Previously, Rodriguez & LeMaster (2007) recommended that the SEC issue a “CSR Seal of Approval” for companies that voluntarily disclose their corporate social responsibility (CSR) projects. That work lacks the strength of third or fourth-party accreditation. This paper recommends that the SEC issue an accreditation grade of A, B, B-, or C to provide strength to the “CSR Seal of Approval” and to help companies indicate the quality of company CSR programs. By issuing an accredited “CSR Seal of Approval,” all (...) stakeholders benefit because companies can incorporate CSR into their strategies and achieve recognition for their CSR projects. The premise of the accreditation concept support the original authors notion of letting CSR remain voluntary and not legislated; thus, all companies (small, medium, large, foreign or domestic) maintain competitive advantage by not incurring additional regulated costs. (shrink)

This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...) in terms of employment restrictions and SEC actions, incorporating suspension, which is often permanent. We find that the primary factors relating to the severity of actions by the SEC is whether the CPA intentionally breached the professional code of conduct, the age of the CPA, whether the CPA is still a member of the AICPA with CPA status and whether the CPA was operating as an external auditor or in a corporate accounting role. Our findings have implications for accounting practitioners, the AICPA and boards of directors. (shrink)

O Estado brasileiro vivencia momentos conturbados em vários aspectos de suas estruturas, sejam elas normativas, sociais ou políticas. Com tal constatação, damos início ao presente estudo com o intuito de contribuir com o debate da normatividade e jurisprudência tributária pátria, sobretudo, acerca do papel do Estado como arrecadador de tributos (especialmente impostos) e a relação que mantém, neste ponto, com _a Religião_ (leto senso), na realidade sócio-política do século XXI. A partir de uma leitura inerente à perspectiva metodológica do múltiplo-dialético, (...) buscaremos, com o presente estudo, alcançar resposta ao presente problema de pesquisa: a partir de uma análise histórico-normativa da relação entre os fundamentos do Estado moderno e a Religião (Cristianismo), com a construção normativa constitucional e jurisprudencial de imunidade tributária para os Templos Religiosos, é possível compreendermos a necessidade de revisitarmos a referida hipótese imunitária, adequando-a ao objetivo fundamental da República de formação de uma sociedade livre, justa e, sobretudo, solidária? (shrink)

In 1972, in Chile, the German designer Gui Bonsiepe was in charge of the Industrial Design Department of Technological Institute of the National Corporation for the Promotion of Production INTEC Corfo, during the government of socialist President Salvador Allende in Chile. In this article from the INTEC magazine n.2, published this time for the first time in English, Bonsiepe develops a theoretical formulation, applied to the field of design, through which he proposes a concept that will be fundamental in the (...) field of interactive development, both analog and digital: the Interface. Thus, it also includes concepts of cybernetics such as variability and predictive study of behavior in the field of projecting disciplines. Bonsiepe is an exceptional representative during the formation of the iconic Hochschule für Gestaltung in Ulm. And among other elements, one very outstanding was his time as a student of Professor Max Bense and Horst Rittel, who would have introduced the concepts of first-order Cybernetics in the teaching of communication, and the design of information, in a pioneering way. The challenge posed in 1972, in Chile, focused on the possibility of calculating elements of criticism of political economy, in the field of knowledge generated by sensitive experiences, "calculating the use value" of the field of esthetics. As a renowned disciple of Max Bense and Tomas Maldonado, Bonsiepe represents the meeting of two Cybernetic traditions, collaborating with the emblematic Cybersyn Corfo project, in which the formulation of interaction mechanisms was strategic in combination with Stafford Beer's approaches to a second-order Cybernetics, according to the Viable System Model, for a project of decentralized state production, and transmission of information in real time. (shrink)

Vol I. A -- Vol II. B -- Vol. III. C -- Vol. IV. D -- Vol. V. E-F -- Vol VI. G -- Vol VII. H-L -- Vol. VIII. M -- Vol. IX. N-Q -- Vol X. R-S -- Vol XI. T-V -- Vol XII. X-Z.

The Securities and Exchange Commission requires the disclosure of changes to or waivers of corporate codes of ethics. Because the nature of amendments or waivers can vary, we expect the text of Item 5.05 to include different topics within different filings. We examine the population of these disclosures in Item 5.05 8-K filings from 2004 to 2020. While previous studies utilized small samples (fewer than 50 observations) to examine limited aspects of these filings, we use the population of these filings (...) from 2004 to 2020 (2121 8-K filings) to elucidate the nature and details of the disclosures. We assess whether Latent Dirichlet Allocation—a computational linguistics technique—can help discern the underlying topics represented in filings. While the Securities and Exchange Commission identifies two topics—amendments and waivers—the Latent Dirichlet Allocation analysis reveals four topics (three related to amendments): (1) code updates and clarifications; (2) combining codes of conduct for all officers and employees, or splitting codes to include a code directly applicable to senior financial officers; (3) codes of ethics waivers; and (4) substantive code changes. The overall trend is for fewer 8-Ks to be filed in recent years, with updates and clarifications becoming the predominant filing type. Our results further indicate that Item 5.05s related to updates and clarifications, and those related to combined or split codes, use fewer words and are more easily readable than those disclosing waivers or material code changes. Although we find no significant price reaction to Item 5.05 8-K filings, we find significant trading volume and volatility reactions, suggesting that these disclosures could give rise to differences in opinion among investors, which is consistent with the US Senate's assertion that these disclosures are of interest to investors. (shrink)

