The compliance-based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence. It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in decision (...) making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non-executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude that it is the strong relationship between efficiency and prudence, in the creation of a culture of compliance, which enables the minimization of errors. (shrink)

This empirical study explores the characteristics and degree of implementation of so-called ethics hotlines in transnational companies (TNCs), which allow employees to present allegations of wrongdoing and ethical dilemmas, as well as to report concerns. Ethics hotlines have not received much attention in literature; therefore, this paper aims to fill that gap. Through the analysis of conduct/ethics codes and the compliance programs of the top 150 transnational companies ranked by the United Nations Conference on Trade and Development (UNCTAD) ( 2007 (...) ), we carry out a descriptive and taxonomic study of these companies’ ethics hotlines. We analyze: (1) the basic characteristics of the mechanism, (2) the degree of exigency and the provision of safeguards, (3) the matters reported and the systems for reporting, and (4) the relationships between hotlines and economic characteristics of the firm. Our study compares financial and nonfinancial TNCs as well as North American and European TNCs. Our results show that many firms (especially from North America) have established these procedures. We also find some disparities between European and North American ethics hotlines that suggest differences in the orientation of the procedures. (shrink)

Manuscript type Empirical. Research question/issue This paper aims to contribute to an improved theoretical and empirical understanding of the role that corporation has to play in anticorruption efforts. Research findings/insights Using cross-country data from three databases (Bribe Payers Index, Corruption Perceptions Index, and Doing Business) we found that pro-bribery Investment Climate conditions in host countries are not related to the payments of bribes by multinational companies when these corporations operate abroad. Theoretical/academic implications After describing the conceptual and policy framework that (...) surrounds the discussion on the role played by firms in anticorruption, we present the current debate regarding the effectiveness of international bribery control instruments, with the World Bank-GAC (2006-2008) report as a basis. Both literature and policy seem to be divided into two main, although not mutually exclusive, positions: one demands improvements in Investment Climate conditions from a joint public-private consensus led by international agencies; the other one supports the effectiveness of self-regulation by firms, independent of Investment Climate improvements. The study provides empirical support to the idea that a better Investment Climate is not enough for reducing corrup tion. Practitioner/policy implications This study offers insights to policy makers interested in promoting the involvement of corporations in the fight against corruption. (shrink)

The combined effect of coercion (public and private pressure), self-interest (competitive advantage) and conviction (intrinsically motivated or genuine) explain why environmental issues have become a key priority for companies. While research has explored coercion and competitive advantage, the role of conviction has received little attention. This paper aims to address this gap. Conviction, which has been correlated with institutional and individual drivers, offers more stable results and a potential multiplier effect as good examples are disseminated by imitation throughout an industry. (...) While the role of imitation has drawn increasing attention of business management studies, it has received scant attention in research on sustainability. This is the second gap this paper aims to address, contributing to the literature on sustainability in two ways: firstly, we will further explore the role of conviction in environmental sustainability; secondly, employing a compartmental model of epidemic propagation, used for other social phenomena, we model the role genuine examples by leaders can play within an industry and the dissemination of good behavior by imitation. Defining genuine conviction as the voluntary mitigation of the externalities of a firm's operations beyond that required by law or the market, substantiated in the responsible behavior of its leaders, our model discovers patterns that policymakers could use to create a “sustainability epidemic”. We suggest mathematical models of epidemics can be applied to sustainability, offering a fresh perspective on the phenomenon of imitation, allowing us to discover how some cultural and social habits can be used. (shrink)

This article analyzes the framing of the Revolutionary Armed Forces in Razón Pública, a Colombian digital magazine, from July 2008 to July 2018. The article’s methodology combines Natural Language Processing and close reading. Results indicate that the magazine’s language primarily framed FARC as a protagonist of the peace process, and, secondarily, as an actor of Colombia’s armed conflict and drug trafficking. Shortly after Juan Manuel Santos’ first inauguration as Colombian president, some authors forecasted that the conditions were ripe for a (...) peace process with FARC. During the official negotiation, FARC was framed as enigmatic, and rational protagonist of a challenging peace process. Overall, the frames detected in this analysis are an echo of the UNDP Colombian Report that called for analytic journalism that improves the public’s understanding of the country’s complex armed conflict and proposes negotiated and military solutions. (shrink)

