moderately important’ to ‘very important’ for their decision making. Major foreseeable risk, direct benefit, and common adverse effects of the intervention were considered to be of most concerned elements in the ICF. Conclusions Research participants would like to be informed of the ICF elements required by ethical guidelines and regulations; however, the importance of each element varied, e.g., risk and benefit associated with research participants were considered to be more important than the general nature or technical details of research. Using a participant-oriented approach by providing more details of the participant-interested elements while avoiding unnecessarily lengthy details of other less important elements would enhance the quality of the ICF. (shrink)

Este artículo rastrea los orígenes del choque de ideas que vertebra el debate que Michael Ruse y Robert J. Richards llevan a cabo en Debating Darwin. En esta obra, los autores discuten sobre el contexto sociocultural que alimentó la teoría de la evolución de Charles Darwin para reconocer las similitudes conceptuales que comparte con dicotomías clásicas sobre las formas humanística o científica de percibir e interpretar el mundo. El objetivo de este artículo es, pues, reflexionar, a la luz de las (...) tesis del desencantamiento del mundo y de la incidencia del conocimiento científico en las imágenes del mundo, sobre la raíz de la que brota el malestar cultural que fundamenta estas formas duales de percepción y descripción del mundo en la historia de las ideas: la supuesta incapacidad de la concepción científica del mundo para satisfacer impulsos estético-existenciales básicos de la naturaleza humana. (shrink)

Introduction: Time and the shared world -- The "subject" of inquiry -- Mineness and the practical first-person -- Being and otherness: Sartre's critique -- Heideggerian aprioricity and the categories of being -- The temporality of care -- Fursorge: acknowledging the other Dasein -- Authenticity, inauthenticity, and the extremes of Fursorge -- Conclusion.

Written by two of the leading figures in the field, this is a lucid and systematic introduction to semantics as applied to transformational grammars of the ...

For the first time, the reader can have a synoptic view of the reception of Pythagoras and Pythagoreanism in the Middle Ages and the Renaissance, East and West, in a multicultural perspective. All the major themes of Pythagoreanism are addressed, from mathematics, number philosophy and metaphysics to ethics and religious thought.

Every culture represents a long-time historical process result that strengthens each strain and characteristic of individuals. The Mexican culture has typical characteristics such as kindness, funny, and not-soserious in some other aspects. Nevertheless, the Japanese culture is very different. Influenced by ideas like honor, obligations, and duty. These characteristics are known as “Giri”. Manners are completely different from Western countries' ideas, where you can find more liberal and individualistic cultures. An important element of the Japanese culture is the language. It (...) is because it represents their culture, religion, ethics, and their particular humor sense. This is why it is considered difficult to completely interpret it by other cultures. Currently, the Japanese language is the world´s 9th most spoken language with an approximated amount of 127 million speakers, therefore, understanding the language will let us understand Japanese culture in a better way. Considering the context explained above, this document has an objective: Strengthen the student’s knowledge and make aware them of the proper use of the Japanese language, Japanese manners, and its traditions. Approaching the students to these scenarios by applying assertive communication through internationalization experiences. (shrink)

This book offers a major reassessment of Peter Abelard's modal logic and theory of modalities, presenting them as far more uniform and consistent than was until now recognized. Irene Binini offers new ways of connecting Abelard's modal views with other parts of his logic, semantics, metaphysics and theology. Further, the work also provides a comprehensive study of the logical context in which Abelard's theories originated and developed, by presenting fresh evidence about many 11th- and 12th-century sources that are still (...) unpublished. This analysis sheds new light on the relations between Abelard and ancient authors such as Aristotle, Boethius, and Priscian, as well as between Abelard and his contemporaries, such as Anselm of Canterbury, William of Champeaux, Joscelin of Soissons, and Alberic of Paris. (shrink)

A fascinating account of exemplarity in the context of deconstruction.

Los coordinadores honoran la memoria del catedrático y amigo nuestro Javier Hernández-Pacheco, que falleció en Sevilla en la mañana del 17 de noviembre de 2020, y le dedican los frutos de la monografía. * * * Cuarenta años atrás Moses I. Finley editó The Legacy of Greece: A New Appraisal en Oxford. Desde entonces, se han editado varios volúmenes al respecto. Con el pasar de las décadas, las armonías entre la sapientia de la Antigua Grecia y la filosofía clásica alemana (...) han ganado terreno reclamando la atención que merecen. Se levantan cada vez más puentes sobre ambos períodos y a diario se publican estudios que desgranan detalles fascinantes. La enorme influencia que tuvieron los antiguos sobre los filósofos idealistas, la mirada de los poetas que anhelaban ese ancestral esplendor, las ideas del pasado y su vigencia en el presente son algunas de las cuestiones estudiadas sobre la Grecia Antigua y la filosofía clásica alemana. ¿Por qué, entonces, surgió la idea de una monografía relacionada con la naturaleza? (shrink)

