From the Hippocratic Oath on, deontological codes and other professional self-regulation mechanisms have been used to legitimize and identify professional groups. New technological challenges and, above all, changes in the socioeconomic environment require adaptable codes which can respond to new demands.We assume that ethical codes for professionals should not simply focus on regulative functions, but must also consider ideological and educative functions. Any adaptations should take into account both contents (values, norms and recommendations) and the drafting process itself.In this article (...) we propose a process for developing a professional ethical code for an official professional association (Colegio Oficial de Ingenieros Industriales de Valencia (COIIV) starting from the philosophical assumptions of discursive ethics but adapting them to critical hermeneutics.Our proposal is based on the Integrity Approach rather than the Compliance Approach. A process aiming to achieve an effective ethical document that fulfils regulative and ideological functions requires a participative, dialogical and reflexive methodology. This process must respond to moral exigencies and demands for efficiency and professional effectiveness.In addition to the methodological proposal we present our experience of producing an ethical code for the industrial engineers’ association in Valencia (Spain) where this methodology was applied, and we evaluate the detected problems and future potential. (shrink)

El presente artículo pretende acercarse a la propuesta de una concepción republicana de la ética empresarial realizada por la Escuela de Erlangen que se ha convertido en una referencia ineludible a nivel europeo. Esta propuesta, fundamentada en el constructivismo de la Escuela de Erlangen y la ética del discurso de la Escuela de Frankfurt, empezó a fraguarse a finales de los años ochenta en Alemania y define a la empresa como una institución con responsabilidades y deberes públicos. Con este artículo (...) se pretende mostrar una concepción de la ética empresarial sólida y coherente, tanto desde el punto de vista teórico como práctico, dada su capacidad de integrar las exigencias éticas con los aspectos organizativos, su proximidad a la praxis y su sistematicidad. The main purpose of this paper is to present the proposals of the Erlangen School for a republican conception of business ethics, which has become a key reference in the European context. Republican business ethics, based on the constructivism of the Erlangen School and the discourse ethics of the Frankfurt School, began to take shape at the end of the eighties in Germany and defines the company as "an institution with public responsibilities and duties". Throughout this article I will attempt to present a solid and coherent conception of business ethics, from both the theoretical and the practical points of view. Republican business ethics is capable of integrating ethical claims with organizational aspects, it comes close to praxis and it is systematic. (shrink)

From the Hippocratic Oath on, deontological codes and other professional self-regulation mechanisms have been used to legitimize and identify professional groups. New technological challenges and, above all, changes in the socioeconomic environment require adaptable codes which can respond to new demands.We assume that ethical codes for professionals should not simply focus on regulative functions, but must also consider ideological and educative functions. Any adaptations should take into account both contents (values, norms and recommendations) and the drafting process itself.In this article (...) we propose a process for developing a professional ethical code for an official professional association (Colegio Oficial de Ingenieros Industriales de Valencia (COIIV) starting from the philosophical assumptions of discursive ethics but adapting them to critical hermeneutics.Our proposal is based on the Integrity Approach rather than the Compliance Approach. A process aiming to achieve an effective ethical document that fulfils regulative and ideological functions requires a participative, dialogical and reflexive methodology. This process must respond to moral exigencies and demands for efficiency and professional effectiveness.In addition to the methodological proposal we present our experience of producing an ethical code for the industrial engineers’ association in Valencia (Spain) where this methodology was applied, and we evaluate the detected problems and future potential. (shrink)

With the creation of the European Higher Education Area, universities are undergoing a significant transformation that is leading towards a new teaching and learning paradigm. The competencies approach has a key role in this process. But we believe that the competence approach has a number of limitations and weaknesses that can be overcome and supplanted by the capabilities approach. In this article our objective is twofold: first, make a critical analysis of the concept of competence as it is being used (...) in higher education, identifying its limitations and weaknesses; and second, present the potential of the capabilities approach for higher education and review its complementarity to the competence approach.We begin with a brief characterisation of the capabilities approach and its implications for education. Then we examine some implications of the competencies approach in higher education and the reasons that led us to choose the DeSeCo proposal for comparison with the capability approach. We then go on to compare the two approaches, addressing 1) the aims of education and 2) the concept of competence and capability. Finally, we address the implications of incorporating the capabilities approach in learning and teaching in higher education. (shrink)

