The aim of this paper is to propose a new perspective on the difficulty and meaning of ethical work for financial controllers. This is achieved by drawing on concepts from Michel Henry’s phenomenology of life in the field of business ethics. The French philosopher Michel Henry is distinguished by his identifying two modes of appearing: ‘intentionality’ and ‘affectivity’ . Henry suggests that relying only on abstract representations constitutes a specific ideology that causes individuals at work to ignore the actual experience (...) of being affected, and hinders the appearance of life to guide their actions, in turn hindering ethics. Empirical illustrations are provided by a case study that explores the practices of management accountants in a travel retail corporation. By observing the empirical practices of management accountants, a body of professionals whose role is largely dependent on information technology, abstraction and technical expertise to trace organisational flows and transactions, we shed light on the difficult ethical issues associated with their role of surveillance and control of other managers’ work. The case study illustrates a wide range of everyday working practices among management accountants. Some convey the impression that they lack empathy and consideration for other individuals, while others engage in close cooperation and ethical practices despite the constraining configuration of their role. A significant result of this research is that it illustrates and interprets, based on Henry’s phenomenology, a wide range of working practices. Consistent with Henry, we argue that the source of business ethics lies beyond professional standards, codes and values. (shrink)

This paper critically investigates the implementation of the UN guiding principles on business and human rights (UNGPs) into the corporate setting through the concept of ‘translation’. In the decade since the creation of the UNGPs, little academic research has focussed specifically on the corporate implementation of human rights. Drawing on qualitative case studies of two multinational corporations—an oil and gas company and a bank—this paper unpacks how human rights are translated into the corporate context. In doing so, the paper focuses (...) on the “resonance dilemma” translators encounter, the strategies used to make human rights understandable and palatable, and the difficulties that emerge from this process. We contend that the process of making human rights understandable and manageable can change their form and content, which may act as an obstacle to human rights realisation and corporate accountability for human rights. (shrink)

La littérature économique s’intéresse aux enjeux du développement soutenable, mais elle aborde rarement le pilier social, car elle se concentre sur l’imbrication entre les piliers économique et environnemental. Quand il est pris en compte, le pilier social l’est comme interface qui facilite la jointure entre les deux autres. Les analyses économiques soulignent unanimement l’importance d’effectuer cette jonction, qu’il s’agisse d’évoquer les conditions de vie des populations ou l’acceptation sociale des transformations vers une transition écologique. Pourtant, les études consacrées au développement (...) soutenable ne considèrent guère le social autrement que comme une simple interface. Le social doit trouver sa juste place dans les politiques économiques de développement soutenable. Pour cela, il importe de reconceptualiser ce pilier en le faisant entrer en résonance avec les thèmes à l’origine du développement soutenable. De nouvelles justifications se présentent alors pour des politiques publiques pensées jusque là en dehors du développement soutenable. Classification JEL : Q01, Q56, Z13. (shrink)

Nous comparons les notions d’usage et de signification chez Ludwig Wittgenstein et Martin Heidegger. Contrairement à Jocelyn Benoist, nous pensons que l’analogie entre Wittgenstein et Heidegger n’est pas superficielle. La métaphysique de Heidegger explicite certaines présuppositions implicites de la seconde philosophie de Wittgenstein. Le pragmatisme naturaliste de Wittgenstein peut être théorisé. Notamment la notion wittgensteinienne d’usage, ou de jeu de langage, peut être comprise comme une pratique à la fois naturelle et normative régie par des règles. -/- Wittgenstein’s notions of (...) use and meaning are compared with the corresponding Heidegger’s ones. Unlike Jocelyn Benoist, we suggest that the analogy between Wittgenstein and Heidegger is not superficial. Heidegger’s metaphysics makes explicit some of the implicit presuppositions of Wittgenstein’s philosophy. Wittgenstein’s naturalistic pragmatism can be theorized. In particular, Wittgenstein’s notion of use, or language game, can be understood as both natural and normative rule- governing practice. (shrink)

Ce livre est la version remaniée d'une thèse dont l'Auteure est désormais maître de conférence à l'EPHE et travaille également à l'Institut Européen en Sciences des Religions récemment fondé sur la recommandation de Régis Debray. Isabelle Saint-Martin évoque un monde en voie de disparition, celui des images pieuses qui ont contribué à la formation religieuse des chrétiens de la génération de nos grands et arrière-grands-parents. Publié pour la première fois vers le milieu des années 1880 et c..

