A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity over a period of 11 years. The study is based on theoretical insights drawn from institutional sociology and normativity production. It is framed both in the Italian situation, where assurance statements consistently include a narrow set of formal and procedural communications, and in an unsettled situation in the U.S., where assurance activity (...) is more incipient, but where experimentation in substantial assurance disclosure practices has more room to develop. Its main implication is that the diffusion of sustainability assurance and the creation of sustainability assurance disclosure norms are not without its cost: information quality does not increase with patterned practice. The results also point towards the noteworthy role of specific professionals in the earlier and later stages of assurance practice norms. They reveal a significant influence of non-Big4 firms in the diffusion of sustainability assurance disclosure norms. In contrast, the Big4 firms appear to be positively associated with the narrowing down of the assurance focus to a selected subset of this activity in later stages of the development of the assurance norm. In this regard, this study provides insight into the circumstantial—but relevant—carrier role of the Big4 firms in determining what “assurance” means. (shrink)

We discuss the principles for a primitive, object-linguistic notion of consequence proposed by ) that yield a version of Curry’s paradox. We propose and study several strategies to weaken these principles and overcome paradox: all these strategies are based on the intuition that the object-linguistic consequence predicate internalizes whichever meta-linguistic notion of consequence we accept in the first place. To these solutions will correspond different conceptions of consequence. In one possible reading of these principles, they give rise to a notion (...) of logical consequence: we study the corresponding theory of validity by showing that it is conservative over a wide range of base theories: this result is achieved via a well-behaved form of local reduction. The theory of logical consequence is based on a restriction of the introduction rule for the consequence predicate. To unrestrictedly maintain this principle, we develop a conception of object-linguistic consequence, which we call grounded consequence, that displays a restriction of the structural rule of reflexivity. This construction is obtained by generalizing Saul Kripke’s inductive theory of truth. Grounded validity will be shown to satisfy several desirable principles for a naïve, self-applicable notion of consequence. (shrink)

In this paper we argue that Sen's defence of liberal democracy suffers from a moralistic and pro-liberal bias that renders it unable to take pluralism as seriously as it professes to do. That is because Sen’s commitment to respecting pluralism is not matched by his account of how to individuate the sorts of preferences that ought to be included in democratic deliberation. Our argument generalises as a critique of the two most common responses to the fact of pluralism in contemporary (...) (i.e. post-Rawls) liberalism: a broadly procedural understanding of autonomy and the idea of deliberative democracy. That is to say, the difficulties with pluralism we identify can be traced back to the particular version of Kantian deontology prevalent in contemporary liberalism, and to the equally prevalent aspiration to ground political legitimacy in a moralised consensus. (shrink)

Substructural logics and their application to logical and semantic paradoxes have been extensively studied. In the paper, we study theories of naïve consequence and truth based on a non-reflexive logic. We start by investigating the semantics and the proof-theory of a system based on schematic rules for object-linguistic consequence. We then develop a fully compositional theory of truth and consequence in our non-reflexive framework.

Substructural logics and their application to logical and semantic paradoxes have been extensively studied, but non-reflexive systems have been somewhat neglected. Here, we aim to fill this lacuna, at least in part, by presenting a non-reflexive logic and theory of naive consequence (and truth). We also investigate the semantics and the proof-theory of the system. Finally, we develop a compositional theory of truth (and consequence) in our non-reflexive framework.

The original article was published without open access and with the copyright notice indicating © Springer Nature B.V. The article is now open access with the copyright residing with the authors.

Esta reseña artística, escrita especialmente por Carlos Arturo Fernández Uribe, está dedicada a un artista que tiene una innegable importancia en el espíritu de la marginalidad tipográfica. Fernández Uribe comenta los ejercicios que José Antonio Suárez dedicó a los vaciados de la colección Pizano, copias de obras clásicas utilizadas durante mucho tiempo en las clases de pintura y escultura de la Universidad Nacional de Colombia. Las relaciones entre el homenaje, el centón, la apropiación y la copia que van (...) de la literatura y la filosofía a las artes visuales son más que evidentes. (shrink)

A partir de mediados del siglo XIX, y como rechazo de la historiografía del arte subordinada a sistemas filosóficos universales, el Formalismo intenta desarrollar la Historia del Arte como disciplina científica a partir del principio de la autonomía artística. La expresión más acabada de los métodos formalistas se encuentra en los conceptos de Wolfflin y en su explicación del paso entre el Renacimiento y el Barroco. Las ideas del Formalismo tuvieron una resonancia permanente en el desarrollo de las vanguardias y (...) su interés por el predominio de la forma artística. Pero, de la misma manera, estas ideas participaron en la crisis de toda la Modernidad. En las últimas décadas han aparecido nuevas perspectivas que intentan recuperar sus aportes para la disciplina de la Historia del Arte y la práctica de la crítica. (shrink)

