Las tecnologías de la comunicación y la alfabetización digital pueden suponer factores de exclusión en colectivos vulnerables. Mediante una práctica de inclusión social diseñada en base a metodologías participativas, un equipo transdisciplinar ha ofrecido a un grupo de mujeres refugiadas en situación de especial vulnerabilidad un programa formativo que, dirigido al emprendimiento y a la inserción laboral, fomentaba la adquisición de habilidades digitales. Asimismo, se presenta una experiencia de Aprendizaje Servicio con alumnado universitario que ha favorecido la inclusión social de (...) las mujeres refugiadas en la universidad y la formación real de este alumnado de la educación reglada. (shrink)

El presente trabajo aborda las ideas políticas de Benjamin Constant sobre la Revolución Francesa. Constant es uno de los pensadores más representativos del escenario posrevolucionario francés que ha contribuido a delinear el corpus filosófico del liberalismo clásico. Intentaremos mostrar básicamente dos puntos a partir de los textos que el autor produjo entre Termidor y los primeros años del Imperio: primero, Constant no condena la Revolución Francesa, sino que su filosofía es una defensa de los principios de la Declaración de 1789. (...) Segundo, su crítica se dirige básicamente al denominado “Terror” revolucionario y a sus máximos responsables, los jacobinos. Para ello, Constant entrará en disputa con algunos principios de la filosofía política de Rousseau y por cómo los mismos han sido utilizados por el jacobinismo. Hemos dividido este artículo en tres partes: en la primera analizaremos las nuevas formas de la lectura en la segunda mitad del siglo XVIII que permitieron una amplia divulgación en Francia de las obras de Rousseau. En la segunda, analizaremos el impacto de la filosofía del ginebrino en el ambiente revolucionario, especialmente en el punto más álgido de la hegemonía jacobina. Finalmente, atenderemos al posicionamiento de Constant en torno a la Revolución, Rousseau y los revolucionarios. (shrink)

Stefano Arduini es catedrático de Lingüística en la Universidad de Roma Link Campus, donde es Presidente del Departamento de Licenciatura en Artes, Música y Artes Escénicas y Prorector para la Tercera Misión. Ha enseñado Lingüística General y Teoría de la Traducción en la Universidad de Urbino; Lingüística en la Universidad de Estudios Internacionales de Roma y en la Universidad de Módena; y Literatura Comparada en la Universidad de Alicante y en la Universidad Autónoma de Madrid. Desde 2005 es profesor honorario (...) de la Universidad Nacional San Marcos de Lima (Perú). A su vez, es miembro del Nida Institute for Biblical Scholarship de Filadelfia, del Comité de Política de Traducción (COTP) de las Sociedades Bíblicas Unidas y del Sodalizio Glottologico Milanese. En 2012, a propuesta de la Junta Directiva, fue nombrado Miembro Honorario de la Asociación Latinoamericana de Retórica. Por otro lado, ha impartido cursos y seminarios en Bélgica, España, Estados Unidos, Francia, Gran Bretaña, Grecia, Holanda, Perú, Portugal, Rusia y Turquía, y es uno de los fundadores de la revista Translation. A Transdisciplnary Journal. Tiene en su haber más de un centenar de publicaciones, entre las que destacan: Prolegómenos a una teoría general de las figuras, Murcia University Press 2000; La Ragione retorica, Guaraldi 2004, Metaphors, Edizioni di Storia e Letteratura 2007; Manuale di traduzione, Carocci 2007; Paradoxes, Edizioni di Storia e Letteratura 2011; Con gli occhi dell’altro. Tradurre, Jaca Book 2020 (traducción al ruso 2021, traducción al inglés en curso); Traduzioni in cerca di un originale. La Bibbia e i suoi traduttori, Jaca Book 2021. Traductor de Juan de la Cruz, comenzó con Qohelet, la traducción de las Cinco Meguilot (Qohelet, Rut, Cantar de los Cantares, Lamentaciones, Ester). (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)

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)

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)

Business Ethics, the Environment & Responsibility, EarlyView.

