This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation. The results are interpreted through the lens of a framework combining signalling theory and resource-based theory, according to which firms signal their commitment to sustainability to influence the external perception of reputation. A firm’s reputation for being committed to sustainability is an (...) intangible resource that can increase the value of a firm’s expected cash flows and/or reduce the variability of its cash flows. Our findings are according to expectations and show that the net income of firms with good sustainability reputation has a higher valuation by the market, when compared to their counterparts. (shrink)

Neste trabalho procuramos compreender as ideias que nortearam a ação de Frei Manuel do Cenáculo, enquanto reformador de estudos para diferentes níveis e bispo empenhado na formação do clero e dos fiéis da sua diocese. Tomamos como ponto de partida os anteriores trabalhos sobre a atuação política e pastoral de Cenáculo, para sistematizar a ação em defesa do ensino e o seu pensamento pedagógico. Como textos fundamentais para esta análise, salientamos os Cuidados Literários (1791), os documentos relativos ao plano (...) de estudos para a Terceira Ordem de S. Francisco e algumas das cartas pastorais, quer as que o bispo dirigiu para o clero, quer as dirigidas a todos os diocesanos. (shrink)

To support the claim that the approximate number system represents rational numbers, Clarke and Beck argue that number perception is abstract and characterized by a second-order character. However, converging evidence from visual illusions and psychophysics suggests that perceived number is not abstract, but rather, is perceptually interdependent with other magnitudes. Moreover, number, as a concept, is second-order, but number, as a percept, is not.

Unser aller Alltag ist in der Zwischenzeit stark von den Dienstleistungen und Plattformen der Technologiekonzerne durchdrungen. In der politischen Kommunikation sind Twitter, Facebook, Instagram und Konsorten nicht mehr wegzudenken. Die veränderten Bedingungen, unter denen politische Kommunikation stattfindet, haben nicht zu einer Machtnivellierung, sondern vielmehr zu einer verschiebung geführt. Politische Kommunikation ist für uns unentbehrlich, um unsere politischen Meinungen zu bilden, unsere Positionen zu artikulieren und politische Fragen zu diskutieren. Daraus ergeben sich zwei zentrale Fragen für die Politische Bildung: Welche Fähigkeiten (...) benötigen autonome und medienkundige Bürger*innen? Und wie erlernen wir diese Fähigkeiten? Dieser Beitrag skizziert eine mögliche Antwort darauf. (shrink)

Dieser Beitrag greift das Phänomen Fake News auf und plädiert für einen analytischen Zugang zur Thematik. Zunächst grenzt er den Begriff der Fake News von anderen Phänomenen ab. Er zeigt auf, dass der Begriff nicht nur keinen analytischen Mehrwert bietet, sondern dass er die eigentlichen Probleme verschleiert und als Propagandabegriff u.a. Verwendung findet, um Zensur zu rechtfertigen und die Gegenseite zu delegitimieren. Trotzdem sollte die Politische Bildung nicht vollkommen auf den Begriff verzichten. Versteht man Fake News als einen fließenden Signifikant (...) in hegemonischen Projekten, erlaubt dies den Zugriff auf die politische Dimension von Desinformation. Fake News als politischer Kampfbegriff lässt sich darüber hinaus als einen Angriff auf die Autorität der Leitmedien interpretieren. Der Autor geht im Anschluss sowohl auf die inhaltliche als auch auf die formelle Dimension dieses Angriffs ein. Darauf basierend erarbeitet er einen Vorschlag, wie Fake News auf analytischer Basis in der Politischen Bildung behandelt werden könnten. (shrink)

Das Ziel, die Lernenden zu befähigen, als selbstbestimmte und -ermächtigte Bürger*innen am Politischen teilzuhaben, verlangt in einer Mediengesellschaft unter anderem danach, jene Systeme verstehen, kritisieren und gestalten zu können, die politische Information kreieren und verbreiten. Um der Komplexität und den Interdependenzen dieser Systeme gerecht zu werden, ist auf verschiedenste Fachbereiche und deren Zugänge zurückzugreifen. Diese bilden die Grundlage, um Lernende zu befähigen, sich selbstbestimmt und emanzipiert mit den gesellschaftspolitischen Fragen des 21. Jahrhunderts auseinanderzusetzen. Basierend auf den Beiträgen dieses Sammelbandes skizzieren (...) wir grundlegende Aspekte einer Politischen Bildung für die digitale Öffentlichkeit. (shrink)

