The aim of this article is to show how context, in its multiple forms, as well as having influence in localization, organization, government, and business of firms, is also fundamental on an epistemological level because it acts directly on the dynamics of scientific knowledge construction. It will be shown how context takes on the role of a constraint that strongly influences the growth of the endless possibilities from which a scientific knowledge emerges, and how epistemology has to rethink the definition (...) of science, taking into account that it evolves in relation with its multiple contexts with which it reinvents itself every day. (shrink)

The monographic volume develops a reflection on the relationship between ?contexts? and ?different forms of knowledge production.? It involves researchers working on the production of knowledge in different contexts, such as scientific laboratories, as well as academic, business, organizational and health care contexts, learning environments (formative agencies), theaters, and so on. This special issue investigates how each context can lead to the production of new and unique forms of knowledge. New reflections and new points of interests are put in evidence (...) in the following articles: from the boundaries between different kinds of knowledge, including the scientific one, to the relevance of ?context,? which not only proves to be essential for any form of knowledge construction but also takes many and multifaceted meanings. A particular focus is devoted to the idea of creativity as an essential way to construct and improve various forms of knowledge in different kinds of contexts. All these aspects help us to reflect upon our contemporary age in a different way, emphasizing controversies and contradictions that characterize it and promoting a growing awareness of our knowing processes in its subtlety and complexity. In that way we could understand more and more the main problems of our contemporary age and the constrains we live with in new possibilities for a creative evolution of ideas and knowledge. (shrink)

O presente artigo traz reflexões que envolvem infância e experiência a partir da área da educação e, particularmente, das ponderações em torno das pesquisas com crianças pequenas e da educação infantil. Os apontamentos impõem limites relativos a este lugar de estudo e delimita estes como parte de uma crítica e autocrítica da educação e das possibilidades de consolidação de uma Pedagogia da Infância. Nesta direção, no artigo se toma para esta reflexão a análise do sentido da experiência para as principais (...) teorias educacionais ou projetos educativos para a educação na infância, a fim de levar a uma demarcação dos contornos da experiência educativa na/da infância institucionalizada. Para tal, apresenta alguns elementos relativos à experiência educativa como experiência social a partir de estudos empíricos que dão visibilidade às ações das crianças como parte de suas vidas nos coletivos infantis. Por fim, indica como desafios para a possível consolidação de uma Pedagogia da Infância uma aproximação da Pedagogia às manifestações infantis, a criança em situação e as possibilidades de os processos educativos se pautarem na escuta, na dialogicidade e nas relações, possibilitando incluir, nas práticas educativas, as significações produzidas pelas próprias crianças em seus contextos de vida e suas manifestações culturais e expressivas. (shrink)

Despite regulatory reforms aimed at inhibiting aggressive financial reporting, earnings management persists and continues to concern practitioners, regulators, and standard setters. To provide insight into this practice and how to mitigate it, we conduct an experiment to examine the impact of two independent variables on CFOs’ discretionary expense accruals. One independent variable, incentive conflict, is manipulated at two levels —i.e., the presence or absence of a personal financial incentive that conflicts with a corporate financial incentive. The other independent variable is (...) CFOs’ earnings management ethics, measured as their assessment of the ethicalness of key earnings management motivations. We find that incentive conflict and EM-Ethics interact to determine CFOs’ discretionary accruals such that in the presence of incentive conflict, CFOs with low EM-Ethics tend to give into the personal incentive by booking higher expense accruals; and in the absence of an incentive conflict, CFOs with low EM-Ethics tend to give into the corporate incentive by booking lower expense accruals. We also find support for a mediated-moderation model in which CFOs’ level of EM-Ethics influences their moral disengagement tendencies which, in turn, differentially affect their discretionary accruals, depending on the presence or absence of incentive conflict. Theoretical and practical implications of these findings are discussed. (shrink)

Behavioral ethics research has focused predominantly on how the attributes of individuals influence their ethicality. Relatively neglected has been how macro-level factors such as the behavior of firms influence members’ ethicality. Researchers have noted specifically that we know little about how a firm’s CSR influences members’ behaviors. We seek to better merge these literatures and gain a deeper understanding of the role macro-level influences have on manager’s ethicality. Based on agency theory and social identity theory, we hypothesize that a company’s (...) commitment to CSR shifts managers’ focus away from self-interests toward the interests of the firm, bolstering resistance to temptation. We propose this occurs through self-categorization and collective identification processes. We conduct a 2 × 2 factorial experiment in which managers make expense decisions for a company with commitment to CSR either present or absent, and temptation either present or absent. Results indicate that under temptation, managers make decisions consistent with self-interest. More importantly, we find when commitment to CSR is present, managers are more likely to make ethical decisions in the presence of temptation. Overall, this research highlights the interactive role of two key contextual factors—temptation and firm CSR commitment—in influencing managers’ ethical decisions. While limited research has highlighted the positive effects that a firm’s CSR has on its employees’ attitudes, the current results demonstrate CSR’s effects on ethical behavior and imply that through conducting and communicating its CSR efforts internally, firms can in part limit the deleterious effects of temptation on managers’ decisions. (shrink)

Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-restatement managerial reputation and the announcement of managerial corrective actions in response to a restatement on nonprofessional investors’ judgments. We find that pre-restatement managerial reputation and the announcement of managerial corrective actions jointly influence investors’ managerial fraud prevention assessments, which mediate their trust (...) in management. These trust perceptions in turn affect investors’ investment and CEO retention judgments. Our results have implications for firms that are concerned with lessening the negative consequences associated with issuing a restatement. (shrink)

The COVID-19 pandemic has impacted medical care in many ways; previously, a patient would enter a hospital and had an approximate idea of what would happen upon his admission, the physician informed them about it, but in the last two years this scenario has changed. Therefore, our aim was to identify if bioethical principles are present in the physician–patient relationship and the effect of these in the health care provided, through an observational and descriptive study where patients answered the validated (...) ReMePaB questionnaire that measures the presence of bioethical principles in the physician–patient relationship, on the seventh day of their hospital stay and 24 h after discharge, during the period from 1 August to 5 November 2020. In autonomy, an improvement in the score was observed in the second application compared to the first measurement; in the principle of non-vulnerability, the same scenario was observed for the first and second measurements, respectively. In the principles of beneficence, dignity, and justice, no statistically significant differences were observed. Considering the presence or absence of bioethical aspects in health care in this pandemic creates an area of opportunity to know the feelings of the patient during the care received and to maintain what is done well and improve those aspects that can be improved. (shrink)

This paper examines the role of management's earnings preannouncements on judgments about its trustworthiness by nonprofessional investors. We predict that management's preannouncement decision and the resulting direction of the earnings surprise influence investors' ethical judgments about management's trustworthiness; these judgments, in turn, are associated with investors' other investment related judgments. We test our predictions in an experiment in which MBA students make investment-related judgments under four different preannouncement strategies. Consistent with our predictions, the results of our study show that managers' (...) preannouncement decisions are significantly associated with investors' evaluations of management's trustworthiness. Specifically, holding the size of the earnings surprise constant, we find that judgments of management's trustworthiness are damaged more following a negative as opposed to a positive earnings surprise, and the release of a preannouncement compared to when management does not issue a preannouncement. Also consistent with our predictions, we find that evaluations of management's trustworthiness are significantly and positively associated with judgments of the attractiveness of the firm's equity as an investment. Based on our findings, we encourage further research to explore whether managers understand the trust implications associated with their preannouncement decisions and the extent to which this understanding influences their disclosure decisions. (shrink)

Language is a cognitively demanding human trait, but it is also a fundamentally cooperative enterprise that rests on the motivation to share information. Great apes possess many of the cognitive prerequisites for language, but largely lack the motivation to share information. Callitrichids (including marmosets and tamarins) are highly vocal monkeys that are more distantly related to humans than great apes are, but like humans, they are cooperative breeders and all group members help raising offspring. Among primates, this rearing system is (...) correlated with proactive prosociality, which can be expressed as motivation to share information. We therefore propose that the unique coincidence of these two components in humans set the stage for language evolution: The cognitive component inherited from our great ape-like ancestors, and the motivational one added convergently as a result of cooperative breeding. We evaluate this scenario based on a review of callitrichd vocal communication and show that furthermore, they possess many of the mechanistic elements emphasized by the mirror system hypothesis of language evolution. We end by highlighting how more systematic phylogenetic comparisons will enable us to further promote our understanding of the role of cooperative breeding during language evolution. (shrink)

Autoantibodies to three eukaryotic 60S ribosomal phosphoproteins P0, P1 and P2 have been found in the sera of 10–20% of patients with systemic lupus erythematosus (SLE). These three proteins share a common epitope contained within the carboxy terminal 22 amino acids of each protein. Because central nervous system disturbances, with major behavioural disorders, occur in a significant fraction of SLE patients, the antiribosomal autoantibodies were measured in this subset of SLE individuals to determine whether or not there was an association. (...) This antibody is present in 90% of SLE patients who were diagnosed as having psychosis, secondary to the disease. (shrink)

La relación médico-paciente (RMP) es una relación profesional-interpersonal base para la gestión de la salud. Nuestro objetivo fue desarrollar un instrumento que permitiera evaluar la presencia de los principios bioéticos en la atención médica recibida en la consulta externa de una institución hospitalaria. El instrumento quedó constituido por 21 reactivos para evaluar su confiabilidad y consistencia. El coeficiente de correlación intraclase fue de 0,81 (_p_.