Agricultural engineers’ jobs are especially related to sustainability and earth life issues. They usually work with plants or animals, and the aim of their work is often linked to producing food to allow people to improve their quality of life. Taking into account this dual function, the moral requirements of their day-to-day professional practice are arguably greater than those of other professions.Agricultural engineers can develop their ability to live up to this professional responsibility by receiving ethical training during their university (...) studies, not only by taking courses specifically devoted to ethics, but also by having to deal with moral questions that are integrated into their technical courses through a program of Ethics Across the Curriculum (EAC).The authors feel that a suitable pedagogical technique for achieving this goal is the use of moral dilemmas, following Kohlberg’s theory of levels of morality (1981), with the final objective of attaining a post-conventional level. This paper examines the possibilities and limitations of using moral dilemmas as a pedagogical technique for training agricultural engineers. The cases, discussions, and evaluation used in the Agricultural Engineering Department of the Technical University of Valencia (Spain) are also presented. (shrink)

Cultural diversity is an increasingly important phenomenon that affects not only social and political harmony but also the cohesion and efficiency of organisations. The problems that firms have with regard to managing cultural diversity have been abundantly studied in recent decades from the perspectives of management theory and moral philosophy, but there are still open questions that require deeper reflection and broader empirical analysis. Managing cultural diversity in organisations is of prime importance because it involves harmonising different values, beliefs, credos (...) and customs, and, in essence, human identity. Taking into consideration these cultural differences and harmonising them is a human rights issue and a central dimension of corporate social responsibility. Here we are going to focus on theoretical reflection about the ideas that lie behind corporate policies and organisational initiatives that deal with cultural diversity. The aim of our paper is twofold: to present a critical reflection on the ideology of tolerance, and propose an ideology of respect for dealing with cultural diversity. We start by presenting the plurality of interpretations of the concept of ideology, and justify its applicability to the field of cultural diversity. We then reflect on the differences between “tolerance” and “respect” and identifying the practical implications for managing cultural diversity. And finally, we propose a culture of respect that goes beyond tolerance and complements and legitimizes the “business case” perspective for managing cultural diversity in companies. The ideology of respect is based on the Kantian tradition and on the discursive approach where rational dialogue and argumentation are considered the legitimate process for creating a culture of intercultural respect. From this theoretical discussion of the key philosophical concepts we can suggest some general principles for managing cultural diversity in organisations. (shrink)

El cuestionamiento del sistema capitalista de mercado tiene una larga trayectoria, pero en las últimas décadas se han incrementado las propuestas que pretenden ofrecer alternativas a un sistema de mercado que favorece a los más aventajados e incrementa la desigualdad (Piketty 2014; Stiglitz 2013). Estas propuestas han surgido desde la experiencia de que el modelo actual dominante de capitalismo consumista es insostenible medioambientalmente e injusto socialmente.

Multinational enterprises have continued their increase during the last decades. What these companies do and how they do, determines not only the economic development of countries, but also their social and cultural development. This enormous power implies responsibility and new challenges.If we also take into account the role of multinational enterprises in what has been called sustainable development, we see that their importance is still more decisive.

At the World Economic Forum meeting in year 2000 in Davos the economic challenges for the next millennium were presented and analysed. The role of the Internet and communications in the development of the global economy were the central theme of the meeting and the evident inefficiency of traditional control mechanisms was highlighted. This situation implies greater responsibility for management for two fundamental reasons: first because management are ultimately responsible for the fortunes of their organizations, and second because they have (...) more freedom to act. I believe that the Davos manifesto (1973) of discourse is of incalculable value, but we also believe that it has a series of important weaknesses from the ethical point of view. My proposal is for a transformational review centred on the ethics of discourse and using as a starting point a conviction of the important role of the manager in the development of ethics in organizations. In this article I intend to examine the need, and the opportunity, to develop an ethical code for professional managers based on discourse ethics. (shrink)

Agricultural engineers’ jobs are especially related to sustainability and earth life issues. They usually work with plants or animals, and the aim of their work is often linked to producing food to allow people to improve their quality of life. Taking into account this dual function, the moral requirements of their day-to-day professional practice are arguably greater than those of other professions.Agricultural engineers can develop their ability to live up to this professional responsibility by receiving ethical training during their university (...) studies, not only by taking courses specifically devoted to ethics, but also by having to deal with moral questions that are integrated into their technical courses through a program of Ethics Across the Curriculum (EAC).The authors feel that a suitable pedagogical technique for achieving this goal is the use of moral dilemmas, following Kohlberg’s theory of levels of morality (1981), with the final objective of attaining a post-conventional level. This paper examines the possibilities and limitations of using moral dilemmas as a pedagogical technique for training agricultural engineers. The cases, discussions, and evaluation used in the Agricultural Engineering Department of the Technical University of Valencia (Spain) are also presented. (shrink)

The aim of this article is to analyse the Report on good corporate governance (Olivencia Report) from an ethical point of view. This report was drawn up by a group of experts at the request of the National Commission of the Spanish Stock Exchange Commission (Comisión Nacional del Mercado de Valores), in winter 1998, and began to be implemented over late 1998.This paper is the result of several sessions of discussions with businessmen and managers about the role that can be (...) played by the Olivencia Report, its virtues and weaknesses. (shrink)