In diesem Open-Access-Sammelband setzen sich Autor*innen aus unterschiedlichsten Disziplinen mit der Auswirkung einer digitalisierten Öffentlichkeit für die Politische Bildung auseinander. Sie erörtern, wie sich die Formen digitaler politischer Kommunikation auswirken, wie der Politikunterricht mit der veränderten Ausgangslage umgehen könnte und welche Kompetenzen Schüler*innen benötigen, um in der digitalen Öffentlichkeit selbstbestimmt und -ermächtigt politisch teilzuhaben. Die Komplexität und die Interdependenzen digitaler Kommunikation verlangen nach einer multiperspektivischen und transdisziplinären Perspektive, der dieser Band verpflichtet ist.

Historical narratives are not only told in various ways. They are often controversial. This especially holds true for open democratic societies like Switzerland. It is essential in this context to foster pupils’ historical and political competencies necessary to understand and participate in controversies surrounding history and memory culture. However, the current curriculum, available teaching materials, and the state of empirical research are suggesting that engagement with controversial history in class is marginal at best. The new online resource PB-Tools provides a (...) remedy for this situation. It supports teachers so that they can address controversies deliberately and productively using the resource Mal denken! of the Swiss Academy of Humanities and Social Sciences. It is the aim to empower the pupils to participate in society. To this end, pupils must be able to familiarise themselves with different views on memory culture and they must be capable of forming their own judgements. (shrink)

This study provides empirical evidence on how corporate sustainability performance (CSP), as proxied by membership of the Dow Jones sustainability index, is reflected in the market value of equity. Using a theoretical framework combining institutional perspectives, stake-holder theory, and resource-based perspectives, we develop a set of hypotheses that relate the market value of equity to CSP. For a sample of North American firms, our preliminary results show that CSP has significant explanatory power for stock prices over the traditional summary accounting (...) measures such as earnings and book value of equity. However, further analyses suggest that we should not focus on corporate sustainability itself. Our findings suggest that what investors really do is to penalize large profitable firms with low level of CSP. Firms with incentives to develop a high level of CSP not engaging on such strategy are, thus, penalized by the market. (shrink)

Focusing on the plurality of irreconcilable conceptions of social and political justice, this book presents an array of new perspectives on the topic of distributive justice. Bringing together 30 original essays of well-established and young international scholars, the volume is essential reading for anyone interested in social and political justice.

Embora algumas posições filosóficas de Gödel sejam bem conhecidas, como o platonismo, a sua teoria do conhecimento é, em comparação, menos divulgada. A partir do «Problema da Evidência» de Hilbert-Bernays, I, pg. 20 seq., apresento a seguir os traços essenciais da posição de Gödel sobre a caracterização epistemológica da evidência finitista, com especial relevo para a história dos conceitos utilizados.

In their fine overview of supported decision making for persons with dynamic cognitive and functional impairments “at the margins of autonomy,” Peterson, Karlawish, and Largent query whether...

Psychotherapy is a well-established, efficacious, and fully accepted treatment for mental disorders and psychological problems. Psychotherapy is an interpersonal practice engaging patient values, interests, and personal meanings at every step. Thereby, psychotherapy abounds with moral issues. In psychotherapy ethics, numerous moral issues converge, including self-determination or autonomy, decision-making capacity and freedom of choice, coercion and constraint, medical paternalism, boundaries between health and illness, insight into illness and the need for therapy, dignity, under- and overtreatment, and much more. The Oxford Handbook (...) of Psychotherapy Ethics covers the whole range of ethical issues in the heterogenous field of psychotherapy, closing a commonly perceived gap between ethical sensitivity, technical language, and knowledge among psychotherapists. The primary audience is psychotherapists in clinical practice. Furthermore, the Oxford Handbook of Psychotherapy Ethics addresses the whole range of professionals providing mental health services beyond psychology and medicine including counselors, social workers, nurses, or ministers. The Oxford Handbook of Psychotherapy Ethics is not only intended for a clinical audience but also for a philosophical/ethical audience. The goal of the is to explicitly link the two disciplines by fostering a productive dialogue between them, enriching both the psychotherapeutic encounter and the ethical analysis and sensitivity within and outside the clinic. (shrink)

This paper introduces an axiomatisation for equational hybrid logic based on previous axiomatizations and natural deduction systems for propositional and first-order hybrid logic. Its soundness and completeness is discussed. This work is part of a broader research project on the development a general proof calculus for hybrid logics.

