This study draws upon the behavioral agency model and the concept of socioemotional wealth to investigate how family firms’ employee pension underfunding decisions differ from those of non-family firms. We explore how these differences are influenced by financial distress, generational stage, and whether the firm is eponymous. We test our hypotheses using data from 452 US firms over an eleven-year period. Our results suggest that family firms are less likely to underfund pensions, but this effect is attenuated in later generational (...) ownership stages and in non-eponymous firms. (shrink)

An l-hemi-implicative semilattice is an algebra \\) such that \\) is a semilattice with a greatest element 1 and satisfies: for every \, \ implies \ and \. An l-hemi-implicative semilattice is commutative if if it satisfies that \ for every \. It is shown that the class of l-hemi-implicative semilattices is a variety. These algebras provide a general framework for the study of different algebras of interest in algebraic logic. In any l-hemi-implicative semilattice it is possible to define an (...) derived operation by \ \wedge \). Endowing \\) with the binary operation \ the algebra \\) results an l-hemi-implicative semilattice, which also satisfies the identity \. In this article, we characterize the commutative l-hemi-implicative semilattices. We also provide many new examples of l-hemi-implicative semilattice on any semillatice with greatest element. Finally, we characterize congruences on the classes of l-hemi-implicative semilattices introduced earlier and we characterize the principal congruences of l-hemi-implicative semilattices. (shrink)

The aim of our research is to analyze how different religions influence business ethics. We develop an index of practices in the field of business ethics, made up of 19 items containing practices related to workers, consumers, products, human rights, management of ethical conflicts, and crime prevention. Also, we consider a wide range of religion affiliations. To undertake this research, we use a panel data sample composed of 11,956 firm‐year observations from 18 countries. Drawing on stakeholder theory, we posit some (...) hypotheses based on the religions considered. The results obtained show that a higher percentage of religious adherents in the country where a company does business usually involve the implementation of more ethical practices in the corporate field. These findings are obtained for Christian, Islamic, Jewish, and Hindu religions. In contrast, this does not stand for Buddhist and folk religions. Also, countries where there is no predominant religion do not show a confluence between religion and ethical corporate practices. (shrink)

Este artículo revisa los problemas relacionados con la distinción actual entre Ética pública y Ética privada; una distinción basada en una tesis reduccionista, según la cual los políticos y empleados públicos son los únicos sujetos agentes en los asuntos de Ética pública. El autor destaca especialmente que la noción actual de Ética Pública cae en el error de aislar en el espacio privado, cuestiones relacionadas con la Ética pública. Un concepto tan limitado, es un gran error que ha servido para (...) ocultar del foco de la Ética Pública una gran cantidad de asuntos vitales que van más allá del campo de interrelación público-privado. Los partidos políticos, los sindicatos, los contribuyentes, los contratistas, los medios de comunicación, las personas subsidiadas, los ciudadanos en general; todos ellos tienen un papel muy importante en la esfera pública, y por lo tanto son agentes en temas de Ética Pública. Por estas razones, el autor refuta la visión estrecha del concepto actual de Ética Pública y cree imprescindible repensarlo, objetiva y subjetivamente. Por otra parte, este estudio examina el nuevo panorama de los "códigos de ética" en España, con una mirada crítica cuando son sólo normas legales acompañadas de sanciones y no verdaderos “códigos de ética”. Estos principios, llamados "principios éticos", deberían ser deberes que los funcionarios públicos poseen por sí mismos y no por imposición. Por el contrario, en el caso que examinamos, esos principios son claramente deberes establecidos en la Constitución Española de 1978 y representan las obligaciones más primarias, superlativas y básicas de un empleado público. En un estado de duda moral, los códigos podrían ser útiles para proporcionar consejo, dando una regla para resolver el dilema ético. El autor reconoce que, en determinadas circunstancias, en tales casos, los códigos de ética pueden ayudar a los servidores públicos como guía en sus decisiones. Sin embargo, la obligación de respetar y garantizar el respeto de los mandatos constitucionales y la prohibición de la discriminación contra las personas por motivos de raza, sexo, religión.., u otras circunstancias, no plantean cuestiones morales. Por esa razón, el autor considera que el Estatuto Básico del Empleado Público en España comete un error al establecer como un principio ético, el deber de cumplir con la Constitución; el más alto deber legal que uno puede imaginar en el caso de los servidores públicos. (shrink)

