The creation of a specialized executive position that oversees sustainability activities represents a distinct shift in the structure of top management teams and their approach for addressing sustainability concerns. However, little is known about these management team members, namely the corporate sustainability officers or CSOs. We examine CSO appointments and their association with subsequent sustainability performance. Our results indicate that the creation of a CSO position may represent more of a symbolic versus substantive governance mechanism. Further tests suggest that CSO (...) expertise and the firm’s existing sustainability performance affect the association between the CSO and post-appointment sustainability performance. We find no association between CSO appointments and subsequent sustainability performance for firms that were already poor performers, while firms possessing relatively higher levels of prior sustainability performance appointing a CSO begin to experience significant improvements to performance after 3 years. We further find that CSOs with prior sustainability expertise are associated with increases in sustainability performance in firms that were already strong performers, but not in firms with poor sustainability performance. Non-expert CSOs, on the other hand, are associated with initial decreases in performance for poor performing firms, whereas better performing firms hiring non-expert CSOs are able to rely on other sustainability attributes of the firm and benefit from improvements in performance in the long term. We discuss the potential importance of these positions as it relates to symbolic versus substantive governance mechanisms through the lens of top management team literature streams. (shrink)

The goal of this study was to introduce a model explaining how managers' attitudes, subjective norms, attributions, and the individualism-collectivism cultural dimension affect the way managers' deal with employee bribery in organizations. Twenty-six internal and external attributions related to bribery were identified through a series of structured interviews with 65 subject matter experts. These attributions, together with the other variables in the model, were evaluated by 354 Ecuadorian managers. Hierarchical regression analyses indicated that attitudes and external attributions significantly predicted managers' (...) intentions to discipline employees who accepted a bribe. In addition, external attributions mediated the relationship between individualism-collectivism and intent to discipline corrupt employees. Implications for the management of bribery in Latin American organizations are discussed. (shrink)

While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising given the critical role CFOs play in the financial reporting process of a firm. Using managerial power theory and the theory of power and self-focus :635–658, 2013), we predict that powerful CFOs employ a two-part strategy to camouflage excessive incentive (...) compensation above what efficient contracting would dictate. First, powerful CFOs use their power and influence to negotiate shorter incentive pay duration to maximize the present value of their performance—based compensation. Second, when their incentive equity compensation vests, we suggest that CFOs manage earnings to further enhance their personal income. Consistent with our theoretical expectations, we find higher levels of income-increasing accrual-based earnings management and real transactions management, a potentially unethical practice, in firms with powerful CFOs who have short pay durations. We discuss the implications of our analysis in the context of mitigating CFO power and managing the ethical environment “tone at the top.”. (shrink)

This study proposes and tests a model that integrates culture, attitudes, subjective norms, and attributions into a theoretical framework that explains tolerance toward nepotism in a Latin American country. The participants were 202 Ecuadorian middle and upper managers. The results suggested that attitudes, subjective norms, and attributions significantly predict managerial intention to discipline those employees who favored a family member when hiring. Furthermore, subjective norms and internal attributions mediated the relationship between culture and intentions to discipline employees who engaged in (...) nepotistic acts. Our findings highlight the need to implement culture-congruent HR practices to effect mission-driven changes in talent management practices. (shrink)

The cross-cultural literature is reviewed and integrated together with attitude theories, thereby outlining a model through which certain values influence the intervening variables that ultimately lead managers to tolerate employee bribery. The case of Latin America is employed to illustrate how regionally dominant cultural values may shape managers' attitudes, subjective norms, and perceived behavioral control, which in turn affect tolerance of employee bribery. A series of research propositions and practical recommendations are derived from the model.

Este artículo estudia, desde un punto de vista analítico, la teoría de la percepción que AndrésBello presenta en su Filosofía del Entendimiento. El objetivo central consiste en elucidar cuáles sonlos elementos que componen y estructuran el proceso de la percepción. En este sentido, se procedemediante el análisis de los capítulos y los apéndices relacionados con los temas de la percepción, quecorresponden con la primera parte denominada, “Psicolojía mental”. De conformidad con lo anterior,se analizan las nociones de alma o espíritu, conciencia, (...) sensación, intuición, referencia o juicio, eimpresión. Metodológicamente, se recurre a las estrategias y recursos que para el trabajo filosóficoprovee el análisis del lenguaje. Finalmente, se concluye que la teoría de la percepción en Andrés Bello,involucra la colaboración de una serie de subprocesos como la intuición, la sensación y la referencia ojuicio, además de reclamar como indispensable la unidad e indivisibilidad del alma o el “yo”. (shrink)

El campo de la comunicación es un área de estudio de transcendencia global y con el desarrollo y auge de importantes tecnologías, han devenido en nuevos paradigmas sociales causales de los procesos de cambio impulsados por la mayor circulación de información y comunicación en un entorno global en el que la alfabetización mediática vista como un dominio progresivo promoviendo la comunicación, ha sido un desafío en su práctica y la investigación. El artículo ofrece una propuesta para incorporar en aulas universitarias (...) procesos de alfabetización mediática e informacional, revirtiendo así en prácticas atractivas y reales adaptadas a los nuevos retos educativos. (shrink)