The automatic prediction of court case judgments using Deep Learning and Natural Language Processing is challenged by the variety of norms and regulations, the inherent complexity of the forensic language, and the length of legal judgments. Although state-of-the-art transformer-based architectures and Large Language Models (LLMs) are pre-trained on large-scale datasets, the underlying model reasoning is not transparent to the legal expert. This paper jointly addresses court judgment prediction and explanation by not only predicting the judgment but also providing legal experts (...) with sentence-based explanations. To boost the performance of both tasks we leverage a legal named entity recognition step, which automatically annotates documents with meaningful domain-specific entity tags and masks the corresponding fine-grained descriptions. In such a way, transformer-based architectures and Large Language Models can attend to in-domain entity-related information in the inference process while neglecting irrelevant details. Furthermore, the explainer can boost the relevance of entity-enriched sentences while limiting the diffusion of potentially sensitive information. We also explore the use of in-context learning and lightweight fine-tuning to tailor LLMs to the legal language style and the downstream prediction and explanation tasks. The results obtained on a benchmark dataset from the Indian judicial system show the superior performance of entity-aware approaches to both judgment prediction and explanation. (shrink)

El sistema penitenciario de Ecuador enfrenta una crisis estructural de proporciones preocupantes. Esta investigación se centra en analizar las diversas causas que han precipitado esta situación, con el objetivo de determinar la responsabilidad del Estado ecuatoriano en esta crisis. Se examina específicamente si el Estado cumple adecuadamente con su obligación de rehabilitar a los condenados y reintegrarlos a la sociedad tras el cumplimiento de sus penas. Se evidencia una ausencia significativa de programas efectivos de reinserción para las Personas Privadas de (...) Libertad (PPL), lo que directamente contribuye a la crisis carcelaria actúa. El propósito de este estudio es analizar críticamente la situación del sistema penitenciario ecuatoriano, identificando las deficiencias en los programas de rehabilitación y reinserción social ofrecidos a las PPL. Se busca determinar si el Estado es el principal responsable de la crisis carcelaria mediante el análisis de diversas fuentes bibliográficas y la evaluación de su cumplimiento de las obligaciones legales y humanitarias hacia este grupo vulnerable. Se llevó a cabo una investigación cualitativa, donde se analizaron diversas fuentes bibliográficas especializadas para abordar el problema del sistema penitenciario en Ecuador. Se examinaron informes gubernamentales, estudios académicos y documentos legales pertinentes para comprender a fondo las causas subyacentes de la crisis carcelaria. Esta metodología permitió una evaluación exhaustiva de las deficiencias institucionales y la falta de programas de rehabilitación adecuados para las PPL en el país. Los resultados de la investigación revelan una serie de factores que contribuyen a la crisis carcelaria en Ecuador. Entre ellos se destacan el hacinamiento, la sobrepoblación, el debilitamiento institucional, el tráfico de drogas y armas, entre otros. Se evidencia que el Estado no cumple adecuadamente con su obligación de rehabilitar a los condenados y reintegrarlos a la sociedad, lo que agrava la situación y hace más miserable la vida de las PPL dentro de los centros de reclusión. Este estudio confirma que el Estado ecuatoriano es el principal responsable de la crisis carcelaria existente en el país. La falta de programas efectivos de rehabilitación y reinserción social para las PPL, junto con otras deficiencias institucionales, ha exacerbado la situación. Es imperativo que el Estado tome medidas urgentes y efectivas para abordar estas deficiencias y garantizar el respeto de los derechos humanos y la dignidad de las personas privadas de libertad en Ecuador. (shrink)

Plato and the Metaphysical Feminine offers a new interpretation of the role of the female and the feminine in Plato's political dialogues--the Republic, Laws, and Timaeus--informed by Deleuze's film theory and Irigaray's psychoanalytic feminism. Irene Han reads Plato against the grain in order to close the gap between the vitalists and Plato, instead of magnifying their differences. Han explores the ambivalence that the vitalist tradition, Irigaray, and Derrida have towards Platonism. The application of Deleuzian and Irigarayan concepts to the (...) ancient texts produces a new reading of Plato, focusing on the centrality and importance of motion, change, sensuality, and becoming to Platonic philosophy and, thereby, reinterprets Platonic philosophy in the direction of Heraclitus rather than Parmenides: as feminist rather than masculinist, and as mimetic. It therefore prioritizes Heraclitean principles of movement and flux over Form, the feminine over masculine, and materiality, feeling, or sensation over abstraction and universal essence. Han's exploration illustrates how, in Plato's thought, the feminine maps itself onto the plane of phenomena--a plane associated with vitalist themes such as motion, tactility, and change (metabolē). Platonic metaphysics is recontextualized by illustrating how Being expresses itself through processes of (feminine) becoming. With this reformulation, the resulting account of Platonic Being destabilizes any purported Platonic dualism. (shrink)