Las narraciones le sirvieron al hombre primitivo para establecer distancia con el mundo y enfrentarse a la realidad. Pese a la seguridad conseguida, la enfermedad y el dolor le recuerdan ese estadio en el que se encontraba expuesto a una realidad hostil. Este nuevamente encuentra en la narración la posibilidad de sobrellevar su dolor. Este texto explora desde Blumenberg la necesidad que tiene el hombre de consuelo, pero, sobre todo, cómo los otros son necesarios para tratar el dolor. Por esto, (...) el texto está dividido en tres partes. En la primera, se muestra cómo el prehumano logra liberarse del absolutismo de la realidad. En la segunda, se expone la necesidad que tiene el hombre de consuelo y cómo este puede delegar su dolor a otros. En la tercera, se explora cómo a pesar de la dificultad para narrar el dolor el hombre encuentra una posibilidad de hacerlo a través del lenguaje metafórico. (shrink)

O presente artigo analisa as concepções desenvolvidas por Peter Singer e Onora O’Neill sobre o alívio da pobreza. Para atingir esse objetivo, são apresentadas possíveis formas de entender a pobreza, seguidas de uma comparação das visões dos autores. As proposições de Singer são examinadas à luz do utilitarismo de preferências, visando compreender o desenvolvimento da teoria do autor até a elaboração do altruísmo eficaz. A revisão da teoria de O’Neill, por sua vez, é feita a partir da ética kantiana, tradição (...) na qual a autora se filia, e a partir de sua proposição sobre necessidade do estabelecimento de deveres para o alívio da pobreza. Nas considerações finais, o artigo faz uma comparação crítica entre as duas concepções examinadas. (shrink)

Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)

La búsqueda de una educación ambiental basada en los principios de la sustentabilidad, está en el centro de la reflexión de la autora. El arte de educar implica, por parte de educadores y educandos, consiste en asumirse como seres sociales y complejos; inmersos en una realidad que exige un compromiso constante con el medioambiente. La libertad que podemos alcanzar en el mundo exterior -el cual habitamos en tanto cuerpos interrelacionados entre sí y respecto de su medio- tiene como requisito previo (...) el desarrollo de nuestra libertad interna. La propuesta implica una educación ambiental como proceso crítico de comunicación y reelaboración constante del conocimiento, donde se construyen realidades sobre la base de la paz y de un futuro compartido. (shrink)

Este artículo reflexiona sobre algunas facetas de la descalificación al pensamiento libre, en paralelo a las inequidades de género. Se ejemplifica con la persecución a mujeres en distintas épocas a las que el poder destruyó, de un modo análogo a como la codicia del poder destruye la naturaleza. Realza el artículo la existencia de una diversidad de saberes, para los que se requieren puertas abiertas, superando los cerrojos excluyentes, cruzando los muros de la inequidad de género, de las injusticias sociales (...) y de los atropellos por razones étnicas y otras, y las actitudes destructoras de la naturaleza y de las culturas. (shrink)

Background The COVID-19 pandemic has influenced the approach to the health-disease system, raising the question about the principles of bioethics present in physician–patient relations. The principles while widely accepted may not be sufficient for a comprehensive ethical analysis. Therefore, the aim of this study was to explore the perception of these principles and the physician–patient relationship during a hospital stay through a qualitative approach. Method Sixteen semi-structured interviews took place to know the patients’ perception during their 2020 hospitalization for COVID-19. (...) The data was analyzed through the constant comparison method, creating categories and comparing them. In the end, seven categories were established and were grouped in three: bioethical principles (dignity, charity, vulnerability, autonomy), doctor-patient relationship (participant commitment, informed consent, health staff-patient relationship) and the experience of the disease (illness, the role of the family). Results The research found that most patients described a positive experience, with the feeling of having been well cared for with no sense of discrimination or injustice done. The majority also reported that their autonomy was respected in the treatment decisions. The evaluation of these attitudes is an area of opportunity, especially when the patients' vulnerability is at risk. Conclusions The ethics of virtue offers a better reflection of how human beings manifest themselves by emphasizing the development of virtuous character and behaviors that allow them to realize their values in life. Authorized by the Research Ethics Committee with registration: DI/18/105-B/3/308. (shrink)

