This paper examines the relationships between corporate governance and corporate sustainability by focusing on two main components of companies’ governance structure: boards of directors and investor relations officers. We propose an original empirical strategy based on the 120 biggest French capitalizations for the year 2013, allowing us to measure boards of directors’ independence and expertise, as well as investor relations officers’ convictions and communication on corporate sustainability. Our results show that corporate governance has an ambiguous impact on corporate sustainability because (...) of opposing forces: internal, external and intermediate forces. On the one hand, the higher the proportion of inside directors, the higher the company’s environmental and governance performance, while the higher the proportion of general experts in the board room, the lower the company’s governance performance. On the other hand, investor relations officers’ beliefs that corporate sustainability is primarily driven by investors’ ethical values appear negatively related to companies’ governance performance. In sum, corporate sustainability appears positively related to internal forces and negatively related to external forces. The results of this study demonstrate the need to carry out efforts to train BoDs and IROs to respond to corporate sustainability and to take more of a leadership role in this area. (shrink)

We examine whether a taxpayer’s decision to choose a taxpayer-favorable characterization of income is associated with contextual and individual dimensions of that decision. Using a 2 × 2 factorial experimental design, we manipulate the prevailing social norm on whether there is a general belief that a specific form of income should be characterized as a capital gain or as ordinary income, and the group affiliation on whether the individual is making a tax characterization decision as a sole proprietor or as (...) a member of a group practice. Moreover, we measure participants’ fairness perception of characterizing the income as capital gains versus ordinary. We study the decisions of 180 graduate business and accounting students from two US business schools to explore these dimensions using a tax-ambiguous income situation. Results indicate that both contextual and individual dimensions impact taxpayer decisions. Specifically, the social norm and fairness perception of characterizing income as capital gains affects the likelihood of choosing such a characterization. Being a sole proprietor or a member of a group practice does not have any significant main effect. However, relative to all other conditions, taxpayers are most likely to characterize income as capital gains when both the social norms are for capital gains characterization and when the taxpayer is a member of a group practice. Results remain largely robust to a variety of alternative explanations. We conclude the paper with a discussion of our findings and their implications for tax policy, enforcement, and research. (shrink)

The paper addresses the problem of imaginative resistance in science, that is, why and under what circumstances imagination sometimes resists certain scenarios. In the first part, the paper presents and discusses two accounts concerning the problem and relevant for the main thesis of this study. The first position is that of Gendler (Journal of Philosophy 97:55–81, 2000), (Gendler, in: Nichols (ed) The Architecture of the Imagination: New essays on pretence, possibility and fiction, Oxford University Press, New York, 2006a), (Gendler & (...) Liao, in: Gibson, Carroll (eds) The routledge companion to philosophy of literature, Routledge, New York, 2016), according to which imaginative resistance mainly concerns evaluative scenarios, presenting deviant moral attitudes. The second account examined is that of Kim et al. (in: Cova, Réhault (eds) Advances in experimental philosophy of aesthetics, Bloomsbury, London, 2018), who insisted on the link between imaginative resistance on the one hand and counterfactual and counterdescriptive scenarios on the other. In the light of both theories, this paper discusses the importance of addressing the problem of imaginative resistance in the scientific enterprise in the light of some mechanisms of embodied simulation, based on the activity of mirror neurons and investigated within the framework of the Embodied Simulation Theory. (shrink)

A substantial body of experimental evidence has demonstrated that labels have an impact on infant categorization processes. Yet little is known regarding the nature of the mechanisms by which this effect is achieved. We distinguish between two competing accounts: supervised name‐based categorization and unsupervised feature‐based categorization. We describe a neurocomputational model of infant visual categorization, based on self‐organizing maps, that implements the unsupervised feature‐based approach. The model successfully reproduces experiments demonstrating the impact of labeling on infant visual categorization reported in (...) Plunkett, Hu, and Cohen (2008). It mimics infant behavior in both the familiarization and testing phases of the procedure, using a training regime that involves only single presentations of each stimulus and using just 24 participant networks per experiment. The model predicts that the observed behavior in infants is due to a transient form of learning that might lead to the emergence of hierarchically organized categorical structure and that the impact of labels on categorization is influenced by the perceived similarity and the sequence in which the objects are presented. The results suggest that early in development, say before 12 months old, labels need not act as invitations to form categories nor highlight the commonalities between objects, but they may play a more mundane but nevertheless powerful role as additional features that are processed in the same fashion as other features that characterize objects and object categories. (shrink)