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)

School choice advocacy is dominated by perspectives that reflect a tendency to regard public schooling as a private service commodity. In recent years, numerous works of Anglo-American political philosophy, sociology and legal theory have attempted to restore a conception of public schooling as an institution that cultivates civic virtue. Counterintuitively, these works also endorse prudently regulated school choice as a means of honouring public purposes while accommodating pluralism within liberal democracies. Four such recent works help outline the salient dimensions of (...) this perspective and the disputes within it. While not a political panacea, this perspective ought to inform public deliberations about school choice and public education generally in Anglophone nations. (shrink)

Understanding what motivates employees is essential to the success of organizational objectives. Therefore, properly capturing and explaining the full range of such motivations are important. However, the classical and most popular theories describing employee motives have neglected, if not omitted entirely, the importance of the ethical and spiritual dimensions of motivation. This has led to a model of a person as self-interested, amoral, and non-spiritual. In this paper, we attempt to expose this omission and offer a more complete taxonomy of (...) motivations which include these dimensions. Although more work will need to be done to fully develop the ethical and spiritual dimensions of motivation, the expanded taxonomy will provide the foundations and serve as a guide for such further research. Furthermore, this new categorization of motivations brings out the full dimensions of being human, which promises to lead to improved management practices with regard to employees and foster greater human flourishing in the workplace. (shrink)

This paper deals with the political philosophy of Václav Havel, mainly its relation to ethics and what Michel Foucault called governmentality. Besides using his analytical framework, Foucault’s politics are engaged with to highlight similar trajectories of two intellectuals dealing with related dilemmas of ethics and politics. As a dissident of communist Czechoslovakia Havel, developed a profound critique of modernity, but also discovered technologies of the self, exclusive to dissidents, which empowered them in their moral struggle against the regime. The Velvet (...) Revolution in 1989 ascended Havel to the presidency of the republic, a position from which he quickly embraced and disseminated neoliberal governmentality. The final section deals with Havel’s use of human rights in the later years of his presidency, being a justification for military interventions and comparing them to Foucault’s conceptualisation of rights. Human rights discourse is the culmination of Havel’s lifelong quest for the ethical foundation of politics and it is the source of most difficulties and potentialities associated with this project. (shrink)

In this paper, I discuss whether there are genuinely *diachronic* constraints of practical rationality, that is, pressures on combinations of practical attitudes over time, which are not reducible to mere synchronic rational pressures. Michael Bratman has recently argued that there is at least one such diachronic rational constraint that governs the stability of intentions over time. *Pace* Bratman, I argue that there are no genuinely diachronic constraints on intentions that meet the stringent desiderata set by him. But I show that (...) there are at least two synchronic rational constraints with distinctive and important, although only indirect, diachronic dimensions. Neither of them, however, supports the practical conservatism in the face of normative underdetermination that, according to Bratman, is part and parcel of the diachronic rationality of intention stability. (shrink)

In this paper, I will discuss the various ways in which intentions can be said to be conditional, with particular attention to the internal conditions on the intentions’ content. I will first consider what it takes to carry out a conditional intention. I will then discuss how the distinctive norms of intention apply to conditional intentions and whether conditional intentions are a weaker sort of commitments than the unconditional ones. This discussion will lead to the idea of what I call (...) the ‘deep structure’ of intentions. Roughly, this is the idea that the conditional nature of our intentions is only partially made explicit in the expressions we use to communicate our intentions and in the explicit form of our thinking about and reasoning with them. Most conditions that qualify our intentions are part of a deep functional structure that can be evinced by observing the actual psychological functioning of intentions and by considering the rational requirements that they engage. I will argue that the deep structure of intentions is characteristically conditional. Genuinely unconditional intentions are only limiting instances of conditional intentions and their contribution to agency can only be understood in light of this fact. I will conclude by showing that the characteristic conditional structure of intentions is intimately related to distinctive features of human agency, especially to its unity over time. (shrink)

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)

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)

ABSTRACTFinance may suffer from institutional deformations that subordinate its distinctive goods to the pursuit of external goods, but this should encourage attempts to reform the institutionalization of finance rather than to reject its potential for virtuous business activity. This article argues that finance should be regarded as a domain-relative practice. Alongside management, its moral status thereby varies with the purposes it serves. Hence, when practitioners working in finance facilitate projects that create common goods, it allows them to develop virtues. This (...) argument applies MacIntyre’s widely acknowledged account of the relationship between practices and the development of virtues while questioning some of his claims about finance. It also takes issue with extant accounts of particular financial functions that have failed to identify the distinctive goods of financial practice. (shrink)