The aim of this study was to carry out a psychosocial analysis of child-to-parent violence (CPV) in a sample of school adolescents, considering a set of individual variables (psychological distress, problematic use of social networking sites, and perceived non-conformist social reputation) and family variables (open and problematic communication with parents) according to sex. The sample consisted of 3,731 adolescents (54% boys), aged between 14 and 16 years (M = 14.6 years, SD = 0.567), from the state of Nuevo León, Mexico. (...) The scores of the boys and girls were analyzed to check for differences. Also, correlations between all the study variables were calculated. Finally, a multiple stepwise regression analysis was carried out for the total sample and also for boys and girls separately. Results confirmed the important role of individual variables as predictors of CPV in boys and girls. The main difference between boys and girls was observed in the predictive weight of problematic use of social networking sites, which was higher in girls than in boys. Open communication with the father was a significant factor for predicting the decrease of CPV levels in the case of boys, while open communication with the mother predicted the decrease of CPV in girls. Problematic communication with the mother showed similar values in boys and girls when predicting CPV, however, the predictive weight of problematic communication with the father was higher in girls than in boys. These results are interesting and have important implications for the prevention of CPV. (shrink)

In this research work we approach to the knowledge of undiagnosed diseases. These diseases are framed within the so-called rare diseases, because they are not frequent. They generate a series of conditions in the lives of the affected people and in their social relationships. This is the result of the semiotic break between the biological and the social code. This situation can force people with these diseases to be out of the social structure, and they also can be reduced their (...) capacity to make decisions. For this reason, it is necessary to develop semiotics bridges that connect the codes we have talked about. (shrink)

La reivindicación del sentimiento moral en el pensamiento materialista de M. Horkheimer adquiere nueva relevancia en el actual debate sobre los fundamentos y la motivación de la acción moral. Pero esa relevancia se malograría si fuera interpretada en un sentido contrario a su genuina intención. Ella no está, en efecto, en abrir la puerta a un irracionalismo romántico ni en proponer un retorno a una fundamentación premoderna, metafísica o teológica, de la moral, anticipándose a buena parte del actual pensamiento neoconservador. (...) Su originalidad y relevancia radican más bien en que el planteamiento materialista de Horkheimer incita a una decidida superación de las morales idealistas, formales y abstractamente universales, es decir particulares, hacia una moral postidealista de la compasión y la justicia universal. (shrink)

The study of cognitive development has been, and still is, faced with two fundamental problems. They are connected, and no satisfactory answer has been found to either. The first problem concerns a terminological distinction and the corresponding semantic contents - it is important to be clear about which characteristics make it possible to distinguish percepts from concepts proper. The second problem, which depends on such distinction, consists in determining when and how, in cognitive development, the turn from perceptual categories into (...) concepts occurs. This paper provides a clear and precise answer to both questions. (shrink)

This text considers the results of the western powers’ recognition of Kososvo’s independence from three perspectives: firstly, the possible consequences (of which what is happening in Georgia already gives us some proof) of this independence proclaimed and recognised outside the provisions of international law, and which can be considered a precedent in other territories with similar problems; secondly, it proposes, following Hegel, a rational conception of the state, far removed from ideas of ethnicity based on race, language, and so on, (...) in which nationalism finds its inspiration. Finally, it analyses and criticises from the Hegelian perspective, as updated by the reasoning of authors such as Habermas, the foundations of nationalism, especially its mistaken defence of the pre-eminence of collective over individual rights. (shrink)

In this paper we study the presence of elements related to Roman games in the work of the bishop Paulinus of Nola (355-431 AD). References to shows inhis work are not as abundant as they occurs among his contemporaries. Nevertheless, many of these references possess a great importance for us. Certainly, they are similar to other allusions made by his contemporaries; however they express the opinion of one of the most famous and prestigious bishops of the Late Antiquity about these (...) popular exhibitions. In his writings we can see his criticism of the waste of wealth in the organization of the Roman games, and also the use of a metaphorical language with ludical reminiscences whose origins go back to Paul of Tarsus. (shrink)

The Historia monachorum Syriae, written by Theodoret of Cyrrhus in 444 AD, contains a large quantity of sports metaphors in which the ascetic was presented as the “athlete of God”. The origin of this metaphor goes back to the epistles of Paul of Tarsus. Afterwards, there were many Christian writers who included it in their writings, although Theodoret undoubtedly exploited it in a much more intense way than other authors. His abundant use of this metaphor was due to the great (...) popularity enjoyed by athletic contests in the eastern Mediterranean well into the fifth century. Moreover, the partially profane education of Theodoret allowed him to give a specific terminology to his sports metaphors hardly documentable in other writers of Christian antiquity. (shrink)

