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)

Esta obra, que podemos encontrar dentro de la oportuna colección de Humanidades de las Prensas de la Universidad de Zaragoza es la primera traducción en castellano que se ha realizado de Eraclito e la sua legenda publicada en 1979, que hasta 2018 solo estaba al alcance de quienes hablaran italiano. Como su título indica, es un trabajo realmente útil para la investigación e interpretación de los textos de Heráclito de Éfeso. Su tesis es una propuesta de interpretación sustentada en una (...) rigurosa contextualización de la que se da cuenta a lo largo de la obra, cuya conclusión es que las lecturas que se han venido realizando han extraído y descontextualizado los ejemplos de carácter físico que el filósofo usa para explicar el objeto político de su obra, con lo que la tradición habría perdido de vista el sentido de la misma: la política del momento. Su autor, Antonio Capizzi desarrolló su docencia en la Universidad de La Sapienza de Roma, en la que se especializó en la historia de la filosofía griega. Sus trabajos se caracterizan por una detallada contextualización histórica, alejándose de otras interpretaciones heredadas de la tradición. Destacan sus trabajos Introduzione a Parmenide y Platone nel suo tempo, dedicados a Parménides y a Platón, respectivamente. (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)

Este trabajo analiza las plazas del centro histórico de Sevilla, la diversidad e intensidad de uso que actualmente soportan. Para ello, se han recopilado datos espaciales de las plazas, obtenidos a partir de “OpenStreetMap”, su origen, desarrollo histórico, etc. Se utilizan los Sistemas de Información Geográfica para combinar la información anterior con los datos de la aplicación “InstaSights” relacionados con el ocio nocturno, espacios de hostelería, zonas comerciales y zonas turísticas. Se constata que las plazas públicas de los barrios del (...) centro y sur del distrito Casco Antiguo de Sevilla son las que soportan una mayor diversidad e intensidad de uso. (shrink)

Objective: The aim of this research was to study the mediation of body dissatisfaction, physical self-concept, and body mass index (BMI) on the relationship between physical activity and self-concept in adolescents. Materials and Methods: A sample of 652 Spanish students between 12 and 17 years participated in a cross-sectional study. Physical self-concept and general self-concept were assessed with the Physical Self-Concept Questionnaire (CAF), body dissatisfaction with the Body Shape Questionnaire (BSQ), and physical activity was estimated with the International Physical Activity (...) Questionnaire (IPAQ-SF). BMI was utilized as a measurement of body composition. Structural equation modeling was used to assess the results. Results: The resulting models showed good fit indexes. Physical activity had a positive and indirect effect on self-concept (β = 0.29, p < 0.01) and direct effects on dissatisfaction (β = -0.26, p < 0.01) and physical self-concept (β = 0.20, p < 0.01). BMI had a direct effect on dissatisfaction (β = 0.31, p < 0.01) and on physical self-concept (β = -0.10, p < 0.01) and an indirect effect on general self-concept (β = -0.24, p < 0.01). However, it was only associated with physical activity in males, playing a mediating role between physical activity and body dissatisfaction. Conclusion: Physical activity can help individuals to achieve a positive self-concept and promote psychological well-being in adolescents through the improvement of physical perceptions and body satisfaction. The importance of BMI, body dissatisfaction, and physical self-concept on the configuration of the self-concept are also emphasized. Educational policymakers and Physical Education teachers should implement strategies to promote physical activity in the schools and provide a Quality Physical Education programs to increase physical activity during adolescence. (shrink)

La obra de Karl Marx ha sido objeto de examen en relación con su posible perspectiva ética. Los distintos académicos han divergido en gran manera en tal análisis, resultando que en unos supuestos se ha rechazado cualquier tipo de propósito normativo en Marx y en otros, en cambio, se ha destacado su fuerte compromiso moral. Para contrastar los resultados de unos y otros en sus investigaciones, el presente artículo ha hecho balance de los principales títulos, panfletos y volúmenes del pensador (...) alemán a lo largo de toda su trayectoria, concluyendo que no disponía de ningún tipo de teoría normativa en su obra, pero que no por ello ha de deducirse inmoralismo alguno en su escritura. Por el contrario, en ella residen una serie de elementos fundamentales para entender su visión de la Historia y de la actuación humana en su seno. (shrink)