Hans Belting ofrece un nuevo método de acercamiento al icono denominado "narración histórica". Esta nueva perspectiva, en cierto modo cercana a la orientación hermenéutica, permite comprender el sentido de la iconografia anterior a la Era del Arte, a partir de su contextos histórico, social y político. En el caso del arte bizantino, el cual estaba orientado hacia las prácticas cultuales, esta nueva perspectiva interpretativa sobrepasa el ámbito de la Historia del Arte, dado que permite comprender, más allá de su mero (...) valor estético, la evolución de las creencias religiosas. (shrink)

El artículo se ocupa del problema del fin del arte estableciendo una relación entre el arte y la historia del arte, y resalta, además, la importancia de sus efectos teóricos y metodológicos sobre la historiografía del arte. Así, pretende establecer un vínculo entre la posibilidad y desarrollo de las disciplinas que se refieren al arte, como por ejemplo la historia del arte, y lo que se entiende como arte. Sin embargo, no se pretende ver el marco conceptual del arte como (...) el resultado de una historia exclusivamente filosófica, sino también ligado a su condición histórica y a la reflexión en torno a determinados conceptos y realidades históricamente dadas. (shrink)

Dentro de la sociología francesa actual, Gilles Lipovetsky se ha convertido de forma paulatina en uno de los sociólogos con mayor proyección internacional, con sus finos análisis sobre las sociedades postmodernas. En este artículo se plantea una revisión crítica de las principales líneas argumentativas que expone el autor francés. El objetivo es el de reflexionar sobre las limitaciones de su aproximación a los conceptos de postmodernidad, hipermodernidad, y consumo.

In this paper we study the axiomatic system proposed by Bourbaki for the Theory of Sets in the Éléments de Mathématique. We begin by examining the role played by the sign \(\uptau \) in the framework of its formal logical theory and then we show that the system of axioms for set theory is equivalent to Zermelo–Fraenkel system with the axiom of choice but without the axiom of foundation. Moreover, we study Grothendieck’s proposal of adding to Bourbaki’s system the axiom (...) of universes for the purpose of considering the theory of categories. In this regard, we make some historical and epistemological remarks that could explain the conservative attitude of the Group. (shrink)

The aim of this text is to examine the issue of truth telling in doctor-patient relationships, namely in the case of terminal patients. We analyze the problems and attitudes regarding truth telling that there are present when patients suffer from mortal diseases. We conclude that it is very important to keep a fluent and truthful communication in the doctor-patient relationship. We also examine and stress the role that general practitioners can play in the care of terminal patients at their home (...) and with their friends and/or relatives. (shrink)

We analyze the prestige of 1,500 scholars in economics, sociology, and management who have Spanish and French institutional affiliations operationalized by their h-index in Scopus and Google Scholar. We use a negative binomial count model to examine how some individual factors affect the h-index from both databases. The results show a non-monotonic relationship between the researchers’ career length and their h-index. There is a positive and statistically significant relationship between total research output and the h-index. The share of publications in (...) English over total publications has also a positive and statistically significant effect on the h-index, except in a single case, while the share of publications in other foreign languages does not have such effect. Finally, we found that the effects of the number of citations received by documents in English and by those in the vernacular language on the h-index vary according to the database, the country, and the discipline in question. (shrink)

In recent years, the term populism has become indeed popular. Among its variants, a very particular one stands out. It is the so-called managerial populism, in which prominent businessmen have entered the arena of politics with a program focused on the regeneration of economic and social life. Donald Trump, perhaps, has been the most outstanding example. In this article, our aim is to analyze this phenomenon of managerial populism, addressing a number of issues. Firstly, we will discuss the emergence of (...) a certain type of charismatic leadership in business or management ideologies as a development that largely precedes the consolidation of these figures in the political scene; the implications of these ideologies in the political and social sphere; and the importance of the forms of discursive use of the concept of people in these popular discourses. (shrink)