Este artículo revisa los problemas relacionados con la distinción actual entre Ética pública y Ética privada; una distinción basada en una tesis reduccionista, según la cual los políticos y empleados públicos son los únicos sujetos agentes en los asuntos de Ética pública. El autor destaca especialmente que la noción actual de Ética Pública cae en el error de aislar en el espacio privado, cuestiones relacionadas con la Ética pública. Un concepto tan limitado, es un gran error que ha servido para (...) ocultar del foco de la Ética Pública una gran cantidad de asuntos vitales que van más allá del campo de interrelación público-privado. Los partidos políticos, los sindicatos, los contribuyentes, los contratistas, los medios de comunicación, las personas subsidiadas, los ciudadanos en general; todos ellos tienen un papel muy importante en la esfera pública, y por lo tanto son agentes en temas de Ética Pública. Por estas razones, el autor refuta la visión estrecha del concepto actual de Ética Pública y cree imprescindible repensarlo, objetiva y subjetivamente. Por otra parte, este estudio examina el nuevo panorama de los "códigos de ética" en España, con una mirada crítica cuando son sólo normas legales acompañadas de sanciones y no verdaderos “códigos de ética”. Estos principios, llamados "principios éticos", deberían ser deberes que los funcionarios públicos poseen por sí mismos y no por imposición. Por el contrario, en el caso que examinamos, esos principios son claramente deberes establecidos en la Constitución Española de 1978 y representan las obligaciones más primarias, superlativas y básicas de un empleado público. En un estado de duda moral, los códigos podrían ser útiles para proporcionar consejo, dando una regla para resolver el dilema ético. El autor reconoce que, en determinadas circunstancias, en tales casos, los códigos de ética pueden ayudar a los servidores públicos como guía en sus decisiones. Sin embargo, la obligación de respetar y garantizar el respeto de los mandatos constitucionales y la prohibición de la discriminación contra las personas por motivos de raza, sexo, religión.., u otras circunstancias, no plantean cuestiones morales. Por esa razón, el autor considera que el Estatuto Básico del Empleado Público en España comete un error al establecer como un principio ético, el deber de cumplir con la Constitución; el más alto deber legal que uno puede imaginar en el caso de los servidores públicos. (shrink)

Este artículo revisa los problemas relacionados con la distinción actual entre Ética pública y Ética privada; una distinción basada en una tesis reduccionista, según la cual los políticos y empleados públicos son los únicos sujetos agentes en los asuntos de Ética pública. El autor destaca especialmente que la noción actual de Ética Pública cae en el error de aislar en el espacio privado, cuestiones relacionadas con la Ética pública. Un concepto tan limitado, es un gran error que ha servido para (...) ocultar del foco de la Ética Pública una gran cantidad de asuntos vitales que van más allá del campo de interrelación público-privado. Los partidos políticos, los sindicatos, los contribuyentes, los contratistas, los medios de comunicación, las personas subsidiadas, los ciudadanos en general; todos ellos tienen un papel muy importante en la esfera pública, y por lo tanto son agentes en temas de Ética Pública. Por estas razones, el autor refuta la visión estrecha del concepto actual de Ética Pública y cree imprescindible repensarlo, objetiva y subjetivamente. Por otra parte, este estudio examina el nuevo panorama de los "códigos de ética" en España, con una mirada crítica cuando son sólo normas legales acompañadas de sanciones y no verdaderos “códigos de ética”. Estos principios, llamados "principios éticos", deberían ser deberes que los funcionarios públicos poseen por sí mismos y no por imposición. Por el contrario, en el caso que examinamos, esos principios son claramente deberes establecidos en la Constitución Española de 1978 y representan las obligaciones más primarias, superlativas y básicas de un empleado público. En un estado de duda moral, los códigos podrían ser útiles para proporcionar consejo, dando una regla para resolver el dilema ético. El autor reconoce que, en determinadas circunstancias, en tales casos, los códigos de ética pueden ayudar a los servidores públicos como guía en sus decisiones. Sin embargo, la obligación de respetar y garantizar el respeto de los mandatos constitucionales y la prohibición de la discriminación contra las personas por motivos de raza, sexo, religión.., u otras circunstancias, no plantean cuestiones morales. Por esa razón, el autor considera que el Estatuto Básico del Empleado Público en España comete un error al establecer como un principio ético, el deber de cumplir con la Constitución; el más alto deber legal que uno puede imaginar en el caso de los servidores públicos. (shrink)