In spatial sequence synaesthesia ordinal stimuli are perceived as arranged in peripersonal space. Using fMRI, we examined the neural bases of SSS and colour synaesthesia for spoken words in a late-blind synaesthete, JF. He reported days of the week and months of the year as both coloured and spatially ordered in peripersonal space; parts of the days and festivities of the year were spatially ordered but uncoloured. Words that denote time-units and triggered no concurrents were used in a control condition. (...) Both conditions inducing SSS activated the occipito-parietal, infero-frontal and insular cortex. The colour area hOC4v was engaged when the synaesthetic experience included colour. These results confirm the continued recruitment of visual colour cortex in this late-blind synaesthetes. Synaesthesia also involved activation in inferior frontal cortex, which may be related to spatial memory and detection, and in the insula, which might contribute to audiovisual integration related to the processing of inducers and concurrents. (shrink)

Objetivo: Analizar los riesgos psicosociales sufridos durante la pandemia por docentes. Método: Análisis descriptivo correlaciones y de comparación de medias. Muestra: 265 docentes no universitarios. Instrumentos: Cuestionario validado extraído de UNIPSICO Battery, Evaluación del Burnout- BAT y Escala de Inseguridad Laboral y cuestionario ad-hoc para medir recursos, información, medidas e impacto. Resultados: Inequidad seguido de sobrecarga son los mayores riesgos. Perciben falta de justicia organizacional, conflicto de rol e interpersonal, mayor carga de trabajo. Apoyo social alto. Recursos, información y medidas (...) insuficientes y un impacto moderado-alto en su desempeño profesional. Valores no significativos en cuanto a burnout y salud. (shrink)

The extent to which judges in the American federal system and in England and Wales respond to sanctions, in their codes of civil procedure, for non-compliance with those rules, varies according to which of two ‘philosophies of justice’ are prevalent in the judicial culture. Taking as a starting point the application of the ‘ultimate’ sanction, that of exclusion from the trial itself, in the two jurisdictions, the article first draws out the features of the two philosophies, finding them surprisingly similar (...) in both jurisdictions. The article thereafter proposes that the choice of philosophy ought not to rest with individual judges but with the system, as structured in rules, thus suggesting a limited formalist approach to civil procedure. (shrink)

A propósito de una reciente biblografía, este trabajo apunta algunas cuestiones esenciales de la teoría del derecho de Grocio, y en relación con ella algunos puntos importantes de la filosofía de Vico.Related with a recent bibliography, this paper arises some fundamental questions about Grocio's legal theory and the relationship it has with Vico's philosophy.

The outbreak of SARS-CoV-2 has exposed a shared condition of vulnerability on a global scale. How can we use vulnerability as an effective paradigm in order to foster collective political initiatives? This essay claims that the idea of care is key to understand the vulnerability framework as being both an epistemic and a political resource to address ethical issues. The first half of the essay recollects several arguments in Adriana Cavarero’s and Judith Butler’s most recent works, insofar as both theorists (...) have insisted on the notion of vulnerability in order to interpret contemporary political mobilizations. The second part of the essay retraces a constellation of practices of care in the works of several Black and decolonial feminist thinkers situated in different socio-political contexts. Whereas for Christina Sharpe and Saidiya Hartman the focus is on the matter of Blackness and Black lives in their constitutive vulnerability, both Cristina Rivera Garza’s and Sayak Valencia’s works remarkably insist on the specific socio-political context of today’s Mexico. These authors urge the readers to adopt a critical posture when encountering official narratives, also because in their texts they exhibit their own vulnerability. For them, writing, their writing is an ethical demand to imagine alternatives and to foster new entanglements between bodies persisting on the margins, at the limits of the norms that regulate legibility. (shrink)

A study on the complex relationship between Platonism and the East, and on the Neoplatonic interpretations of some eastern cults in the Roman world, including Isis, Magna Mater, Mithras, and Sol Invictus.