Francisco de Miranda (1750-1816), militar, viajero ilustrado, y, sobre todo, precursor de la independencia latinoamericana, ha sido objeto de numerosos estudios biográficos centrados fundamentalmente en su vida azarosa y aventurera. Sin embargo, su periplo intelectual ha sido investigado en un grado mucho menor, sobre todo en lo que se refiere a su meditación constitucional. El presente artículo tiene como fin, precisamente el de estudiar la relación de su pensamiento con la actuación política que le condujofinalmente a convertirse en Generalísimo de (...) la república de Venezuela en el año 1812, llegando a concentrar poderes excepcionales para hacer frente a la metrópoli española. De resultas de tal investigación puede concluirse que Miranda hizo una lectura de diversos autores ilustrados conocidos en Europa y el Nuevo Mundo, pero que también extrajo distintas reflexiones de su propia experiencia política por haber tomado parte en las dos grandes revoluciones del siglo XVIII. (shrink)

Los Estados Unidos de América no emergieron como una auténtica nación con sólidas instituciones estatales hasta bien entrado el siglo XIX, pese a compartir una cultura común. La estructura conf igurada inicialmente para sostener su vínculo político fue el foedus o alianza entre Estados del Derecho de gentes, y el objetivo de este trabajo es precisar en qué medida influiría en la articulación constitucional de la joven república, desde su proclamación de la independencia hasta la Convención de Filadelf ia de (...) 1787. Para ello se examina la influencia de pensadores como Vattel, Montesquieu o Pufendorf en los colonos americanos y se expone el conflicto entre unos y otros Estados de la Unión. El resultado del estudio apunta a que la fórmula federativa que le permitió a la república ser reconocida por las naciones europeas le sirvió también para aplazar sus conflictos internos, y de modo muy especial el referente a la esclavitud, merced a una dinámica territorial de carácter expansivo. (shrink)

The limits on freedom of expression are tested in our democracy when we have to deal with hate speech. A thinker who faced the problem of those limitations was John Stuart Mill, who formulated what has been called “harm principle” in his On Liberty (1859), and according to which the only good reason to interfere with an individual’s liberty is to prevent harm to others. On these grounds, several authors have tried to reconstruct the category of “offense”, in order to (...) forbid varieties of conduct even though they do not cause harm to others. However On Liberty is a remarkable work in defense of liberty, even for those who want to refine their premises introducing elements that justify restrictions on freedom of expression. Certainly the weakness of Mill’s thought, at least one that help us to draw lessons for our democracies, appears only when we notice its flaws in light of a joint reading of On Liberty and Considerations On Representative Government (1861). This task points out an unjustified split between free speech and political participation rights, and one that would exclude certain individuals from citizenship indeed. (shrink)

Karl Marx and John Stuart Mill supported Abraham Lincoln against what they called the “Slave Power”. Both thinkers fought for the abolition of slavery, and backed the Union in the American Civil War. Marx spread out his opinions on the war and the future social and political changes in several newspapers, while Mill was active trying to persuade the English public realm to prevent England from joining the South. Both shared an historical vision of the future in which human progress (...) was attached to the United States. However, the aims of both thinkers differed in other grounds. Mill was interested in the moral regeneration of American society whereas Marx focused in instilling the revolutionary desire for emancipation among the working classes, starting in the United States. (shrink)

Este trabajo analiza el papel de los suidos en la ritualidad protohistórica japonesa, tomando como base la aparición de una serie de restos óseos de estos animales en contextos rituales y/o con indicios de consumo ritual, especialmente en los periodos Jōmon (ca. 10,500-300 a.n.e.) y Yayoi (1,000-900 a.n.e.-250-300 d.n.e.),. Pero antes de entrar de lleno en la problemática de estos ejemplares, es necesario realizar una retrospectiva del papel de dichos animales en el archipiélago japonés desde la Prehistoria, así como de (...) la propia domesticación del cerdo en el continente asiático y su difusión por Asia Oriental hasta llegar a las islas japonesas. A este respecto, hay que tener en cuenta que existen tres ámbitos de estudio diferenciado en lo referente a los suidos en el archipiélago japonés: Hokkaidō, el archipiélago de las Ryūkyū y las islas de Kyūshū Honshū y Shikoku. (shrink)

The gene regulation function (GRF) provides an operational description of a promoter behavior as a function of the concentration of one of its transcriptional regulators. Behind this apparently trivial definition lies a central concept in biological control: the GRF provides the input/output relationship of each edge in a transcriptional network, independently from the molecular interactions involved. Here we discuss how existing methods allow direct measurement of the GRF, and how several trade‐offs between scalability and accuracy have hindered its application to (...) relatively large networks. We discuss the theoretical and technical requirements for obtaining the GRF. Based on these requirements, we introduce a simplified and easily scalable method that is able to capture the significant parameters of the GRF. The GRF is able to predict the behavior of a simple genetic circuit, illustrating how addressing the quantitative nature of gene regulation substantially increases our comprehension on the mechanisms of gene control. (shrink)