I argue that intending and acting belong to the same genus: intending is a kind of doing continuous in structure with intentional acting. Future-directed intending is not a truly separate phenomenon from either the intending in action or the acting itself. Ultimately, all intentions are in action, or better still, in extended courses of action. I show how the intuitive distinction between intending and acting is based on modeling the two phenomena on the extreme and limiting cases of an otherwise (...) continuous spectrum of the ways in which agents exercise rational active intelligent guidance in the pursuit of goals. I argue that diachronic intentional agency is better understood in terms of continuity and unity of courses of active and intelligent guidance, and that the distinction between intending to do something and doing it is only a derivative and context-dependent segmentation of these continuous courses of rational active intelligent guidance. (shrink)

Hittite Diplomatics: Studies in Ancient Document Format and Record Management. By WillemiJn J. I. Waal. Studien zu den Boğazköy-Texten, vol. 57. Wiesbaden: Harrassowitz Verlag, 2015. Pp. xxi + 620, illus. €98.

The affective though and the intuition in moral judgment has been discovered lately (Haidt, 2001). This article analyzes the Moral Judgment theory (Kohlberg, 1964) and the basic logical operations (Piaget, 1950). The rational stages with a few intervention of emotion have been historically assumed by moral judgment theory, which judges the affective as a mistaken notion and as a simple cognitive extension (Greene & Haidt, 2002). This paper demonstrates that the Piagetian basic operations, seriation and categorization are applicable to an (...) affective system. In addition, the intuition is a moral determinant and finally, that neuronal activity confirms an intuitional cognition for the resolution of social problems. It is expected that the present deliberation guides and stimuli researches on the intuition and emotion in moral judgment. (shrink)

It is often argued, most recently by Samuel Scheffler, that we should reconcile with our mortality as constitutive of our existence: as essential to its temporal structure, to the nature of deliberation, and to our basic motivations and values. Against this reconciliatory strategy, I argue that there is a kind of immortal existence that is coherently conceivable and potentially desirable. First, I argue against the claim that our existence has a temporal structure with a trajectory that necessarily culminates in an (...) ending. This claim is based on two false assumptions: that a life as a whole calls for narrative structure, and that narratives necessarily require closure as temporal endings. Second, I reject the proposal that temporal finitude is constitutive of the basic elements of diachronic agency, including the nature of deliberation and of our values. I argue that only finitude as scarcity of opportunities is constitutive of these elements. Additionally, scarcity might be present in an endless existence. Therefore, it is not incoherent to conceive of a recognizable and potentially desirable immortality that grounds the core features of diachronic agency. Thus, against the reconciliatory strategy, I conclude that we might never fully reconcile with mortality. Although we might embrace our inescapable mortality as essential to a fuller range of features of our existence, we can still justifiably regret our missing on an immortal existence. (shrink)

Business Ethics: A European Review, EarlyView.

This paper conducts an ethical analysis of the 2008 closure of a US money market fund entitled the reserve primary fund, which triggered the first run in the money market sector and a resultant liquidity crisis that harmed the entire US financial system. Although many academics and regulators have studied and written about RPF, the question whether the decision that caused the fund to collapse represented any ethical dilemma, has not been addressed to date. With this purpose in mind, the (...) paper will examine the events that culminated in the closure of RPF according to Alasdair MacIntyre’s virtue ethics approach. In so doing, the paper aims to extend the applicability of MacIntyre’s concepts to the finance industry in general, and to provide a framework to predict and so potentially prevent crises like that exemplified by the RPF case. (shrink)

The purpose of this article is to explain the differences between neo-Aristotelian virtue and positive organizational virtuousness from the virtue ethics perspective. Most studies use virtues and virtuousness interchangeably. A few others try to explain their differences from the positive organizational science perspective. Although closely related, we believe that these two notions are not identical. If we understand neo-Aristotelian virtue correctly, then it cannot be judged exclusively on what is externally verifiable, as is the case with virtuousness. For these reasons, (...) we attempt our own differentiation, highlighting the gains and losses realized in the migration from neo-Aristotelian virtue to positive organizational virtuousness, and establishing guideposts to meaningfully combine the strengths of both concepts. (shrink)