In the later Byzantine age, historical sources mention many examples of prophecies concerning Chremetismomancy, the divination by horses' neighs. As far as we know, however, we have no earlier documents about this practice from ancient or from medieval Greece. Under the Komnenoi and Palaiologoi, to the contrary, important prophetic neighs are quoted by Anna Komnene, by Niketas Choniates and Nikephoros Gregoras. Wonders which were worked by neighing horses are of very great political consequence, relating to crucial moments such as an (...) emperor's military victories, a prince's succession to the imperial throne or the deposition of a ruler. In Gregoras' Roman History, it is not a living animal responsable for the nocturnal neighs, but a painted one at a chapel in the palace. It is very interesting to examine these narrative plots and historical accounts, as they convey many informations about Byzantine society. In particular, the strong disposition for magic, even at top-level of the society, should be emphasized. The philomantic emperors par excellence are Manuel I Komnenos and Andronikos II Palaiologos, the author of a themation, an astrological interpretation of horses' neighs, together with his faithful Logo the tes Theodoros Metochites, an expert at astrology and hemerology. The advance of such divinatory practices in the late Byzantine centuries should be related to home instability and enemies' threats on the boundaries. Chremetismomantic omina clearly focus on this particular climate of terror and uncertainty which forms the ideal ground for any attempt to foretell the future. Therefore, these practices were no laughing matter for Byzantine writers and their readers: only Nicetas Choniates' shy irony may argue us out of believing this. (shrink)

Razão e Devoção no Advaita Vedānta: Madhusūdana Sarasvatī e o Bhagavad Gītā 1 Resumo: O artigo tem por objetivo empreender a análise dos princípios constitutivos da práxis devocional proposta pelo Bhagavad Gītā, segundo a interpretação do filósofo Madhusūdana Sarasvatī. Excelso representante do Advaita Vedānta, Madhusūdana Sarasvatī buscou incorporar as práticas devocionais à epistemologia tradicional da escola, centrada num exercício radical de reflexão racional, em sintonia com os ensinamentos do filósofo fundador Śaṅkarācārya. Devoto inarredável de Kṛṣṇa, Madhusūdana Sarasvatī cumpriu sua tarefa (...) filosófica em meio a uma interlocução fascinante com a escola Acintyabhedābheda Vedānta, fundada por Caitanya Mahāprabhu, de orientação predominantemente devocionalista vaiṣṇava.Palavras-chave: Devoção. Bhakti. Madhusūdana Sarasvatī. Bhagavad Gītā. Vedānta. Reason and Devotion in Advaita Vedānta: Madhusūdana Sarasvatī and the Bhagavad Gītā: The article aims to undertake the analysis of the constitutive principles of devotional praxis proposed by the Bhagavad Gītā, in accordance with philosopher Madhusūdana Sarasvatī’s interpretation. A great representative of Advaita Vedānta, Madhusūdana Sarasvatī sought to incorporate devotional practices into the school’s traditional epistemology, centered around a radical exercise of rational reflection, in line with the teachings of philosopher and founder Śaṅkarācārya. A great devotee of Kṛṣṇa, Madhusūdana Sarasvatī fulfilled his philosophical task in the midst of a fascinating dialogue with the school Acintyabhedābheda Vedānta, founded by Caitanya Mahāprabhu, of a predominant vaiṣṇava devotionalist orientation. Key-words: Devotion. Bhakti. Madhusūdana Sarasvatī. Bhagavad Gītā. Vedānta. Raison et Dévotion dans Advaita Vedānta: Madhusūdana Sarasvatī et la Bhagavad Gītā Résumé: L'article vise à entreprendre l'analyse des principes constitutifs de la praxis dévotionnelle proposée par le Bhagavad Gītā, selon l'interprétation du philosophe Madhusūdana Sarasvatī. Représentant notable d'Advaita Vedānta, Madhusūdana Sarasvatī a cherché à incorporer les pratiques de dévotion dans l'épistémologie traditionnelle de son école, centrée sur un exercice radical de réflexion rationnelle, conformément aux enseignements du philosophe fondateur Śaṅkarācārya. Un ardent dévot de Kṛṣṇa, Madhusūdana Sarasvatī a accompli sa tâche philosophique au milieu d'un dialogue fascinant avec l'école Acintyabhedābheda Vedānta, fondée par Caitanya Mahāprabhu, et dont l’ orientation est principalement dévotionnelle vaiṣṇava. Mots clés: Dévotion. Bhakti. Madhusūdana Sarasvatī. Bhagavad Gītā. Vedānta. Data de registro: 30/07/2020 Data de aceite: 21/10/2020 1 As palavras transliteradas do sânscrito seguem as normas do International Alphabet of Sanskrit Transliteration. Todas as traduções de originais em sânscritos foram feitas pelo autor. (shrink)