In this paper, we propose a methodology of analysis for new videographies based on an analytical grid. We base our epistemological starting point on various critical cultural study authors, a semiotic analysis, and a critical discourse analysis. We apply the grid to a case study composed of a series of videos titledIdentibuzz: Hybrid identities, which was created within UBIQA, a Basque social innovation laboratory. In order to fully grasp the results of the analysis, we briefly outline some data referring to (...) transnational migrations in Spain as well as the representation of immigrants in Spanish mainstream media. We then compare the representations of immigrants in the videos to that in mainstream media to analyze the dissection between new videographies and more traditional video genres. (shrink)

Gómez Franco, Irene (2021)Deudas pendientes: La justicia entre generacionesMadrid: CSIC / Plaza y Valdés Editores, 384 p.ISBN CSIC: 978-84-00-10728-4ISBN Plaza y Valdés: 978-84-17121-32-7.

Health professionals are especially exposed to stress, with consequences on professionals’ health and wellbeing. However, palliative care professionals’ wellbeing has been the subject of very little research. The aim of this work is to study the Personal Wellbeing Index in a sample of Spanish palliative care professionals, as well as to study their levels of wellbeing and the relationships of wellbeing with variables such as gender, age, marital status, profession, and professional quality of life. A cross-sectional survey of Spanish palliative (...) care professionals was conducted. The Spanish version of the PWI and the Short version of the Professional Quality of Life Scale were used. Here, 296 palliative care professionals attending patients at the end of life participated in the study. They showed medium to high levels of wellbeing. The PWI showed an adequate internal structure [χ2 = 116.130 ]; Comparative Fit Index = 0.970; standardized root mean square residual = 0.041; root mean square error of approximation = 0.140 ] and excellent estimates of reliability [α = 0.879 and Composite Reliability Index = 0.923]. Wellbeing was higher for married compared to single and showed no relation with age, gender, and profession. Additionally, a structural equation model was estimated, in which a positive relation was found between wellbeing and compassion satisfaction and a negative one with burnout. The PWI is adequate to measure personal wellbeing in Spanish palliative care professionals. (shrink)

El pintor Rafael Ángel Fernández Piedra, fallecido en 2018, es considerado uno de los artistas más representativos de Costa Rica, cuya obra ha tenido también una proyección internacional considerable, al formar parte de la Colección del Museo José Luis Cuevas en Ciudad de México, así como de la Colección del Museo Rally de Arte Contemporáneo, en Punta del Este, Uruguay, entre otros. Obtuvo el premio Aquileo J. Echeverría en Artes Plásticas en 1968, 1972 y 1975, así como el (...) premio Nacional de Cultura Magón en 2002, el más importante galardón que otorga el Estado costarricense en reconocimiento a una vida dedicada a la cultura. Como homenaje póstumo a este insigne creador, en esta edición la Revista Ístmica convierte su sección de Artes Visuales en una galería virtual dedicada a la exposición de parte de su obra, comentada sentidamente por su hija, la curadora y también artista, Alma Fernández. (shrink)

La reciente reelección de Cristina Fernández en la Argentina con una mayoría abrumadora y las ceremonias y memorial inaugurados en honor del ex- presidente Néstor Kirchner a poco más de un año de su muerte vuelven más necesaria la revisión del origen del kirchnerismo para comprender su relación con la política democrática y el populismo. Por suerte contamos con un buen libro para iniciar esta tarea. Me refiero a En el Nombre del Pueblo, un esfuerzo mancomunado de cinco jóvenes (...) investigadoras... (shrink)

This article presents what is understood as the “atheism of the French philosopher Michel Onfray”. To do so, become an investigation based on the work Treaty of Ateology in order to evaluate points of its reflections. Because Onfray blames Christian, Jewish and Islamic monotheisms for introjecting the consciences of guilt, sin and the pulse of death, preventing men from reconciling with what they understand as reality. The study of onfraryan philosophy does not yet lead to the thesis that its materialist (...) ontology presupposes the insertion of an ethical-hedonistic plan, capable of overcoming the psychological problems caused by monotheistic religions. In sequence, the critical analysis has the contribution of authors Irene Fernandez and Mathieu Baumier. The intention is to show how the arguments capable of pointing out a religious intolerance can also be motivated by the passionate contempt for religious life, consequently affecting the foundations willing to prove it possible to exist a world without gods, beliefs or religions. (shrink)