For a few decades now, debates around the effects of 'new public measures' in education have pointed to how the emphasis on increased accountability and high stakes testing has led to some worrying phenomena, thus changing teachers' practices and roles. These include narrowing of the curriculum, gaming and teaching to the test. This chapter discusses these kinds of knowledge and abilities as fundamentally depending on our understanding of the role of teachers within an educational system and in relation to educational (...) aims. The particular standpoint from which it tackles these issues revolves around asking whether the notion of autonomy is significant to teachers' roles and activities, and hence bears on our conception of teaching expertise. The chapter argues that the notion of autonomy is problematic: it conflates rather different psychological, phenomenological and normative elements. The discussion in the chapter culminates in an analysis of current policy arrangements in England. (shrink)

Con motivo del bicentenario del nacimiento de Darwin, esta obra realiza un recorrido por la Teoría de la Evolución a partir del patrimonio bibliográfico y científico de la Universidad de Sevilla. Sus autores muestran la vigencia actual de esta teoría y el papel de Antonio Machado y Núñez, destacado darwinista de la Sevilla de finales del XIX.

Les entretiens de Dominique Berthet avec Marc Jimenez qui composent ce volume ont paru initialement dans la revue Recherches en Esthétique entre 1999 et 2014, publiée par le Centre d'Études et de Recherches en Esthétique et en Arts plastiques (CEREAP). Placés en ouverture, ils constituaient une première approche permettant de cerner les enjeux et les implications de chaque thème.0Critique, hybridation, métissage, audace, errances, ailleurs, utopies, rencontre, lieu, fragment, imprévisible, insolite, trouble, transgression, engagement : autant de " fragments d'un discours esthétique (...) ". (shrink)

Il est devenu banal de déclarer que les images virtuelles et le mondes fictifs crées par les nouvelles technologies donnent à repenser le rapport de l'homme au réel, et le rapport de l'homme à lui-même. Il conviendrait aujourd'hui de regarder les oeuvres d'art comme des dispositifs fictionnels, non pas seulement comme de pures et simples fictions, mais comme des virtualités qui aiguisent nos yeux, affûtent nos oreilles, engendrent les fantasmes que nous projetons dans le futur comme autant d'espoirs d'émancipation.

El análisis detenido del pensamiento teológico-musical de Isidoro de Sevilla ha sido repetidamente ignorado por la crítica, hecho que ha provocado que el estado de la cuestión sobre la materia sea prácticamente inexistente. Debido a ello, este trabajo tiene un cuádruple objetivo. En primer lugar, fijar con precisión el citado estado de la cuestión. En segundo lugar, sistematizar el estudio del pensamiento teológico-musical isidoriano dentro de la totalidad de su pensamiento musical para que el primero pueda ser estudiado exhaustivamente y (...) de manera generalizada en el futuro. En tercer lugar, localizar, clasificar e introducir por primera vez todos los textos litúrgico-musicales de Isidoro de Sevilla de cara a su posterior estudio en futuras publicaciones. En cuarto lugar, exponer, también por primera vez, algunas de las ideas más relevantes del pensamiento teológico-musical isidoriano como ejemplo de la sistematización propuesta y como punto de partida para el establecimiento de futuras líneas de investigación. (shrink)

By putting existential phenomenology into conversation with virtue ethics, this book offers a new interpretation of human flourishing. It rejects characterizations of flourishing as either a private subjective state or an objective worldly status, arguing that flourishing is rather a successfully negotiated self-world fit – a condition involving both the essential dependence of the self upon the world and others, and the lived normative responsiveness of the agent striving to be in the world well. A central argument of the book (...) is that there is an irreducible normative plurality arising from the different practical perspectives we can adopt – the first, second, and third-person stances – all of which make different kinds of normative claim that we understand ourselves as having reason to meet. Flourishing is human excellence within each of these normative domains achieved in such a way that success in one domain does not compromise success in another. Existential Flourishing provides a correspondingly transformed interpretation of the virtues as solutions to various existential problems we face in responding to these normative domains. The book also addresses traditional problems in virtue ethics and analyzes the structure of four virtues in detail: justice, patience, modesty, and courage. (shrink)