An important topic in evolutionary art is the development of systems that can mimic the aesthetics decisions made by human begins, e.g., fitness evaluations made by humans using interactive evolution in generative art. This paper focuses on the analysis of several datasets used for aesthetic prediction based on ratings from photography websites and psychological experiments. Since these datasets present problems, we proposed a new dataset that is a subset of DPChallenge.com. Subsequently, three different evaluation methods were considered, one derived from (...) the ratings available at DPChallenge.com and two obtained under experimental conditions related to the aesthetics and quality of images. We observed different criteria in the DPChallenge.com ratings, which had more to do with the photographic quality than with the aesthetic value. Finally, we explored learning systems other than state-of-the-art ones, in order to predict these three values. The obtained results were similar to those using state-of-the-art procedures. (shrink)

At least since Kuhn’s Structure, philosophers have studied the influence of social factors in science’s pursuit of truth and knowledge. More recently, formal models and computer simulations have allowed philosophers of science and social epistemologists to dig deeper into the detailed dynamics of scientific research and experimentation, and to develop very seemingly realistic models of the social organization of science. These models purport to be predictive of the optimal allocations of factors, such as diversity of methods used in science, size (...) of groups, and communication channels among researchers. In this paper we argue that the current research faces an empirical challenge. The challenge is to connect simulation models with data. We present possible scenarios about how the challenge may unfold. (shrink)

Political fact-checkers evaluate the truthfulness of politicians’ claims. This paper contributes to an emerging scholarly debate on whether fact-checkers treat political parties differently in a systematic manner depending on their ideology (bias). We first examine the available approaches to analyze bias and then present a new approach in two steps. First, we propose a logistic regression model to analyze the outcomes of fact-checks and calculate how likely each political party will obtain a truth score. We test our model with a (...) sample of fact-checks from Newtral, a major Spanish fact-checker. Our model would signal bias under two assumptions: a) all political parties are on average equally accurate in their statements; b) the verification method gives precise instructions and is implemented systematically. We investigate this second assumption with a series of interviews with Newtral fact-checkers. We show that standard verification protocols are so loosely implemented that fact-checks reflect a set of journalistic decisions, rather than a bias in the statistical sense. We call for a more rigorous definition of verification methods as a pre-requisite for an unbiased assessment of politician’s claims. (shrink)

Drawing on empirical evidence from history and anthropology, we aim to demonstrate that there is room for genealogical ideology critique within normative political theory. The test case is some libertarians’ use of folk notions of private property rights in defence of the legitimacy of capitalist states. Our genealogy of the notion of private property shows that asking whether a capitalist state can emerge without violations of self-ownership cannot help settling the question of its legitimacy, because the notion of private property (...) presupposed by that question is a product of the entity it is supposed to help legitimise: the state. We anchor our genealogical critique in recent work on ideology in epistemology and philosophy of language, and in current debates on the methodology of political theory. But, unlike more traditional approaches that aim to debunk whole concepts or even belief systems, we propose a more targeted, argument-specific form of ideology critique. (shrink)

Si no me falla la memoria, fue el dibujante Álvaro Barrios quien afirmó que el trabajo del artista contemporáneo colombiano se desarrolla según una agenda de trabajo. Si miramos algunos fenómenos del arte último en Colombia, podemos señalar que su agenda está determinada por el intento de comprensión de los procesos de la violencia en el país, a partir de una amplia gama de aproximaciones al concepto de memoria que ha tenido resonancia en las disciplinas humanísticas, las investigaciones académicas, el (...) uso político del concepto por parte de la legislación estatal, y una gran diversidad de eventos artísticos. Desde el ámbito del arte, exposiciones como Destierro y reparación (2008), Tapices de Mampuján (2010), La guerra que no hemos visto (2009) o La piel de la memoria (2011), han discutido sobre la violencia en Colombia desde la aproximación a los procesos de comprensión de la memoria y nuestro pasado reciente. Así, la imbricación de violencia y memoria se manifiesta en la visión del pasado y en los efectos que este puede desplegar sobre el presente, en tanto se ha considerado, incluso, a la memoria como una instancia de reconciliación social. (shrink)

There is currently much debate in the economic literature about whether ethical investment involves a financial sacrifice or premium. One of the most common methods of testing this compares the financial performance of ethical investment funds with that of other funds not considered “socially responsible” or ethical. The majority of these research studies evaluate the performance of the ethical funds according to classic measures, whereby different financial markets, in different countries and for different periods of time serve as reference for (...) evaluation. The ultimate conclusion of all of these studies is that there are no significant differences between the performance results of one type of funds and the other. In Spain, ethical investment funds are still an incipient sector of investment. To date, the Spanish market has not been included in any type of analysis of these characteristics. Therefore the main objective of this article is to compare the financial performance of ethical investment funds to that of other funds in the Spanish retail market. We propose the aggregate type of analysis as the Spanish ethical investment funds have experienced a weaker development in comparison to those of other developed countries. In the first step we suggest the financial performance to be compared by style analysis since the asset distribution of the Spanish Social Return Investment (SRI) funds differs from the European trend. In particular, we use the multifactor regression model with style benchmarks. We found that their financial performance is in all cases superior or similar to that achieved by the rest of the funds. In the second step, to achieve a more robust and homogeneous comparison, we used the bootstrap method, comparing ethical and non-ethical fund subsamples by homogeneous groups. No significant differences between these two types of funds have been found. Thus, if we assume the positive o neutral effect of ethical investment on investor utility in the retail Spanish market the financial and social performance (FSP) of ethical funds will be, in aggregate, superior to the FSP achieved by conventional funds. In conclusion, the financial performance of ethical mutual funds in Spain is no sacrifice. (shrink)