El presente artículo estudia la manera como se transgreden cánones lingüísticos, gramáticos y literarios en La guaracha del Macho Camacho (1976), novela del puertorriqueño Luis Rafael Sánchez. Tiene por objetivo general demostrar que el lenguaje es un mecanismo de resistencia frente a los grupos hegemónicos, por el cuestionamiento de su posición en la sociedad puertorriqueña. Para lograr tal propósito se plantean tres objetivos secundarios: primero, identificar la contradicción, en el contexto puertorriqueño, entre los valores sociales propuestos por Estados Unidos y (...) aquellos que se gestan en la isla; segundo, explicar su carácter de novela “anti-nacional”, en la medida en que no reproduce un lenguaje único sino que refleja la diglosia propia del hablante callejero y, tercero, advertir la incidencia del concepto de hibridación, según Bajtín, como mecanismo de construcción de un registro lingüístico distinto al de las partes que lo componen. Se concluye, de ese modo, que el texto de Sánchez critica a la clase dominante de lasociedad puertorriqueña envileciéndola, haciéndola tan vulgar como aquellos que se encuentran en sus antípodas, con quienes no tienen diferencias –al menos en el texto– demasiado notables. (shrink)

Abstract:Analyzes the ways in which the queer Latinx experience is permeated by the processes of political struggle that each nation has gone through since the beginning of Cold War. In this endeavor, the essay considers how such struggles have engendered gestures that link individuals through a kind of kinship—one that needs no words in order to act as a resistance platform. Therefore, the essay traces how queer people in Puerto Rico, Nicaragua, Cuba, Venezuela, and the Ecuadorian diaspora negotiate with power; (...) whether they do it by pushing a political agenda, or by turning to silence in order to deceive their oppressors. (shrink)

In Sociedades americanas en 1828, Simón Rodríguez describes and supports a republican attempt as a new way of government. Aware of the problem his project meant and warned against the accusation of being an utopian, he claims that the social republic would not be an utopia, as Tomas Moro imagined about, but the opportunity for the republics in South America to be the good place for an authentic social life. On the grounds that are described above, this paper examines analytically (...) and critically the relationships between republic and utopia in Simon Rodriguez. (shrink)

In Sociedades americanas en 1828, Simón Rodríguez describes and supports a republican attempt as a new way of government. Aware of the problem his project meant and warned against the accusation of being an utopian, he claims that the social republic would not be an utopia, as Tomas Moro imagined about, but the opportunity for the republics in South America to be the good place for an authentic social life. On the grounds that are described above, this paper examines analytically (...) and critically the relationships between republic and utopia in Simon Rodriguez. (shrink)

En este trabajo intentamos un acercamiento a la filosofía social desarrollada por Simón Rodríguez en el conjunto de sus escritos reflexivos sobre la realidad político social hispanoamericana de la primera mitad del siglo XIX. Argumentamos que su examen de los problemas de las repúblicas hispanoamericanas constituyen una investigación crítica en el sentido moderno de este término, esto es, una investigación sobre las condiciones de posibilidad mismas de la comunidad como espacio del buen vivir. En este sentido, su trabajopropone la aplicación (...) de criterios, como el dominio del idioma español y el cambio de costumbres, para reformar la cultura. Se concluye que su filosofía social reivindica el papel de la comunidad en las necesarias transformaciones sociales que requiere la vida republicana en América del Sur, por supuesto, sin soslayar la importancia manifiesta que tienen los individuos como agentes concretos de cambio. Simon Rodriguez: his social philosophyIn thispaper we attemptan approach tosocialphilosophydeveloped bySimon Rodriguezon the set ofhis reflectivewritingsonLatin Americansocial and politicalrealityin the first halfof the nineteenth century.We argue thatconsiderationof the problemsof theAmerican republicsare acritical research, inthe modern sense ofthe term,that is,an inquiry intothe conditions of possibilityof this particular community of nationsasa good livingspace. In thissense, thepaper proposesthe applicationof certain criteria such asSpanishlanguage proficiencyand changingof habits,to reform theculture.We conclude thatsocialphilosophyclaims the roleof the community inthe necessarysocial changesrequirea republicin South America, of course, without ignoringthe importancethat individualsmanifestasindividualagentsof change. (shrink)

La concepción más común de lo utópico es la de aquella entidad social que, por su misma perfección, no puede darse en la realidad. Esa concepción, que se ha impuesto en el pensamiento moderno y contemporáneo, suele aplicarse, asimismo, a la obra de Tomás Moro, Utopia, en la que se suele ver un estado perfecto pero relegado a la geografía fantástica de lo que podría ser pero nunca será, razón por la cual el humanista ha situado su sociedad en una (...) isla imaginaria. Pero esta concepción olvida los elementos auto-irónicos de la obra de Moro que excluyen una lectura que se pudiera basar en la dicotomía perfección ideal/imperfección real. Ensayamos una lectura, por tanto, más “hermenéutica” de la obra del escritor inglés. (shrink)

Secularization ist a phenomenon connected with modernity in the Western world. This paper focuses on a classical scholar from 16th century, Isaac Casaubon, and explores his religious experience. Casaubon, living in Paris from 1600, was a key witness to the very first moments of securalization in Europe.