Die Werke der beiden Philosophen, Soziologen und Asthetiker Walter Benjamin und Georg Simmel sind von der Frage nach der Kultur, genauer nach der Kultur der Moderne durchzogen. Entgegen anderen 'Klassikern' der Kulturwissenschaft konzipierten sie ihre Theorie und Kritik nicht von 'grossen Zusammenhangen' her, sondern erfassten die moderne Kultur in ihrer ganzen phanomenalen Breite, also in den alltaglichen Lebensweisen und der Dingkultur, und gelangten erst in Verdichtung dieser Beobachtungen zu Erkenntnissen des Allgemeinen, Typischen. Die Konfrontation der Schriften der Autoren erlaubt neben (...) einem langst uberfalligen Beitrag zur Rezeptionsgeschichte Simmels zugleich ein vertieftes Verstandnis beider Werke. Simmels Betrachtung der modernen Versachlichung, der Temposteigerung des Lebens sowie der Vielfalt moderner Lebensstile, die er zentral in seiner Philosophie des Geldes vorgenommen hatte, wurde von Benjamin besonders in seinem Passagen-Werk rezipiert und weitergefuhrt - wenn auch angesichts einer radikal veranderten geschichtlichen Wirklichkeit und mit anderen geschichtsphilosophischen Schlussfolgerungen. Beide Autoren teilen dabei einen rein deskriptiven Kulturbegriff, aus dem heraus sie Ansatze zu einer Phanomenologie der Moderne, Kulturphilosophie und Methodologie entwickeln, die sich noch in den heutigen Kulturwissenschaften als 'anschlussfahig' erweisen. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

El poshumanismo y transhumanismo representa varias y distintas corrientes de pensamiento que ponen de relieve la relación entre la tecnología y los seres humanos actualizando la pregunta acerca de qué es el ser humano. Algunas de estas propuestas sugieren que la tecnología será capaz de vencer todos los límites humanos, e incluso, los humanos serán capaces de conseguir la inmortalidad tecnológica. Pero, una mirada a lo que el ser humano es, indica la necesidad de comprenderlo como frágil y vulnerable. Existe (...) un riesgo de deshumanización en la aplicación de las tecnologías si la vulnerabilidad humana no se tiene en cuenta. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

El pensamiento de Kierkegaard impide de suyo el acercamiento a la realidad del ser humano desde una actitud meramente especulativa; puesto que el hombre es espíritu, la libertad está siempre presente, haciendo inadecuado cualquier acercamiento que ignore dicha condición. El ser humano no es una realidad estática, y por ello, para comprender su dinamismo propio, es necesario adentrarse en la aparente contradicción de ser misterio y tarea para sí mismo. El presente artículo seguirá esa misma dirección, a partir de las (...) descripciones recogidas en El concepto de angustia y La enfermedad mortal. (shrink)

This paper aims to portray the human being as spirit, in dialogue with Levinas’ first philosophy. The relation between time and eternity is addressed in the work of both Kierkegaard and Levinas. However, in Kierkegaard’s notion of spirit there lies a discernible further development of the relation between the subject and that which transcends it. In Kierkegaard’s authorship, the absolute exteriority of the eternal does not break or suspend the finite structure of the subject. Contrary to Levinas’ critique of the (...) Danish philosopher, the possibility of a life is opened in which neither the external world nor the relation with the others is disdained. (shrink)

In this article I wish to show how care ethics puts forward a fundamental critique on the ideal of independency in human life without thereby discounting autonomy as a moral value altogether. In care ethics, a relational account of autonomy is developed instead. Because care ethics is sometimes criticized in the literature as hopelessly vague and ambiguous, I shall begin by elaborating on how care ethics and its place in ethical theory can be understood. I shall stipulate a definition of (...) care ethics as a moral perspective or orientation from which ethical theorizing can take place. This will mean that care ethics is more a stance from which we can theorize ethically, than ready-made theory in itself. In conceiving care ethics in this way, it becomes possible to make clear that, for instance, a moral concept of autonomy is not abandoned, but instead is given a particular place and interpretation. In the final part of this article I will show how ‘relational autonomy’ can be applied fruitfully in the practice of psychiatric care. (shrink)