En los estudios de Marx sobre el modo de producción específicamente capitalista en la periferia, más allá de Europa occidental, encontramos un doble movimiento: sus estudios históricos configuran todo un campo de tensiones en el que podemos examinar sus posiciones políticas y teóricas entrecruzadas con los cambios y las contradicciones históricas del siglo xix. Analizando las opiniones de Marx sobre la cuestión colonial y la cuestión nacional en casos tan variados como los de India, América Latina, China, Irlanda, Polonia o (...) Rusia comprobamos su distanciamiento creciente pero irregular con respecto al “sistema” hegeliano, que nunca dejó de inspirarlo, en un intento de superar la teleología de la historia. En cuestionamiento se encontraba el presupuesto de que las formas sociales superiores surgen del agotamiento y la aniquilación de las directamente inferiores. Aunque imperfecta, la superación de la teleología acercó a Marx al reconocimiento de la coexistencia en el espacio y en el tiempo de formas sociales heterogéneas, lo que apuntaba hacia una concepción diferente de la teoría y la acción política. (shrink)

Do basic emotions produce their predicted facial expressions in nonlaboratory settings? Available studies in naturalistic settings rarely test causation, but do show a surprisingly weak correlation between emotions and their predicted facial expressions. This evidence from field studies is more consistent with facial behavior having many causes, functions, and meanings, as opposed to their being fixed signals of basic emotion.

In the context of European Convergence, it has non-stop been encouraged a revolution in higher education in order to face up to challenges thrown down by the socalled "knowledge society". Nevertheless, as it happens in all revolutions, by means of the revolutionary legislation we risk destroying completely what we were trying to legislate on. This essay aims to attract academic circles attention to this matter so 225 LOGOS. Anales del Seminario de Metafísica ISSN: 1575-6866 Vol. 37 (2004): 225-253 Carlos (...) class='Hi'>Fernández Liria La revolución educativa Luis Alegre Zahonero that, at least, this disaster is not consolidated with our collaboration. (shrink)

En el marco de la Convergencia Europea, no ha cesado de alentarse una revolución educativa capaz de afrontar los nuevos retos y desafíos planteados por la llamada ¿sociedad del conocimiento¿. Ahora bien, como ocurre con todas las revoluciones, podemos correr el riesgo de que la actividad legislativa revolucionaria destruya por completo aquello que pretendía legislar. Este artículo pretende llamar la atención del mundo académico para que, por lo menos, este desastre no se consolide con nuestra colaboración.

The current science publishing system is in need of a positive transformation for the good of scientists and society as a whole. Herein, we propose features that, in our view, will distinguish the science publishing system of the future.

En el planteamiento de Kant, el estado civil de derecho debe regirse exclusivamente por los mandatos de una legislación jurídica. La facultad de coaccionar (indisociable del derecho) no puede estar mezclada con nada ético. Sin embargo, en el presente artículo se trata de defender que, desde el propio planteamiento de Kant, la política en general (y, por lo tanto, también el desarrollo legislativo ordinario de cualquier sistema de derecho) resultan imposibles si no se supone cierta virtud cívica.

The goal of this article is to discuss several critical positions published recently in academic journals on the book The order of ‘Capital’, which aim is to lay the foundations for a republican reading of Marx’s major work. The core of the argument focuses against any attempt to derive normative proposals from scientific discoveries. From here, clarifying some key concepts and positions of the republican tradition is a necessary condition in order to show the close solidarity between Marx and Kant (...) about the formal and institutional conditions of any possible theory of justice. (shrink)