On August Business Roundtable, the Business Roundtable redefined the purpose and social responsibility of the corporation. Yet, this statement must be followed by substantial changes in the business models of corporations for it to avoid becoming empty rhetoric. We believe that the figure of the independent director may be one of the catalysts needed for this change of paradigm for corporations. In spite of the positive correlation between Corporate Social Responsibility and board independence, the development of the independence of boards (...) during the last decade has not lead to the expected CSR results. Academics and regulators point to a weak definition and the non-standardized measurement of both independence and board independence as one possible explanation, and agree that a broader definition is needed. This paper aims to contribute to this debate. We develop a second-generation definition of independence based on a positive approximation to the concept by integrating an Aristotelian perspective of virtue ethics with the best practices of corporate governance. Thus, we define independence as a virtue guided by practical wisdom, that implies autonomy and autarky and which enables a person to act with integrity, fairness and truthfulness. In the context of corporate governance, independence is associated with an honest disposition to serve. Our proposal has political implications for supervisors that make decisions relating to the suitability of board members. (shrink)

The aim of this paper is to explore the ethical dimension of hawala, an ancient informal financial practice rooted in Islamic moral traditions. Widely used in countries with an Islamic background and their diasporas, hawala is considered an important vehicle for the financial and economic development of some less developed countries. Nevertheless, in Western countries, hawala is regarded with suspicion due its controversial ethical nature. Unlike other Islamic financial institutions, the controversial questions are not the legitimacy of profit sources or (...) the interest charged, but rather the lack of transparency that surrounds hawala transactions. Yet, the literature on hawala has neglected its ethical perspective. Our study delves into this dimension with a critical approach, using the Triple Font Theory, grounded on virtue ethics. We conclude that if hawala transactions are carried out with honesty, and fairness, this practice deserves a positive ethical appraisal. However, it is necessary to implement efficient regulatory measures to guarantee that the system is not abused by money launders and criminals. In practice, it becomes imperative to bring over a change in the regulatory approach to hawala toward a more ethically, culturally, and economically sensitive strategy. Thus, future research should focus on how “hyper-norms” or fundamental principles inherent to humanity, which are common to both “formal” and “informal,” “Western” and “non-Western” financial practices, could run the new AML/ctf regulation agenda. (shrink)

Este artículo busca debatir las preguntas concernientes al campo de estudio de la comunicación, su objeto y el público objetivo de sus avances. Fuera de preguntarse sobre el qué y el porqué de la comunicación, cuestiona el rol de la medición bibliográfica como criterio suficiente para determinar la calidad de la investigación y propone abrir un debate público con los desarrollos investigativos del campo. El debate toma aspectos epistémicos del campo de estudio y confronta la visión positivista que limita actualmente (...) las políticas gubernamentales sobre ciencia y tecnología. Finalmente se propone una visión más amplia de los problemas atinentes a la comunicación y se abren algunos interrogantes a propósito de la cienciometría como criterio de medición de calidad. (shrink)

The aim of this paper is to introduce a new approach to the modal operators of necessity and possibility. This approach is based on the existence of two negations in certain lattices that we call bi-Heyting algebras. Modal operators are obtained by iterating certain combinations of these negations and going to the limit. Examples of these operators are given by means of graphs.

In this paper we summarize observations bridging the declared aspirations of pictorial semiotics and its real achievements. Pictorial semiotics is here understood as the general study of pictures as signs and it constituted a fundamental step beyond the art historical captivation with individual images. In the first part of our contribution we present a review of the most important methods that have been proposed as an answer to deal with several pictorial problems (multiple instances, segmentation, non-figurative meaning). In the second (...) part, we offer some positive and on-going implementations designed to remedy the shortcomings observed. What is suggested is the proof of concept that human researchers need the assistance of computing methodologies. However, computers can only do their job once an adequate phenomenology of human experience is fed into the process. (shrink)

El propósito del estudio que generó el presente artículo fue analizar las percepciones de coordinadores y docentes tutores sobre el desarrollo de competencias generales en estudiantes de pregrado desde la acción tutorial. El estudio se realizó según el enfoque cualitativo y diseño fenomenológico, cuya población la constituyeron coordinadores y docentes tutores de estudiantes de pregrado de una Universidad de Lima desde sus experiencias en la acción tutorial. El tamaño de la muestra se determinó por el criterio de saturación. Los datos (...) se recogieron por medio de una guía de encuesta estructurada y el rigor científico se orientó según criterios de calidad: credibilidad, transferibilidad, dependencia y confirmabilidad. Se encontró como resultado principal que la acción tutorial contribuye al desarrollo de algunas competencias genéricas, tales como las comunicativas escritas y orales, y el trabajo en equipo, que son las más valoradas por la experiencia tutorial, ya que se requiere de comunicación fluida. (shrink)