This article introduces the important issue of communicating with small firms about ethical issues. Evidence from two research projects from the U.K. and Spain are used to indicate some of the important issues and how small firms may differ from large firms in this area. The importance of informal mechanisms such as the influence of friends, family and employees are highlighted, and the likely ineffectiveness of formal tools such as Codes and Social and Ethical Standards suggested. Further resarch in the (...) area of small firms and ethics is essential. (shrink)

Social science research, whether observational or interventional, is confronted with situations where the dignity of participants and respect for cultural practices can be seriously affected. The aim of this article is twofold. Firstly, we will reflect on the ethical challenges facing social science research with special consideration of research in contexts of vulnerability. Secondly, we will propose the Kantian sense of respect as a normative framework to guide social science research.

Roger Boscovich, belonging to XVIII century, halfway from Newton to Faraday, is traditionally considered as a newtonian philosopher. Nevertheless, following Berkson’s suggestion, he could be a Field Theory forerunner. In this work, we will try to go on with the idea of this suggestion in order to show this possible Boscovich’s contribution.

The current economic crisis is forcing us to reflect on where we have gone wrong in recent years. In the search for responsibilities some have looked to Business Schools and Administration Departments. It is surprising that this situation has come about despite the fact that Business Ethics and Social Corporate Responsibility have been taught in business schools for years. Without wanting to place all the blame on higher education institutions, but from a critical perspective and assuming responsibility, we believe it (...) is necessary to reflect rigorously on how to train leaders for the future and how we can best educate responsible Managers. In this article our objective is to reflect on the two factors which influence the training of responsible Managers: management discourse theory and the ethos of the institutions training future Managers. The central point of our article will be to argue for the need to develop an institutional ethos in Administration Faculties and business schools which is consistent with the responsibility discourse we propose and with the aim of providing high quality technical and moral training. Our central argument is that institutional ethos has enormous educational power and that the moral climate of an institution has a major influence on students' ideas, values and behaviours. The second argument for this main point is that corporate ethos can be managed and modulated. It is a process of cultural change which requires time and the setting up of specific initiatives to achieve the organisation that we want. (shrink)

Traditionally, liberals have confined religion to the sphere of the ‘private’ or ‘non-political’. However, recent debates over the place of religious symbols in public spaces, state financing of faith schools, and tax relief for religious organisations suggest that this distinction is not particularly useful in easing the tension between liberal commitments to equality on the one hand, and freedom of religion on the other. This article deals with one aspect of this debate, which concerns whether members of religious communities should (...) receive exemptions from regulations that place a distinctively heavy burden on them. Drawing on Habermas’ understanding of churches as ‘communities of interpretation’, we explore possible alternatives to both the ‘rule-and-exemption’ approach and the ‘neutralist’ approach. Our proposal rests on the idea of mutual learning between secular and religious perspectives. On this interpretation, what is required is (i) the generation and maintenance of public spaces in which there could be discussion and dialogue about particular cases, and (ii) evaluation of whether the basic conditions of moral discourse are present in these spaces. Thus deliberation becomes a touchstone for the building of a shared democratic ethos. (shrink)

El objetivo de este artículo es analizar las aportaciones que los avances en neuroética tienen en la toma de decisiones en las empresas. Empezaremos por cuestionar el paradigma dominante de la toma de decisiones empresariales desde el análisis crítico de los presupuestos epistemológicos de la teoría económica liberal, así como desde las perspectivas de las ciencias cognitivas y sus aportaciones al análisis del comportamiento humano. Continuaremos presentando dos grandes modelos de toma de decisiones éticas que se basan en la creación (...) de sentido intuitivo y que tienen sus fundamentos en los avances de las neurociencias. Concluiremos con breves observaciones críticas. (shrink)

We present a comprehensive empirical evaluation of the ACT‐R–based model of sentence processing developed by Lewis and Vasishth (2005) (LV05). The predictions of the model are compared with the results of a recent meta‐analysis of published reading studies on retrieval interference in reflexive‐/reciprocal‐antecedent and subject–verb dependencies (Jäger, Engelmann, & Vasishth, 2017). The comparison shows that the model has only partial success in explaining the data; and we propose that its prediction space is restricted by oversimplifying assumptions. We then implement a (...) revised model that takes into account differences between individual experimental designs in terms of the prominence of the target and the distractor in memory‐ and context‐dependent cue‐feature associations. The predictions of the original and the revised model are quantitatively compared with the results of the meta‐analysis. Our simulations show that, compared to the original LV05 model, the revised model accounts for the data better. The results suggest that effects of prominence and variable cue‐feature associations need to be considered in the interpretation of existing empirical results and in the design and planning of future experiments. With regard to retrieval interference in sentence processing and to the broader field of psycholinguistic studies, we conclude that well‐specified models in tandem with high‐powered experiments are needed in order to uncover the underlying cognitive processes. (shrink)