The progress of Mathematics during the nineteenth century was characterised both by an enormous acquisition of new knowledge and by the attempts to introduce rigour in reasoning patterns and mathematical writing. Cauchy’s presentation of Mathematical Analysis was not immediately accepted, and many writers, though aware of that new style, did not use it in their own mathematical production. This paper is devoted to an episode of this sort that took place in Spain during the first half of the century: It (...) deals with the presentation of a method for numerically solving algebraic equations by José Mariano Vallejo, a late Spanish follower of the Enlightenment ideas, politician, writer, and mathematician who published it in the fourth (1840) edition of his book Compendio de Matemáticas Puras y Mistas, claiming to have discovered it on his own. Vallejo’s main achievement was to write down the whole procedure in a very careful way taking into account the different types of roots, although he paid little attention to questions such as convergence checks and the fulfilment of the hypotheses of Rolle’s Theorem. For sure this lack of mathematical care prevented Vallejo to occupy a place among the forerunners of Computational Algebra. (shrink)

Este artículo se inscribe en el marco teórico de la teoría fílmica feminista y analiza la forma en que el cine, como aparato ideológico, articula mensajes de violencia que contribuyen a la dominación masculina. En primer lugar, se introducen los distintos objetivos y corrientes metodológicas que han configurado la teoría fílmica feminista desde su nacimiento en la década de 1970. En segundo lugar, se realiza una breve aproximación a las características de la violencia simbólica, según la definición del sociólogo francés (...) Pierre Bourdieu, para identificar sus nexos con la teoría fílmica feminista. Así, se explora la presencia de la violencia simbólica en los textos audiovisuales como herramienta ideológica para sostener los mandatos de género y su posible aplicación como categoría de análisis. Por último, se justifica la necesidad de incorporar una educación audiovisual feminista en los programas didácticos. A modo de conclusión, se exponen una serie de características del rol femenino en la estructura social dominante y también se incluyen algunas indicaciones para combatir la violencia simbólica. (shrink)

A corpus of 60 articles published in Spanish, English, and Portuguese was analyzed to account for the integrative literature review on the concept of vulnerability from bioethics, identifying the following thematic trends: risk, susceptibility, autonomy, and culture in people and communities. The methodological approach has been mainly qualitative. We found that the disciplines that most addressed the concept belong to the human and social sciences. The authors recommend conducting studies of the concept from people’s perspectives and that ethics committees review (...) the informed consent and information guides according to these results. The categories give way to the concept of vulnerability, which must be analyzed beyond principlism in bioethics. (shrink)

Resumen: El objetivo de esta contribución es el de realizar una valoración del trabajo de Maria Medina-Vicent Mujeres y discursos gerenciales: hacia la autogestión feminista. En el texto se describirá la importancia que tienen las ideologías gerenciales como articuladoras del discurso pro-empresarial contemporáneo para, a continuación, señalar las principales contribuciones del libro de Medina-Vicent, que son la de no solo criticar el peculiar tipo de feminismo presente en los libros de literatura empresarial dirigidos a mujeres, sino proponer una reversión de (...) los discursos neoliberales sostenida en las aportaciones de la teoría feminista.: This contribution aims at making an assessment of the work of Maria Medina-Vicent Mujeres y discursos gerenciales: hacia la autogestión feminista. The text will describe the importance of managerial ideologies as articulators of contemporary pro-business discourses. Besides, the main contributions of Medina-Vicent’s book will be highlighted. Those are not only the critique of the peculiar type of feminism underpinning in management books addressed to women, but also the proposal of a feminist theory-based rejection of neoliberal discourses. Palabras clave: ideologías gerenciales, feminismo, estudios críticos de gestión, mujeres líderes. Keywords: managerial ideologies, feminism, critical management studies, female leaders. (shrink)

en este trabajo analizo las diversas interpretaciones que ha suscitado la teoría del conocimiento de Giordano Bruno a partir de la segunda mitad del siglo XX. El objetivo principal es destacar una serie de problemas fundamentales que han de ser superados si se quiere esclarecer adecuadamente el conjunto de la propuesta gnoseológica de Bruno, en concreto sus tesis relativas al estatuto y función de la facultad fantástica y sus productos, las imágenes. Son tres los problemas destacados: la confusión terminológica que (...) por parte de los intérpretes se observa en torno al concepto “imago”, en su doble sentido ontológico y gnoseológico; la tesis de que los productos mentales carecen de rasgos lógicos, idea a su vez derivada de una interpretación en exceso idealista de la génesis del conocimiento y la tesis de la “inmanencia fantásica”, consistente en reducir toda actividad gnoseológica al ámbito de la fantasía. Para justificar la problematicidad inherente a estas ideas acudiré tanto al texto bruniano como a la conocida distinción escolástica entre “concepto formal” y “concepto objetivo”. (shrink)