We live in the Digital Era, where national frontiers are vanishing. In light of cultural globalization and digital identity, a contemporary re-interpretation of classical notions like citizenship is imperative. What does it mean to be a citizen in the Digital Era? To whom can we assign digital citizenship status? In order to discuss these questions we introduce the notion of hybrid beings. Our hypothesis is that the dynamical feedback relation between the physical and digital individual’s experience promotes the embodiment of (...) a hybrid identity from which the hybrid being emerges. It is important to stress that the hybrid identities of hybrid beings are not just alter egos or avatars created in the digital world, but that they express a new dynamic around the impossibility of distinguishing between “physical” and “digital” sides of an individuals’ actions. It is precisely because of a hybrid being’s participation in a merged physical/digital world that we believe the notion of hybrid beings is the most suitable paradigm to exemplify the role of the digital citizen and digital citizenship. (shrink)

Background: This study developed a photo and video database of 4-to-6-year-olds expressing the seven induced and posed universal emotions and a neutral expression. Children participated in photo and video sessions designed to elicit the emotions, and the resulting images were further assessed by independent judges in two rounds. Methods: In the first round, two independent judges, experts in the Facial Action Coding System, firstly analysed 3,668 emotions facial expressions stimuli from 132 children. Both judges reached 100% agreement regarding 1,985 stimuli, (...) which were then selected for a second round of analysis between judges 3 and 4. Results: The result was 1,985 stimuli were produced from 124 participants. A Kappa index of 0.70 and an accuracy of 73% between experts were observed. Lower accuracy was found for emotional expression by 4-year-olds than 6-year-olds. Happiness, disgust and contempt had the highest agreement. After a sub-analysis evaluation of all four judges, 100% agreement was reached for 1,381 stimuli which compound the ChildEFES database with 124 participants and 51% induced photographs. The number of stimuli of each emotion were: 87 for neutrality, 363 for happiness, 170 for disgust, 104 for surprise, 152 for fear, 144 for sadness, 157 for anger 157, and 183 for contempt. Conclusions: The findings show that this photo and video database can facilitate research on the mechanisms involved in early childhood recognition of facial emotions in children, contributing to the understanding of facial emotion recognition deficits which characterise several neurodevelopmental and psychiatric disorders. (shrink)

The objective of the communication is to analyze the characteristics of the training projects and their relationship with the development of collaborative work in Higher Education Institutions. As a study methodology, a documentary investigation was carried out, through the review and obtaining of information in various bibliographical sources. The results indicate that training projects are a strategy aimed at training people who, in a collaborative way and with the support of new technologies, are able to mobilize their knowledge in solving (...) their most pressing context problems, so they differ from traditional educational practices, in which knowledge are transmitted by the teacher in an academic manner. In conclusion, it is necessary to continue carrying out theoretical and empirical studies that enable the educational change required by the society of our time. (shrink)

Sobre la base de las cartas que se conservan y a la interpretación de Gilson, Pernoud, y otros escritores contemporáneos, el autor se esfuerza por hacer comprensible el drama protagonizado por estos famosos amantes del siglo XII. Mientras el romanticismo se fijó en el aspecto amoroso y trágico, aquí se intenta hacer comprender que, detrás del drama, hay toda una filosofía y una teología que permiten comprender las decisiones tomadas por los amantes. El autor, además, procura que el ejemplo de (...) los famosos amantes sirva de guía para comprender la espiritualidad medieval y hasta qué punto revela cuán cristiana era esa sociedad, en contraste con la actual. (shrink)

El siguiente trabajo tiene por objeto el descubrimiento y análisis de los diversos pecados de la lenguaque aparecen en el epistolario de Pedro Abelardo y Eloísa. Para ello, sigue la clasificación de los peccataoris establecida por Rodolfo Ardente en Speculum Universalis, la cual sirve para esquematizar la ubicacióny gravedad de cada pecado, y para realizar una conclusión que permite tanto reorganizar lacorrespondencia desde una nueva perspectiva, como dar cuenta de la concepción general que el Medioevotenía de esta clase de faltas.This (...) paper aims at the detection and analysis of the various sins of the tongue that appear in the lettersof Peter Abelard and Eloisa. It follows the classification of peccata oris as established by Rodolfo Ardentein Speculum Universalis, which is useful to outline the location and severity of each sin, and thatallows to draw a conclusion that allows us rearrange the letters from a new perspective and to give accountfor the general conception that the middle age had regarding this kind of faults. (shrink)