Este artículo revisa los problemas relacionados con la distinción actual entre Ética pública y Ética privada; una distinción basada en una tesis reduccionista, según la cual los políticos y empleados públicos son los únicos sujetos agentes en los asuntos de Ética pública. El autor destaca especialmente que la noción actual de Ética Pública cae en el error de aislar en el espacio privado, cuestiones relacionadas con la Ética pública. Un concepto tan limitado, es un gran error que ha servido para (...) ocultar del foco de la Ética Pública una gran cantidad de asuntos vitales que van más allá del campo de interrelación público-privado. Los partidos políticos, los sindicatos, los contribuyentes, los contratistas, los medios de comunicación, las personas subsidiadas, los ciudadanos en general; todos ellos tienen un papel muy importante en la esfera pública, y por lo tanto son agentes en temas de Ética Pública. Por estas razones, el autor refuta la visión estrecha del concepto actual de Ética Pública y cree imprescindible repensarlo, objetiva y subjetivamente. Por otra parte, este estudio examina el nuevo panorama de los "códigos de ética" en España, con una mirada crítica cuando son sólo normas legales acompañadas de sanciones y no verdaderos “códigos de ética”. Estos principios, llamados "principios éticos", deberían ser deberes que los funcionarios públicos poseen por sí mismos y no por imposición. Por el contrario, en el caso que examinamos, esos principios son claramente deberes establecidos en la Constitución Española de 1978 y representan las obligaciones más primarias, superlativas y básicas de un empleado público. En un estado de duda moral, los códigos podrían ser útiles para proporcionar consejo, dando una regla para resolver el dilema ético. El autor reconoce que, en determinadas circunstancias, en tales casos, los códigos de ética pueden ayudar a los servidores públicos como guía en sus decisiones. Sin embargo, la obligación de respetar y garantizar el respeto de los mandatos constitucionales y la prohibición de la discriminación contra las personas por motivos de raza, sexo, religión.., u otras circunstancias, no plantean cuestiones morales. Por esa razón, el autor considera que el Estatuto Básico del Empleado Público en España comete un error al establecer como un principio ético, el deber de cumplir con la Constitución; el más alto deber legal que uno puede imaginar en el caso de los servidores públicos. (shrink)

This paper introduces an axiomatisation for equational hybrid logic based on previous axiomatizations and natural deduction systems for propositional and first-order hybrid logic. Its soundness and completeness is discussed. This work is part of a broader research project on the development a general proof calculus for hybrid logics.

An l-hemi-implicative semilattice is an algebra $$\mathbf {A} = $$ A= such that $$$$ is a semilattice with a greatest element 1 and satisfies: for every $$a,b,c\in A$$ a,b,c∈A, $$a\le b\rightarrow c$$ a≤b→c implies $$a\wedge b \le c$$ a∧b≤c and $$a\rightarrow a = 1$$ a→a=1. An l-hemi-implicative semilattice is commutative if if it satisfies that $$a\rightarrow b = b\rightarrow a$$ a→b=b→a for every $$a,b\in A$$ a,b∈A. It is shown that the class of l-hemi-implicative semilattices is a variety. These algebras provide (...) a general framework for the study of different algebras of interest in algebraic logic. In any l-hemi-implicative semilattice it is possible to define an derived operation by $$a \sim b := \wedge $$ a∼b:=∧. Endowing $$$$ with the binary operation $$\sim $$ ∼ the algebra $$$$ results an l-hemi-implicative semilattice, which also satisfies the identity $$a \sim b = b \sim a$$ a∼b=b∼a. In this article, we characterize the commutative l-hemi-implicative semilattices. We also provide many new examples of l-hemi-implicative semilattice on any semillatice with greatest element. Finally, we characterize congruences on the classes of l-hemi-implicative semilattices introduced earlier and we characterize the principal congruences of l-hemi-implicative semilattices. (shrink)

Several philosophers have expressed concerns with some recent uses of the term ‘cognition’. Underlying a number of these concerns are claims that cognition is only located in the brain and that no compelling case has been made to use ‘cognition’ in any way other than as a cause of behavior that is representational in nature. These concerns center on two primary misapprehensions: First, that some adherents of dynamical cognitive science think DCS implies the thesis of extended cognition and the rejection (...) of representation, and second, that cognition is mistakenly equated with behavior. We make three points in response to these claims: First, there is no thoroughly entrenched conception of cognition as distinct from behavior that is being illegitimately disregarded. Second, we present Shapiro’s exposition of dynamical systems theory as revealing a misunderstanding of the way that dynamical models are used in explanations of cognition and related phenomena. Accordingly, a proper conception of DCS’s methods facilitates an appreciation of extended cognition as a legitimate phenomenon of scientific investigation. Finally, we demonstrate that practicing cognitive scientists and psychologists are far more pluralistic in the phenomena they apply ‘cognition’ to than is suggested by some. At the heart of our disagreement with these concerned folks is that although we think it likely that some cognitive phenomena are representational, non-extended, and only in-between the ears, we also think there are good conceptual and empirical reasons to believe that many cognitive phenomena are non-representational, extended, and not confined to the brain. (shrink)