A new, expanded, and reorganized edition of a collection of texts that present a fuller scope to Guattari's thinking from 1977 to 1985. This new edition of Soft Subversions expands, reorganizes, and develops the original 1996 publication, offering a carefully organized arrangement of essays, interviews, and short texts that present a fuller scope to Guattari's thinking from 1977 to 1985. This period encompasses what Guattari himself called the “Winter Years” of the early 1980s—the ascent of the Right, the spread of (...) environmental catastrophe, the rise of a disillusioned youth with diminished prospects for career and future, and the establishment of a postmodernist ideology that offered solutions toward adaptation rather than change—a period with discernible echoes twenty years later. Following Semiotext's release last season of the new, expanded edition of Chaosophy: Texts and Interviews 1972–1977, this book makes Guattari's central ideas and concepts fully available in the format that had been best suited to Guattari's temperament: the guerrilla-styled intervention of the short essay and interactive dialogue. This edition includes such previously unpublished, substantive texts as “Institutional Intervention” and “About Schools,” along with new translations of “War, Crisis, or Life” and “The Nuclear State,” interviews and essays on a range of topics including adolescence and Italy, dream analysis and schizo-analysis, Marcel Proust and Jimmy Carter, as well as invaluable autobiographical documents such as “I Am an Idea-Thief” and “So What.”. (shrink)

The widespread critical evidence surrounding executive compensation of listed corporations has boosted shareholder activism in recent decades. The say-on-pay (SOP) mechanism—a vote in which shareholders express their (dis)agreement with executive pay designs—is one of the corporate governance mechanisms that has led to this activism among listed firms. Merging agency and socioemotional wealth (SEW) arguments, this paper analyzes how effective SOP voting results are among listed family firms in terms of CEO compensation efficiency and equity. Using a sample of UK listed (...) firms from 2011 to 2018, our results show that SOP effectiveness is positively influenced by family ownership and is strongly moderated by family involvement in management and in governance as well as by family generation. Our findings stress the strong family effect and the ethical perceptions of family shareholders on SOP voting, showing how family participation in the firm encourages fairer and more aligned CEO compensation packages. SOP institutional and practical implications oriented to preserve shareholder value and family wealth are finally outlined. (shrink)

This book applies Augustine's thought to current questions of teaching and learning. The essays are written in an accessible style and is not intended just for experts on Augustine or church history.

This paper decribes the theoretical and methodological issues involved in the social shaping of technology and work, with particular reference to human centred computer integrated manufacturing (CIM) systems. Conventional approaches to the understanding and shaping of the relationship between technology, work and human development are criticised, and an alternative, human centred approach is outlined. The methods and processes whereby the design of human centred CIM systems may be shaped and evaluated are then described and appraised.

This article argues that libation, often associated with the ancestors, artefacts, images and pre-Christian religious devotions, constitutes sources for articulating authentic African cultural history of Obang community in the Northwest Region of Cameroon. It highlights that among traditional memory carriers, the ritual of libation remains trust worthy and pervasive, even among communities challenged by globalisation and colonising effects of Christianity. The article demonstrates the immense potentials of libation as an epitome and stabiliser of cultural memory, and a maxim in cultural (...) resilience in contemporary Africa. Thus, the article calls for revisiting this ancient ritual to expose its potentials as a veritable memory repertoire in cultural-historical studies, especially at a time when social change and modernism continue to challenge the memories of traditional societies. (shrink)

In recent years, after various scandals, the role of auditors has been called into question, even casting doubt on whether their reports reliably reflect the true financial situation of the auditee, especially when this situation is not good. Normative changes in the way auditors have to rate certain questions provide a good opportunity to study this problem. These changes have acquired great relevance among the factors involved in studying audit quality. Thus, the present study analyzed the effect of the normative (...) change that took place in Spain in December 2010, related to opinions modified for going-concern uncertainties. Until that date, the auditor’s uncertainty about the company’s going-concern status led to a qualified opinion. However, under the new regulation, it became an opinion that included an explanatory paragraph stating the reasons for concern, which was considered less serious. In all, 152 small- and medium-sized enterprises that had begun bankruptcy proceedings were studied. Expert systems were used for their analysis, based on classification trees assembled through boosting and bagging. In addition, the logistic regression was used as baseline to compare previous methods. The main result obtained was that a change in the norm that catalogs the going-concern issue as less serious made auditors more likely to report this situation, thus questioning the audit quality. (shrink)