In this article, we develop a new approach to integrating philosophical phenomenology with qualitative research. The approach uses phenomenology’s concepts, namely existentials, rather than methods such as the epoché or reductions. We here introduce the approach to both philosophers and qualitative researchers, as we believe that these studies are best conducted through interdisciplinary collaboration. In section 1, we review the debate over phenomenology’s role in qualitative research and argue that qualitative theorists have not taken full advantage of what philosophical phenomenology (...) has to offer, thus motivating the need for new approaches. In section 2, we introduce our alternative approach, which we call Phenomenologically Grounded Qualitative Research (PGQR). Drawing parallels with phenomenology’s applications in the cognitive sciences, we explain how phenomenological grounding can be used to conceptually front-load a qualitative study, establishing an explicit focus on one or more structures of human existence, or of our being in the world. In section 3, we illustrate this approach with an example of a qualitative study carried out by one of the authors: a study of the existential impact of early parental bereavement. In section 4, we clarify the kind of knowledge that phenomenologically grounded studies generate and how it may be integrated with existing approaches. (shrink)

A pragmatic account of referential communication is developed which presents an alternative to traditional Gricean accounts by focusing on cooperativeness and efficiency, rather than informativity. The results of four language‐production experiments support the view that speakers can be cooperative when producing redundant adjectives, doing so more often when color modification could facilitate the listener's search for the referent in the visual display (Experiment 1a). By contrast, when the listener knew which shape was the target, speakers did not produce redundant color (...) adjectives (Experiment 1b). English speakers used redundant color adjectives more often than Spanish speakers, suggesting that speakers are sensitive to the differential efficiency of prenominal and postnominal modification (Experiment 2). Speakers were also cooperative when using redundant size adjectives (Experiment 3). Overall, these results show how discriminability affects a speaker's choice of referential expression above and beyond considerations of informativity, supporting the view that redundant speakers can be cooperative. (shrink)

Robots should be able to represent emotional states to interact with people as social agents. There are cases where robots cannot have bio-inspired bodies, for instance because the task to be performed requires a special shape, as in the case of home cleaners, package carriers, and many others. In these cases, emotional states have to be represented by exploiting movements of the body. In this paper, we present a set of case studies aimed at identifying specific values to convey emotion (...) trough changes in linear and angular velocities, which might be applied on different non-anthropomorphic bodies. This work originates from some of the most considered emotion expression theories and from emotion coding for people. We show that people can recognize some emotional expressions better than others, and we propose some directions to express emotions exploiting only bio-neutral movement. (shrink)

El presente artículo se confronta con una problemática que ha focalizado los debates teóricos en torno a los fundamentos normativos de la crítica en las últimas décadas. La cuestión es si, en un marco social escindido como el nuestro, la crítica tiene que asumir su carácter perspectivista, es decir, su estar ubicada en una de las perspectivas que se enfrentan en el escenario social. Si ello es así, el problema que se abre es el de la posibilidad o no de (...) legitimar racional, moral y políticamente una crítica que asume su estar ya siempre situada en uno de los horizontes normativos que coexisten en el marco social. Este trabajo afronta este problema poniendo en diálogo motivos de la hermenéutica y de la teoría crítica: con ello pretende realizar una aportación a lo que podríamos llamar una reflexión hermenéutica de la crítica, que logre articular carácter perspectivo y pretensión de normatividad de la misma. (shrink)

Abstract:In view of Kramer’s theory about paranoid cognition, this paper examines how exaggerated distrustand such cognition produce important negative effects upon social reality. The first section dealswith Searle’s theory of social reality, and how it is basically explained in terms of one world ofphysical particles and groups of intentional agents performing “we” actions. The aim of this sectionis to show that the “we” actions of collective intentionality allow fundamental social practices,namely, those related to institutions. Looking at trust, cooperation, and collective (...) intentionality, thesecond section examines in what sense these three elements form the triad of human civilization.Finally, the last section analyses which negative effects exaggerated distrust and Kramer’s paranoidcognition have upon the Searlean social reality: both, which break off cooperative relations andsolemn pacts, end up disrupting the triad.Keywords: trust; distrust; cooperation; collective intentionality; paranoide cognition. (shrink)