La filosofía política se ha definido con los años como la reflexión filosófica sobre la mejor manera de organizar nuestra vida colectiva, nuestras instituciones políticas y nuestras prácticas sociales. Una filosofía política de la información busca estudiar la articulación de esta organización a través del papel de la información, ya que es ésta uno de los elementos que permite que el uso de la razón pública funcione y que los sistemas estatales logren la justicia social. Aunque algunos de los sistemas (...) de información ya han sido cooptados por el mercado, existen otras instancias, como las bibliotecas, que no sólo no han sido colonizadas por éste, sino que revierten el hálito mercantilista con el que vienen envueltos los bienes culturales, otorgándoles valor documental y haciendo una diferenciación entre el valor económico y el valor informativo. Las bibliotecas y otros sistemas de información documental son vías de circulación, pero también son sistemas de resignificación cultural, pues convierten los bienes simbólicos en bienes legítimos, a través de un proceso valorativo documental más autónomo. La necesidad de información es una necesidad básica legítima pues no sólo fortalece la ciudadanía, sino la identidad personal y colectiva, pero, además, coadyuva para que los individuos decidan y actúen, por lo que se da un mejor ejercicio de la autonomía y la autodeterminación, lo que contribuye a la conformación de la autocomprensión. (shrink)

This theortical reflection essay analyzes the paradigm of inclusive education in the light of the results of inclusive education in the light of the results analyzed regarding the care of th population with disabilities in Mexico and other countries. Public and educational policies, profesional training, as well as the educational attention of students with disabilities are recognized and discussed. There are points of convergence on specific advances in inclusive education and divergent outcomes depending on the policies that each country has (...) specific limits to address inclusión. (shrink)

The emergent Coronavirus Disease 2019 caused by the Severe Acute Respiratory Syndrome Coronavirus 2 could produce a maternal immune activation via the inflammatory response during gestation that may impair fetal neurodevelopment and lead to postnatal and adulthood mental illness and behavioral dysfunctions. However, so far, limited evidence exists regarding long-term physiological, immunological, and neurodevelopmental modifications produced by the SARS-CoV-2 in the human maternal-fetal binomial and, particularly, in the offspring. Relevant findings derived from epidemiological and preclinical models show that a MIA (...) is indeed linked to an increased risk of neurodevelopmental disorders in the offspring. We hypothesize that a gestational infection triggered by SARS-CoV-2 increases the risks leading to neurodevelopmental disorders of the newborn, which can affect childhood and the long-term quality of life. In particular, disruption of either the maternal or the fetal cholinergic anti-inflammatory pathway could cause or exacerbate the severity of COVID-19 in the maternal-fetal binomial. From a translational perspective, in this paper, we discuss the possible manifestation of a MIA by SARS-CoV-2 and the subsequent neurodevelopmental disorders considering the role of the fetal-maternal cytokine cross-talk and the CAP. Specifically, we highlight the urgent need of preclinical studies as well as multicenter and international databanks of maternal-fetal psychophysiological data obtained pre-, during, and post-infection by SARS-CoV-2 from pregnant women and their offspring. (shrink)

This article examines a school district conference panel discussion to illustrate how `culture' is interactionally emergent and how `identity' is performatively achieved through struggles to position the self and other in socially meaningful ways. Analyzing an interaction between a panel of Asian American teens and an audience of teachers, advisors and administrators, the author traces how the term `culture' emerges as two constructs: `culture as historical transmission' and `culture as emblem of ethnic differentiation'. This is accomplished, in part, through emergent (...) poetic and indexical patterning which shape categories and trajectories of personae to which speech event participants are recruited. It is argued that these two schemas of culture are not merely static essences, but dynamically linked to distinct participation frameworks which achieve particular performative effects. These schemas, which are brought into circulation, reveal how metalevel constructs, such as `identity politics' and `multiculturalism', are played out rather vividly in microlevel interaction. (shrink)

In his new book Emotion: The Basics, Michael S. Brady introduces the fundamentals on the philosophical approach to emotions: by fleshing out these basic tenets Brady provides insight into a core component of all our lives and covers the nature of emotions, their relationship to knowledge and understanding, and their relationship to our moral and social selves. In my comments, I value the achievements of Brady's work as well as explore a critical approach to the book in which I emphasise (...) how the book deals with the dichotomy between emotions and reasons. I also engage with the limitations that emerge from a viewpoint of a scholar specialised on the history of philosophy and epistemology, and point towards some puzzles that ought to be further considered. (shrink)