Ontologies represent the standard way to model the knowledge about specific domains. This holds also for the legal domain where several ontologies have been put forward to model specific kinds of legal knowledge. Both for standard users and for law scholars, it is often difficult to have an overall view on the existing alternatives, their main features and their interlinking with the other ontologies. To answer this need, in this paper, we address an analysis of the state-of-the-art in legal ontologies (...) and we characterise them along with some distinctive features. This paper aims to guide generic users and law experts in selecting the legal ontology that better fits their needs and in understanding its specificity so that proper extensions to the selected model could be investigated. (shrink)

Ontologies represent the standard way to model the knowledge about specific domains. This holds also for the legal domain where several ontologies have been put forward to model specific kinds of legal knowledge. Both for standard users and for law scholars, it is often difficult to have an overall view on the existing alternatives, their main features and their interlinking with the other ontologies. To answer this need, in this paper, we address an analysis of the state-of-the-art in legal ontologies (...) and we characterise them along with some distinctive features. This paper aims to guide generic users and law experts in selecting the legal ontology that better fits their needs and in understanding its specificity so that proper extensions to the selected model could be investigated. (shrink)

Ontologies represent the standard way to model the knowledge about specific domains. This holds also for the legal domain where several ontologies have been put forward to model specific kinds of legal knowledge. Both for standard users and for law scholars, it is often difficult to have an overall view on the existing alternatives, their main features and their interlinking with the other ontologies. To answer this need, in this paper, we address an analysis of the state-of-the-art in legal ontologies (...) and we characterise them along with some distinctive features. This paper aims to guide generic users and law experts in selecting the legal ontology that better fits their needs and in understanding its specificity so that proper extensions to the selected model could be investigated. (shrink)

With every new recursive relation R on a recursive model , we consider the images of R under all isomorphisms from to other recursive models. We call the set of Turing degrees of these images the degree spectrum of R on , and say that R is intrinsically r.e. if all the images are r.e. C. Ash and A. Nerode introduce an extra decidability condition on , expressed in terms of R. Assuming this decidability condition, they prove that R is (...) intrinsically r.e. if and only if a natural recursive-syntactic condition is satisfied. We show that, while a recursive non-intrinsically r.e. relation may have a two element degree spectrum, a non-intrinsically r.e. relation which satisfies the Ash–Nerode decidability condition has an infinite degree spectrum. We also study several related decidability conditions and their effects on the degree spectra, including some conditions which are sufficient to obtain every r.e. degree in a spectrum. (shrink)

In this paper, I defend a tripartite metaphysics of intentional mental states, according to which mental states are divided into subject, content, and attitude, against recent attempts at eliminating the attitude component (e.g., Montague, Oxford studies in philosophy of mind, 2022, 2, Oxford University Press). I suggest that a metaphysics composed of only subject and content cannot account for (a) multisensory perceptual experiences and (b) phenomenological differences between episodes of perception and imagination. Finally, I suggest that some of the motivations (...) behind the rejection of the attitude component can be accommodated within the tripartite framework. (shrink)

Some philosophers claim that perception immediately and prima facie justifies belief in virtue of its phenomenal character (Huemer, Skepticism and the veil of perception. Rowman & Littlefield, Lanham, 2001; Pryor, There is immediate justification. In: Steup M, Sosa E (eds) Contemporary debates in epistemology. Blackwell, London (2014), pp. 181–202, 2005). To explain this special justificatory power, some appeal to perception’s presentational character: the idea that perceptual experience presents its objects as existing here-and-now (Chudnoff, Intuition. Oxford University Press, Oxford, 2013; Berghofer, (...) Husserl Stud 34(2):145–170, 2018). As some philosophers have noted, if perception justifies in virtue of its presentational character alone, the kind of content perception has should not matter for perceptual justification; more precisely, it should not matter whether perceptual content is propositional or not (e.g., Smithies, The epistemic role of consciousness. Oxford University Press, Oxford, 2019; Kriegel, Australas J Philos, 2021). However, most philosophers tend to resist this conclusion, holding that perception must be propositional in order to justify, on the ground that all our model of justification are propositional (e.g., Gauker, Philos Perspect 26(1):19–50, 2012). This paper challenges this claim. The paper consists of a negative and a positive part. In the negative part, I discuss and reject the master argument for the propositionality of perception; the conclusion is that propositional content is neither sufficient nor necessary to explain perception’s justificatory power. In the positive part, I take this conclusion seriously and outline an objectual model of perceptual justification. I define objectual attitudes as mental states whose content is not a full proposition, but a sub-propositional representational item, such as the representation of objects, properties, and kinds (Grzankowski and Montague, Non-propositional intentionality. Oxford University Press, Oxford, 2018), and show that it is plausible that some perceptions and some beliefs are attitudes of this kind. I then argue that objectual perceptual experiences have the right kind of phenomenal character and the right kind of structure to serve for immediate prima facie justification. I conclude by defending my objectual model from three objections. (shrink)