Our aim is to show that translating the modal graphs of Moretti’s “n-opposition theory” (2004) into set theory by a suited device, through identifying logical modal formulas with appropriate subsets of a characteristic set, one can, in a constructive and exhaustive way, by means of a simple recurring combinatory, exhibit all so-called “logical bi-simplexes of dimension n” (or n-oppositional figures, that is the logical squares, logical hexagons, logical cubes, etc.) contained in the logic produced by any given modal graph (an (...) exhaustiveness which was not possible before). In this paper we shall handle explicitly the classical case of the so-called 3(3)-modal graph (which is, among others, the one of S5), getting to a very elegant tetraicosahedronal geometrisation of this logic. (shrink)

The Itinerarium provides a concise introduction to Bonaventure's theological understanding. This new translation presents Latin and English on facing pages, followed by an extensive and detailed commentary on the historical, scriptural, and linguistic contexts of the text and its translation.

This article endeavours to present an overview rather than a complete inventory of LGBTQ studies undertaken in France, in French, mainly in the social and human sciences, in particular in history, but also in law, psychology and psychiatry. A number of explanatory hypotheses will also be advanced to account for why France has lagged behind in this particular area, as well as more broadly in feminist, gender and sexuality studies.

O autor esboça seu projeto de apresentar a liberdade como independente da versão forte - ontológica - da contingência; e discutir certas afinidades indeterministas de Aristóteles com a interpretação dominante da física quãntica, em contraste com o determinismo da ciência moderna.

À partir de l'observation du nord de la région Midi-Pyrénées, cet article défend l'hypothèse que les logiques économiques, les réseaux sociaux et les jeux d'acteurs locaux sont à l'origine de la construction d'une identité territoriale. Fruit d'une histoire collective celle-ci n'empêche pas l'expression d'enjeux et de stratégies aux intérêts divergents mais entraîne deux changements majeurs. Elle permet de penser de façon positive le futur de ce territoire et conduit à l'envisager à partir des relations qu'il entretient avec d'autres espaces parfois (...) fort éloignés.From the observation of the northern region of Midi-Pyrénées, this article defends the hypothesis that economic logic, social networks and local games are at the origin of the construction of a regional identity. Result of a collective history it does not prevent the expression of issues and strategies with different interests but has two major changes. It helps to think positively the future of this country and led to the consideration from its relations with other areas sometimes far apart. (shrink)

In a departure, author Régis Debray redefines communication as the inescapable conditioning of civilization's meanings and messages by their technologies of transmission and lays the groundwork for a science of the transmission of cultural forms.

Na[sdotu]īr al-Dīn al-[Tdotu]ūsī, Memoir on Astronomy . [Sdotu]adr al-Sharī‘a. An Islamic Response to Greek Astronomy: Kitāb Ta‘dīl Hay’at al-Aflāk of [sdotu]adr al-Sharīa , Edited with Translation and Commentary by Ahmad S. Dallal, X + 461 pp., figs., index. Leiden - New York - Köln, E.J. Brill, 1995.

The thesis that Weber was without influence in Weimar Germany is examined. It is shown that in contemporary published assessments and in private statements in interviews contemporary sociologists regarded him as important. The many dissertations on Weber and the enormous secondary literature are noted. This literature, which was contributed by some of the best minds of the day, included both the philosophical and sociological aspects of Weber's work. It is concluded that the thesis that Weber was without influence is false.