Colorism is an enduring system of discrimination that is responsible for many continuing problems in contemporary society. This social phenomenon which allocates social privilege or lack thereof to individuals based on skin color is often reduced to an extension of racism. The present paper argues that colorism is not always reducible to an extension of racism. I proceed as follows. First, I acknowledge the difficulty of distinguishing between colorism and racism due to their modes of discrimination and the operative concepts (...) which inform them. Next, I explore the instances where colorism appears in the absence of racism. Finally, I underscore the importance of being responsibly critical of our interpretations of the social context through an example of how the social context in Mexico is misinterpreted and leads to a mistaken claim about the colorism appearing interpedently of racism. Our social contexts should shape any efforts to mitigate the effects of these systems of discrimination. Therefore, wrongly interpreting our social context would lead us to deploying inadequate practices which we aim at mitigating the effects of either colorism or racism. (shrink)

El objetivo de este artículo consiste en una revisión de cómo se ha estudiado a los jóvenes estudiantes desde la investigación educativa, en particular a los del nivel medio superior en México, para la elaboración de una propuesta analítica propia para su abordaje en su doble condición de estudiantes y de jóvenes. Palabras clave: Estudiantes, jóvenes, educación media superior, investigación educativa.

Obertura: En este artículo se presenta un trabajo de investigación situada, cuyo objetivo general consiste en aportar elementos para una propuesta curricular alternativa desde algunos planteamientos teórico-metodológicos elaborados por Slavoj Žižek. El trabajo se desarrolló en la sede central de la I. E. San Juan de Barragán, institución rural de carácter oficial cuyo proyecto educativo institucional tiene como pilares fundamentales: al estudiante como “centro del proceso educativo”; un modelo educativo de corte “humanista”; énfasis en una “educación para la autonomía”; y (...) un enfoque metodológico “flexible”, “activo” y “significativo”. Lo realmente paradójico, radica en la prioridad dada por directivos y docentes: al bajo rendimiento académico de los estudiantes en las pruebas externas ; al logro de estándares de calidad; al cumplimiento de expectativas de progreso; y al rendimiento en las evaluaciones de desempeños. Aunque en términos de la perspectiva crítica lacaniana, esta situación no debería resultar extraña ya que el marco de la política educativa neoliberal está orientada al logro de estándares de calidad, indicadores de eficiencia, evaluaciones de desempeño y expectativas de progreso. Como estrategia metodológica se hizo uso de la crítica ideológica la cual permitió identificar: a) las problemáticas cotidianas de la I. E. como síntomas o contradicciones del discurso curricular vigente; b) la manifestación de un currículo inadvertido pero reproducido en la práctica por los docentes; y c) al currículo oficial como discurso ideológico de las condiciones reales de existencia que tienen lugar dentro de la institución educativa. (shrink)

Es preciso practicar una cierta arqueología para encontrar, tras el texto de los Ensayos , los vestigios de un poderoso esfuerzo: aquel que realizó su autor para transformar los textos de otros en lenguaje acerca de sí. La obra de Montaigne surge así a partir de lo ajeno, atraviesa los caminos del yo, y vuelve a encontrar al otro en la figura del lector.It's necessary to practice some kind of archeology in the text of the Essays, to find the signs (...) of a powerful effort: the one that its author took to transform other's text in language about himself. Montaigne's work emerges from the others and crosses the way of the self, to meet again the other as a reader. (shrink)

El pluralismo en América Latina ha permitido en años recientes la aparición de manifestaciones religiosas complejas y multilaterales que se expresan más allá de la lógica del catolicismo tradicional. Estas opciones operan a través de mecanismos simbólicos provisionales, híbridos y flexibles, subjetivados mediante éticas polivalentes vinculadas a la participación de nuevos actores sociales, quienes mediante espacios hermenéuticos diversos construyen una discursividad política vinculada a la comprensión de Dios a mediante sistemas teológicos abiertos. Tal es el caso de la agrupación religiosa (...) conocida como CEGLA (Cristianos Evangélicos Gays y Lesbianas de Argentina), que constituye una manifestación de formas de socialización religiosa expresadas más allá de las instituciones católicas. (shrink)