Regulatory schema has shifted from government to governance-based systems. One particular form that has emerged at the international level is the multi-stakeholder voluntary code of conduct (MSVC). We argue that such codes are not only simply mechanisms by which various stakeholders attempt to govern the action of the corporation but also systems by which each stakeholder attempts to gain or retain some legitimacy goal. Each stakeholder is motivated by strategic legitimacy goal to join the code, and once a member, is (...) also required to assist in maintaining the institutional legitimacy of the code, resulting in “networked legitimacy.” We begin our analysis of these systems by first exploring the growth and structure of such MSVCs, and then building an analytical framework using strategic and institutional legitimacy as they apply to such MSVCs. We contribute to the codes of conduct literature by developing the construct of networked legitimacy from strategic and institutional legitimacy. We then apply our framework to the United Nations Global Compact, one of the predominant MSVCs today. In doing so, we: (1) demonstrate how different stakeholders are pursuing different types of legitimacy through their participation in the code, (2) examine the specific opportunities and risks in terms of what we have called “networked legitimacy” posed by the institutional design of actual MSVCs, and (3) create an argument for three pillars supporting the legitimacy of MSVCs. (shrink)

Both Michel Foucault and Barbara Cassin address Aristotle’s thought and the 5th century BCE sources attributed to the rhetorician Gorgias in order to reconstruct the history of the strategic exclusion of the Sophistics from the Western philosophical tradition. They retrace the scene of the rhetoric agon that Aristotle engaged with Gorgias. Both theorists’ arguments illuminate that the sophist has formulated an original account of political theatricality by talking about the scenes of the logos.

The article focuses on the prose works of several modern writers. All these works are united by the image of the musician and the motive of listening to the music. Thus, the music in the article is considered as an universal.First of all - problems of life and death, the main values of life, the opposition “sacred - infernal”. The purpose of the article is to investigate how the era of postmodern influenced the author's concept of music. In each of (...) the works the form of the narrative is subjective. As a rule, the reader gets acquainted with the act of self-reflection of the personage who is looking for a way out of the mazes of everyday life. Therefore, the impression of an author's absence is created. However, the picture of the personage’s inner life at the moment of experiencing his encounter with music helps to understand what the author's conception of the world is like. In each of the works - the tragic idea of the world as chaos, the unpredictability of reality dominates, so death is perceived as liberation. And on the boundary between “here” and “there”, “life” and “death” the person is accompanied by music. The authors of the article draw on such categories of narratology as the “point of view”, the “subject plan”, “elf-reflection”, as well as on analysis of the structure of the discourse and the structure of the narrative in it. (shrink)

This article discusses some aspects of the practice of complementary and traditional medicine in urban Mexico through a transcultural paradigm, hence it focuses on how medical knowledge are commodified as well as how a `travelling' medical knowledge acquires agency in a transculturation process. This study, while analysing different practices of Chinese and Japanese medicine, argues that oriental medicine is translated in at least two ways - a popular and a cosmopolitan form - that shape particular expressions of citizenship. The popular (...) form is carried out in low-income neighbourhoods and it focuses around a `Mexicanization' of oriental medicine and the reaffirmation of the popular as part of the national. Cosmopolitan medicine, on the other hand, is particularly practised in exclusive health spas and seeks to purge the popular out of the national and to incorporate `traditional' medicine as one of the multiple components of cosmopolitan consumption. The article argues that both popular and cosmopolitan expressions are important to understanding how complementary and oriental medicine have become not only part of a global market, but also part of a particular history of national and popular medical systems. (shrink)

Les débats sur la technique voient s'affronter souvent des positions tranchées entre technophiles et technophobes. On avancerait sans doute en déplaçant la question de la valeur et des dangers des artefacts techniques vers une réflexion philosophique plus profonde sur la technicisation de la vie et du monde, qui mérite généalogie et archéologie. Cet ouvrage, qui réunit plusieurs philosophes réputés de la question, veut à cet égard convoquer au débat les pensées de Martin Heidegger et de Michel Foucault qui ont permis (...) à travers leurs usages de la terminologie du Gestell et du dispositif de renouveler la question de la technique. Même si M. Foucault a été marqué par les analyses heideggériennes, il s'agit d'aller bien au-delà de la question des influences. Les langues d'appartenance de ces termes, leurs traductions deviennent aussi l'occasion d'explorer à nouveaux frais la complexité de la question. (shrink)

(2014). Transition to Crisis-Free Development: A Myth or Reality? World Futures: Vol. 70, No. 2, pp. 93-119.