Robots should be able to represent emotional states to interact with people as social agents. There are cases where robots cannot have bio-inspired bodies, for instance because the task to be performed requires a special shape, as in the case of home cleaners, package carriers, and many others. In these cases, emotional states have to be represented by exploiting movements of the body. In this paper, we present a set of case studies aimed at identifying specific values to convey emotion (...) trough changes in linear and angular velocities, which might be applied on different non-anthropomorphic bodies. This work originates from some of the most considered emotion expression theories and from emotion coding for people. We show that people can recognize some emotional expressions better than others, and we propose some directions to express emotions exploiting only bio-neutral movement. (shrink)

In standard Relevance Theory, hyperbole and metaphor are categorized together as loose uses of language, on a continuum with approximations, category extensions and other cases of loosening/broadening of meaning. Specifically, it is claimed that there are no interesting differences between hyperbolic and metaphorical uses. In recent work, we have set out to provide a more fine-grained articulation of the similarities and differences between hyperbolic and metaphorical uses and their relation to literal uses. We have defended the view that hyperbolic use (...) involves a shift of magnitude along a dimension which is intrinsic to the encoded meaning of the hyperbole vehicle, while metaphor involves a multi-dimensional qualitative shift away from the encoded meaning of the metaphor vehicle. In this article, we present three experiments designed to test the predictions of this analysis, using a variety of tasks (paraph. (shrink)

Research investigating female gaming is relatively scarce, and past research has demonstrated that men are more likely to be problematic gamers. Few studies have focused on female gamers in community samples, and those that have been published have mainly collected data qualitatively in Europe. There is case study evidence suggesting clinicians are increasingly treating problem female gamers. The aim of this study is threefold: (i) to establish an international female gamer profile, (ii) to determine predictors associated with perceived internet gaming (...) disorder (IGD), and (iii) to identify those who are potentially at risk of developing gaming addiction and its characteristics by applying a quantitative approach. A cross-sectional online survey was applied through international gaming forums recruiting 625 female gamers, assessing sociodemographics, gaming devices used and play genres, and a set of questionnaires on gaming (e.g., problem online gaming [e.g., the nine-item short-form scale to assess IGD: IGDS9-SF], female stereotypes [e.g., sex role stereotyping scale], and psychological symptoms [e.g., Symptom CheckList-27-plus]). Female gamers from all continents reported the use of all videogames, especially popular online games using computers and consoles. The proportion of gamers with potential IGD was one per cent. Regression analyses identified several risk factors for increased scores on the IGDS9-SF, namely having achievement and social motivations, embodied presence and identification with the avatar, hostility and social phobia together with negative body image, playing Multiplayer Online Battle Arena, Massively Multiplayer Online Role-Playing Games, and First-Person-Shooter games. Findings contribute to filling the gap in knowledge on female gaming, to aid in the applicability of problematic gaming measurements in female gamers, especially those who are at risk of problematic gaming. The purpose of this study is to enhance the validity of the current measures to diagnose problem gaming appropriately in both genders. (shrink)

Según la liturgia, mi vida, es decir, la de cada cual, en su realidad concreta, no es «cosa» alguna, sino proyecto, empresa, misión; acontece, se va haciendo. La tradicional perspectiva cris-tiana reclama una intensificación del conocimiento, relativamente descuidado, de lo que significa ser persona. Un peso del pensamiento helénico, ajeno al cristianismo, ha orientado al pensamiento poste-rior, filosófico y también teológico, a un «sustancialismo» que ha lle-vado a reducir la persona a un tipo muy particular de «cosa».

In this paper, the different theories about science and technology relationships are analyzed. All of them have some virtues, but also one main defect: these theories do not take into account other well-founded possible relationships. The origin of this problem is the narrow view about science and technology. In this paper another characterization about technology based on Ronald Giere’s perspective is suggested. In the light of this new description, six different relationships between science and technology arise. Some of these relations (...) had been explained in the before analyzed theories, but others emerge from the new portrayal. (shrink)

El artículo examina el conflicto formal que se produce en la descripción de Odradek al interior de “La preocupación del padre de familia” de Franz Kafka. En la voz de su narrador, Kafka se vale de un lenguaje de extraordinaria precisión para describir a su criatura (Odradek), produciendo una serie de paradojas. Prestamos atención seria a estas paradojas, mostrando las consecuencias que ellas plantean para los conceptos de “historia” en Kant y Benjamin, en sus respectivas relaciones con el concepto de (...) “naturaleza” en estos autores. (shrink)