According to constitutivism, the objective authority of practical reason is to be grounded in the constitutive features of agency. In this paper, I offer a brief survey of the basic structure of constitutive argument about objectivity and consider how constitutivism might dispel the worry that it can only ground a conditional kind of authority. I then consider David Enoch’s original shmagency challenge and the response in terms of the inescapability of agency. In particular, I revisit the appeal to inescapability in (...) light of Enoch’s restatement of the challenge in 'Shmagency Revisited'. I argue that the revised challenge still fails but that it helps clarify: first, the distinction between external and internal challenges to constitutivism, and, second, the existence of at least different kinds of inescapability of agency (metaphysical, psychological, and dialectical). I argue that only dialectical inescapability is helpful to show that constitutivism is a viable metanormative theory. I conclude by claiming that an internal challenge to constitutivism is still possible in principle but that the burden of proof has shifted once again to the critics of constitutivism. (shrink)

I this paper I give minimal axioms for the ontology of time, especially A-theories and B-theories and I derive philosophically interesting lemmas. The exercise is set-theoretical, defining all notions and indicating assumptions and philosophical points of disagreement, while being easy to translate to other formal expressions . The issue of a logic for A-theories of time is treated towards the end, where I sketch ‘copresent’ operators for capturing the idea of temporal passage. The main conclusion will be that, while circularity (...) threatens both families of theories, the growing block theory (belonging to the A-theory) is the least objectionable philosophically. (shrink)

A common feature of all versions of constitutivism is the “simple constitutivist move” to the effect that engagement in any enterprise requires respecting the constitutive standards of the enterpri...

Philosophy and Phenomenological Research, EarlyView.

For the period 2015–2019 and based on a Spanish sample of 145 listed companies, this paper provides insights into how narcissistic chief executive officers (CEOs) influence the proportion of women in top management teams (TMTs). As a further analysis and in line with social psychology and upper echelons theories, we study whether the power and gender of a CEO and the female proportion in the firm's board moderate the relationship. Our results reveal that narcissistic CEOs are less likely to support (...) women in TMTs, confirming that CEO personality traits influence team structure. Further results suggest that this aversion increases as the CEO's power grows and is a woman, and when female proportion in board decreases. The results have an impact on the gender equality goal, demonstrating that the behavior of women toward promoting gender equality in TMTs depends both on the specific position of women in the firm's hierarchy and on their personal psychological attributes. We find that women directors support social identity values and that narcissistic female CEOs act like queen bees. (shrink)

What contributions could we expect from Catholic Social Teaching (CST) on human dignity in relation to the dignity of work? This essay begins with an explanation of CST and its relevance for secular audiences. It then proceeds to identify the main features of human dignity based on the notion of imago Dei in CST. Next comes an analysis of the dignity of work in CST from which two normative principles are derived: the precedence of duties over rights and the priority (...) of the subjective dimension of work over the objective dimension. Afterwards, the “right to work” and the “rights of workers” are engaged with from this normative perspective, particularly within the context of globalization. (shrink)

Psychologists live in a globalizing world where traditional boundaries are fading and, therefore, increasingly work with persons from diverse cultural backgrounds. The Universal Declaration of Ethical Principles for Psychologists provides a moral framework of universally acceptable ethical principles based on shared human values across cultures. The application of its moral framework in developing codes of ethics and reviewing current codes may help psychologists to respond ethically in a rapidly changing world. In this article, a model is presented to demonstrate how (...) to use the Universal Declaration as a guide for creating or reviewing a code of ethics. This model may assist psychologists in various parts of the world in establishing codes of ethics that will promote global understanding and cooperation while respecting cultural differences. The article describes the steps involved in the application of the model and provides concrete examples as well as several useful comments and suggestions. This guide for the application of the Universal Declaration may also be used for consultation, education, and training relative to the Universal Declaration of Ethical Principles for Psychologists. (shrink)