Lonely students typically underperform academically. According to several studies, the COVID-19 pandemic is an important risk factor for increases in loneliness, as the contact restrictions and the switch to mainly online classes potentially burden the students. The previously familiar academic environment, as well as the exchange with peers and lecturers on site, were no longer made available. In our cross-sectional study, we examine factors that could potentially counteract the development of higher education student loneliness during the COVID-19 pandemic from a (...) social network perspective. During the semester, N = 283 students from across all institutional faculties of a German comprehensive university took part in an online survey. We surveyed their social and emotional experiences of loneliness, their self-reported digital information-sharing behavior, and their current egocentric networks. Here, we distinguished between close online contacts and close offline contacts. In addition, we derived the interconnectedness and heterogeneity of students’ contacts. To obtain the latter, we used a novel two-step method combining t-distributed stochastic neighbor embedding and cluster analysis. We explored the associations of the aforementioned predictors on social and emotional loneliness separately using two hierarchical multiple linear regression models. Our results suggest that social loneliness is strongly related to digital information-sharing behavior and the network structure of close contacts. In particular, high information-sharing behavior, high number of close contacts, a highly interconnected network, and a homogeneous structure of close contacts were associated with low social loneliness. Emotional loneliness, on the other hand, was mainly related to network homogeneity, in the sense that students with homogeneous close contacts networks experienced low emotional loneliness. Overall, our study highlights the central role of students’ close social network on feelings of loneliness in the context of COVID-19 restrictions. Limitations and implications are discussed. (shrink)

A lo largo del siglo XX hemos asistido al desplome de esa ciudadela interior (el sujeto) laboriosamente edificada desde el helenismo, cuya expresión filosófica más acabada es el cogito cartesiano. Consecuencia inevitable de tal desplome es la muerte de esa ilusión llamada «hombre». La antropología filosófica ha de partir de esa verdad: No hay hombre. Este volumen reúne trabajos sobre autores diversos que, desde Heidegger, han abierto vías para pensar hoy una ontología sin sujeto y una antropología sin hombre.

La transición del siglo XIX al XX supone una quiebra de paradigma que afecta al conjunto de los saberes. Desde la ciencia hasta la estética, pasando por la filosofía, el paradigma moderno se ve sometido a un proceso de erosión que desembocará en lo que algunos denominan Posmodernidad. La presente obra supone una aproximación al pensamiento contemporáneo, buscando las raíces de su especificidad en la profunda mutación discursiva con que se alumbra el siglo XX. Esta aproximación, lejos de ser una (...) mera descripción, se realiza desde una vocación crítica que subraya aquellos elementos del discurso actual que pueden convertirse en herramienta para la construcción de un pensamiento antagonista. (shrink)

Perspectivas: una aproximación al pensamiento ético y político contemporáneo recoge algunas de las conferencias pronunciadas en unas jornadas sobre pensamiento crítico, tituladas ¿Liquidar la Modernidad?, que tuvieron lugar en la Biblioteca María Moliner de la Facultad de Filosofía y Letras de la Universidad de Zaragoza en 2010. Y por otro lado, recopila las cuatro intervenciones que se produjeron en una jornada sobre pensamiento contemporáneo que, dirigida a profesorado de enseñanza secundaria, tuvo lugar en el Paraninfo de la Universidad de Zaragoza (...) el 26 de noviembre de 2011. El libro pretende también contribuir a establecer vínculos estrechos entre el Departamento de Filosofía y el profesorado de secundaria con el fin, entre otras cuestiones, de implicarse en la mejor preparación del alumnado de cara a la Prueba de Acceso a la Universidad y de facilitar la tarea docente del profesorado. En ese sentido, y puesto que actualizar el programa, dando cabida al siglo XX, parecía una cuestión necesaria, se ha configurado una aproximación a algunos autores y autoras contemporáneos, en la dimensión ética y/o política de su pensamiento, que también puede resultar útil para el profesorado de Filosofía en enseñanza secundaria. (shrink)