Several theories propose that one of the core functions of inner speech (IS) is to support subjects in the completion of cognitively effortful tasks, especially those involving executive functions (EF). In this paper we focus on two populations who notoriously encounter difficulties in performing EF tasks, namely, people diagnosed with schizophrenia who experience auditory verbal hallucinations (Sz-AVH) and people within the Autism Spectrum Conditions (ASC). We focus on these two populations because they represent two different ways in which IS can (...) fail to help in EF tasks, which can be illustrative for other mental conditions. First, we review the main components of EF (Section 1). Then we explain the functions that IS is taken to perform in the domain of EF (Section 2) and review the evidence concerning problems about EF in the two populations of our study: Sz-AVH (Section 3) and ASC (Section 4). After this we further detail our account about what a properly functioning IS can do for both populations and how different IS profiles may impact EF performance: in the case of Sz-AVH, the uncontrolled and intrusive character of IS negatively affects EF performance, whereas in ASC, EF is not sufficiently supported by IS, given the tendency in this population to present a diminished use of IS (Section 5). We finally briefly discuss Attention Deficit/Hyperactivity Disorder (ADHD) and Developmental Language Disorders (DLD). (shrink)

In his Democratic justice and the social contract, Weale presents a distinctive contingent practice-dependent model of ‘democratic justice’ that relies heavily on a condition of just social and political relations among equals. Several issues arise from this account. Under which conditions might such just social and political relations be realised? What ideal of equality is required for ‘democratic justice’? What are its implications for the political ideal of citizenship? This paper focuses on these questions as a way to critically reconsider (...) Weale’s model. After presenting Weale’s procedural constructivism, I distinguish his model from an institutional practicedependent model, one salient example of which is Rawls’s political constructivism. This distinction allows for a formulation of the social and political equality required for justice in each case. The contingent model assumes that an equality of ‘status’ will generate just social practices, yet it fails to recognise that an equality of ‘role’ is also important to ensure citizens’ compliance. The paper ultimately seeks to show that the contingent model is insufficient to ensure that just social practices will become stable. (shrink)

A model is computable if its domain is a computable set and its relations and functions are uniformly computable. Let be a computable model and let R be an extra relation on the domain of . That is, R is not named in the language of . We define to be the set of Turing degrees of the images f under all isomorphisms f from to computable models. We investigate conditions on and R which are sufficient and necessary for to (...) contain every Turing degree. These conditions imply that if every Turing degree 0″ can be realized in via an isomorphism of the same Turing degree as its image of R, then contains every Turing degree. We also discuss an example of and R whose coincides with the Turing degrees which are 0′. (shrink)

We construct a recursive model , a recursive subset R of its domain, and a Turing degree x 0 satisfying the following condition. The nonrecursive images of R under all isomorphisms from to other recursive models are of Turing degree x and cannot be recursively enumerable.

Writing about secession is not an easy task for a political philosopher. Yet, writing about secession in India raises further practical and theoretical problems. The incredible task of professor Chandhoke’s book, Contested Secessions, is thus to provide a restatement of a liberal theory of secession, understood as a remedial right theory, which is still compatible with situations of contested secessions, such as those occurring in post-colonial societies like India. This paper focuses on two distinct yet related aspects of Chandhoke’s theory: (...) her distinctive version of remedial right theory, and her emphasis on a form of comprehensive pluralist liberalism. I argue that this approach might result in inconsistency due to the conflicting demands of these two approaches. If we take seriously Chandhoke’s political claim in favour of the legitimacy of what she calls “formal” democracy, further clarifications are needed with respect to the account of pluralism she proposes. (shrink)

We consider a recursive model and an additional recursive relation R on its domain, such that there are uncountably many different images of R under isomorphisms from to some recursive model isomorphic to . We study properties of the set of Turing degrees of all these isomorphic images of R on the domain of.