Resumen: El discurso de la economía ha transitado por una tensión entre pertenecer a una Ciencia Social y presentar rasgos prototípicos de una Ciencia Básica. Ahora bien, evidenciar esta hibridez desafía a los investigadores del lenguaje, sobre todo si estos textos son parte de la formación de un economista. Particularmente, el Informe de Política Monetaria no ha sido estudiado desde el punto de vista lingüístico, por lo que se busca observar, en un corpus de 45 textos, si el género IPOM (...) evidencia dicha tensión discursiva de la disciplina. Para lograr ese objetivo, se ha optado por una metodología basada en dos dimensiones: Contexto de Producción y Organización Retórico-Funcional. Tras el análisis, los hallazgos del corpus IPOM-2013 integradamente muestran que el género IPOM efectivamente evidencia dicha tensión con rasgos más características de la CB como es el uso de recursos matemáticos y, por otro lado, rasgos de la CS, asociados a la modalización del discurso en su macromovida central.: The discourse of economy has gone by a constant tension between belonging to a Social Science and present prototypical features of a Basic Science. However, evidence this hybridity poses a challenge for researchers of language, especially if these texts are part of the training of an economist. In particular, the Monetary Policy Report has not been studied from the linguistic point of view. In this context, this research search to answer the question whether the gender IPOM evidences such discursive tension of the discipline. To achieve this objective, it has opted for a methodology based on 2 dimensions: Production Context and Rhetorical-Functional Organization. After the analysis, the findings Integrally shows that the IPOM genre effectively demonstrates this tension with features more characteristic of the BS such as the use of mathematical resources and, on the other hand, SC traits, mainly associated to the modalization of the discourse in its central macromove. (shrink)

In his recent book Peirce and the Threat of Nominalism, Paul Forster presented how Peirce understood the nominalist scruple to individualise concepts for collections at the cost of denying properties of true continua. In that process Peirce showed some vibrant problems, as for example, the classic one of universals. Nonetheless that work is still incomplete; as long as that should be adequately related with what Peirce called his ‘scholastic realism’. Continuity is started by the theory of multitude and frees his (...) analysis from any constraints of the nominalist theories of reality as integrated by incognizable things-in-themselves. His theory of multitude, instead, can be derived with mathematics: By drawing in the work of the ways of abstraction in diagrammatic reasoning made by Sun Jo Shin and in continuum theories by Cathy Legg I will show the device of diagrammatic reasoning as a plausible pragmatic tool to represent those continua and make sense of his scholastic realism. The analysis of continuity is a perfect example of how the method of diagrammatic reasoning helps unblock the road of philosophical inquiry and also helps to clarify other problems as, for example, the applicability of Mathematics. General concepts define continua, and, while the properties of true continua are not reducible to properties of the individuals they comprise, they are still intelligible and necessary to ground any science of inquiry. (shrink)

Queremos pensar nuestro tiempo y pensamos a nosotros mismos. Queremos hablar y escuchar porque tenemos algo que decirnos. Queremos seguir reflexionando sobre lo que significa una comunidad cultural iberoamericana y, dentro de ella, qué significa pensar en español. Como dice Ernesto Garzón Valdés: "queremos pensar sin descuidar nuestra tradición filosófica y sin olvidar desde donde reflexionamos". A estas alturas del proceso ya sabemos lo que tenemos que evitar: el casticismo que lleva al provincianismo y lo abstractamente universal que esquiva la (...) realidad. Queremos pensar los temas de nuestro tiempo situadamente y para ello nada mejor que dejarse guiar por el lenguaje que compartimos: el español o el portugués. [Fragmento]. (shrink)

Citizen science is growing quickly, given its potential to enhance knowledge coproduction by diverse participants, generating large and global data sets. However, uneven participation in CS is still an important concern. This work aims to understand participation dynamics in CS and how they are shaped by participation barriers and drivers. We do so by examining participation in CONECT-e, a CS project that uses a wiki-like platform to document traditional ecological knowledge. More precisely, we analyze quantitative data on participants’ profile and (...) activity patterns and qualitative data on barriers and drivers of participation. Our findings suggest that overcoming the education, age, and residence participation barriers is challenging even in cocreated CS projects. This is potentially due to issues of perceived self-illegitimacy and low access to information and communication technologies. Our results also point out that participants’ alliance with the project’s objectives and trust relationships with the project team are important drivers of participation in CS projects. Finally, we also highlight the need to think beyond participation as single actions and rather consider participation diversity in CS as functional diversity in ecosystems, with participants performing a diverse set of interconnected tasks or functions. (shrink)

En el siguiente artículo, nos preguntaremos acerca del significado que lo intempestivo tiene en el pensamiento de Nietzsche y de Foucault y cómo ello implica una crítica a la concepción tradicional de lo histórico y la temporalidad. Teniendo esto en cuenta, desarrollaremos la manera en la que ambos autores interpretan lo histórico. Para este fin, nos centraremos en dos conceptos fundamentales, como son el eterno retorno, en el caso de Nietzsche, y la experiencia-límite, en el caso de Foucault.