In this article, we shall attempt to lay down the parameters within which the practice of the virtues may be enabled in the field of finance. We shall be drawing from the three main sources, Aristotle, Catholic Social Teaching and MacIntyre, on which virtue ethics is based. The research question is what ought to be done for financial activities to truly contribute to eudaimonia or human flourishing, to the achievement of three distinct kinds of goods as required of virtue, “those (...) internal to practices, those which are the goods of an individual life and those which are the goods of the community”, and to “[help] man on the path of salvation” in the midst of complex network of relationships in modern societies. These parameters could then be taken as conditions financiers ought to fulfill in order to live the virtues in their work and across different life spheres. (shrink)

Constitutivism argues that the source of the categorical force of the norms of rationality and morality lies in the constitutive features of agency. A systematic failure to be guided by these norms would amount to a loss or lack of agency. Since we cannot but be agents, we cannot but be unconditionally guided by these norms. The constitutivist strategy has been challenged by David Enoch. He argues that our participation in agency is optional and thus cannot be a source of (...) categorical demands. In this paper, I defend the viability of constitutivism by showing that agency is indeed a special ‘inescapable’ enterprise. Agency has the largest jurisdiction, and it is closed under rational assessment. This inescapability does not exempt constitutivism from raising the question whether agents have reason to be agents, but this question has to be taken up within agency. If this question is answered affirmatively, then—I argue—the criteria of practical correctness are self-ratifying in a non-circular way. This is sufficient to show the viability of the constitutivist strategy. Whether agents have conclusive reasons to be agents, however, is a matter to be addressed in the terms of particular versions of constitutivism. (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)

The abundance of literature on ethical concerns regarding artificial intelligence (AI) highlights the need to systematize, integrate, and categorize existing efforts through a systematic literature review. The article aims to investigate prevalent concerns, proposed solutions, and prominent ethical approaches within the field. Considering 309 articles from the beginning of the publications in this field up until December 2021, this systematic literature review clarifies what the ethical concerns regarding AI are, and it charts them into two groups: (i) ethical concerns that (...) arise from the design of AI and (ii) ethical concerns that arise from human–AI interactions. The analysis of the obtained sample highlights the most recurrent ethical concerns. Finally, it exposes the main proposals of the literature to handle the ethical concerns according to the main ethical approaches. It interprets the findings to lay the foundations for future research on the ethics of AI. (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)

We agree with Clarke and Beck that the approximate number system represents rational numbers, and we demonstrate our support by highlighting the case of the empty set – the non-symbolic manifestation of zero. It is particularly interesting because of its perceptual and semantic uniqueness, and its exploration reveals fundamental new insights about how numerical information is represented.

As a discourse genre, statements of purpose are characterized by their occluded status in the academy and by their hybrid nature. Statements of purpose are required in applications for a place in a postgraduate course, and they are requested to obtain information about the academic and professional background and skills of each applicant. A study of the genre’s linguistic and textual features is needed in Spanish to discover and understand writers’ and readers’ perception of this genre. A corpus of 50 (...) motivation letters in Spanish is analyzed here. We study the distinguishing macro- and microtextual features of this particular genre and co-occurrences between both kinds of features. At the macrotextual level, statements of purpose display prototypical rhetorical moves, which can be classified as writers’ moves and readers’ moves. On the microtextual level, modalization resources and discourse markers are discussed. This multiple perspectives analysis of the corpus shows evidence of significant co-occurrences among modalization, discourse markers, and rhetorical moves. Writers’ ideal representations of this discourse genre, which spans the academic and professional fields, can also be deduced. (shrink)

This research aims to describe how practicing lawyers perceive ‘plain writing’ in the legal field and to conceptualize this notion through the discourse analysis of these specialists. To do so, a qualitative research framed in the interpretive paradigm has been developed. Specifically, 18 practicing lawyers, from different countries and with different specializations in the practicing of Law, were surveyed. After analyzing the discourse of the interviewed lawyers, eight macro categories accounting for plain language both generally and particularly were identified. The (...) audience was identified as a key element in the production of legal texts which facilitate justice to citizens. Based on our analysis, we conclude with a definition of plain writing. (shrink)