The concept of continuing professional development (CPD) for teachers combines issues of training, recognition, and professional effectiveness. In this article, we examine the conditions and effects of the implementation of CPD policies at the international and national levels, before looking comparatively at concrete CPD training provision in two “academies” in France. We seek to identify certain conditions for the renewal of in-service teacher training engineering devices and, more broadly, to document major contemporary issues for the teaching profession: attractiveness, recognition, renewal, (...) mobility, and professional development. (shrink)

On peut lire " L'Emprise " de deux manières : comme un texte de rupture ou bien de continuité. Dans le premier cas, assez subalterne, on y verra le " persiste et signe " de l'hérétique après les foudres qui l'ont frappé lors de la guerre du Kosovo. Dans le second, plus intéressant, une mise à jour du " Pouvoir intellectuel " (1979), pour décrire comment l'ordre moral est aujourd'hui passé aux mains d'un nouveau magistère, la presse. Assumant avec les (...) moyens du bord la fonction immémoriale de pouvoir spirituel, le journalisme serait alors la figure moderne du cléricalisme. Dans cette situation, il n'est pas inutile de rappeler que le règne du clergé n'est pas celui du bon Dieu. (shrink)

According to Bergson, there is no laugh without an « anaesthesia of the heart ». A kind of malice always ultimately lies in the depths of the pleasure of laughter. Can this pleasure be mora l ? It creates an affective community which can be both the site of identity and that of challenge, of calling everything into question. Cathartic, conservative, revolutionary, philosophical, desperate, the pleasure of laughter is a complex passion which must be taken seriously.

On pense souvent que la littérature qui traite de religion n’est que la mise en mots d’une pensée élaborée par le théologien, qu’il peine à exprimer : la Bible, texte premier, est d’abord interprétée par des théologiens, et ensuite les écrivains s’emparent de leurs interprétations. Or il n’en va pas toujours ainsi, comme le prouve la réception de Judas Iscariote : de Klosptock à Kazantzakis en passant par Victor Hugo et Gérard de Nerval, ce sont les gens de lettres qui (...) ont précédé les exégètes dans l’interprétation de la figure de celui qui a livré Jésus. (shrink)

Why is Butterfield's best-seller The Origins of Modern Science (1949) such a powerful big picture, nearly impossible to move away from? Considered in the context of his life, the contrast between his attacks on Whig history and the contents of his best-seller reveals that his big picture of science continues at the centre because of his spiritual beliefs and practices. Butterfield did not make explicit his Christian (Methodist) world view to his history of science readers, although one could infer this (...) from his point that Christianity and the Scientific Revolution were the most significant events in universal history, transcending cultural boundaries. As long as Christian beliefs and practices continue to be at the centre of Western Society, so will Butterfield's big picture be at the centre. Western society is a Christian civilization. For Butterfield, the meaning of history is Christianity and The Origins of Modern Science is very much a Christian statement of the evolution of knowledge acquisition in Western society. To de-centre The Origins would require first a de-centred view of Christianity. (shrink)

L’objectif de cet article est de questionner l’opposition classique entre la connaissance tacite et la connaissance explicite et de montrer qu’il n’existe pas de césure entre ces deux aspects de la connaissance, mais seulement des situations d’expression, de transmission et d’apprentissage de la connaissance plus ou moins complexes et plus ou moins exigeantes. Pour ce faire, la stratégie consistera à présenter certaines difficultés et contradictions auxquelles peut conduire le traitement de la notion de connaissance explicite dans le dernier ouvrage de (...) Harry Collins, Tacit and Explicit Knowledge. (shrink)

L’objectif de cet article est de questionner l’opposition classique entre la connaissance tacite et la connaissance explicite et de montrer qu’il n’existe pas de césure entre ces deux aspects de la connaissance, mais seulement des situations d’expression, de transmission et d’apprentissage de la connaissance plus ou moins complexes et plus ou moins exigeantes. Pour ce faire, la stratégie consistera à présenter certaines difficultés et contradictions auxquelles peut conduire le traitement de la notion de connaissance explicite dans le dernier ouvrage de (...) Harry Collins, Tacit and Explicit Knowledge. (shrink)