Over the last few years, a new methodology to address the P versus NP problem has been developed, based on searching for borderlines between the nonefficiency of computing models and the presumed efficiency. These borderlines can be seen as frontiers of efficiency, which are crucial in this methodology. “Translating,” in some sense, an efficient solution in a presumably efficient model to an efficient solution in a nonefficient model would give an affirmative answer to problem P versus NP. In the framework (...) of Membrane Computing, the key of this approach is to detect the syntactic or semantic ingredients that are needed to pass from a nonefficient class of membrane systems to a presumably efficient one. This paper deals with tissue P systems with communication rules of type symport/antiport allowing the evolution of the objects triggering the rules. In previous works, frontiers of efficiency were found in these kinds of membrane systems both with division rules and with separation rules. However, since they were not optimal, it is interesting to refine these frontiers. In this work, optimal frontiers of the efficiency are obtained in terms of the total number of objects involved in the communication rules used for that kind of membrane systems. These optimizations could be easier to translate, if possible, to efficient solutions in a nonefficient model. (shrink)

Commitment has been perceived as a strategic topic in organizations due to its positive effect on retaining talent, increasing performance, or boosting employees’ innovative behavior. However there are many focis of commitment in the workplace, which has represented a challenge to human resources management, who need implement measures to improve the employee’s commitment. Recent research has suggested a need to conduct studies about commitment, namely antecedents and the relationship between different focis, to understand the dynamic and directionality between them. Hence, (...) the purpose of this work is to analyze how employees’ emotional awareness relates with two focis of commitment, also assessing the mediating role of affective commitment to the leader. The study uses structural equation modeling and Lisrel to test the hypotheses considering the multidimensionality of organizational commitment, employees emotional awareness, and the affective commitment to the leader, under the scope of Social Exchange Theory. The Mackinon’s Z Test was used to assess the mediation role of affective commitment to the leader. The sample is composed for 403 employees from two multinational companies. The results provide empirical evidence about the mediating role of affective commitment to the leader in the relationship between employees’ emotional awareness and organizational commitment, and the employees’ emotional awareness as an antecedent of commitment. The implications for theory and practice are discussed. (shrink)

A hemi-implicative lattice is an algebra \((A,\wedge,\vee,\rightarrow,1)\) of type (2, 2, 2, 0) such that \((A,\wedge,\vee,1)\) is a lattice with top and for every \(a,b\in A\), \(a\rightarrow a = 1\) and \(a\wedge (a\rightarrow b) \le b\). A new variety of hemi-implicative lattices, here named sub-Hilbert lattices, containing both the variety generated by the \(\{\wedge,\vee,\rightarrow,1\}\) -reducts of subresiduated lattices and that of Hilbert lattices as proper subvarieties is defined. It is shown that any sub-Hilbert lattice is determined (up to isomorphism) by (...) a triple (_L_, _D_, _S_) which satisfies the following conditions: _L_ is a bounded distributive lattice, _D_ is a sublattice of _L_ containing 0, 1 such that for each \(a, b \in L\) there is an element \(c \in D\) with the property that for all \(d \in D\), \(a \wedge d \le b\) if and only if \(d \le c\) (we write \(a \rightarrow _D b\) for the element _c_), and _S_ is a non void subset of _L_ such that _S_ is closed under \(\rightarrow _D\) and _S_, with its inherited order, is itself a lattice. Finally, the congruences of sub-Hilbert lattices are studied. (shrink)

The use of images in education has received little attention despite the dual role of images in school textbooks, one aimed at the acquisition of knowledge and the other at the transmission of attitudes, values and norms, that constitute a valuable source of historical, educational and communicative research. We will study, through the analysis of content, the characteristics of the catechisms, the legislation of the time related to the publication of school textbooks, the presence of images, types, the didactic function (...) and the transmission of social models and ideology. The research suggests that the images of school catechisms are not simply reflections of a reality that facilitates the learning of the contents taught in schools, but that they also become an effective tool in the transformation of the values and ideological thinking of the social context in which they are produced. (shrink)

Rather than occurring abstractly (autonomously), ethical growth occurs in interpersonal relationships (IRs). It requires optimally functioning cognitive processes [attention, working memory (WM), episodic/autobiographical memory (AM), inhibition, flexibility, among others], emotional processes (physical contact, motivation, and empathy), processes surrounding ethical, intimacy, and identity issues, and other psychological processes (self-knowledge, integration, and the capacity for agency). Without intending to be reductionist, we believe that these aspects are essential for optimally engaging in IRs and for the personal constitution. While they are all integrated (...) into our daily life, in research and academic work, it is hard to see how they are integrated. Thus, we need better theoretical frameworks for studying them. That study and integration thereof are undertaken differently depending on different views of what it means to live as a human being. We rely on neuroscientific data to support the chosen theory to offer knowledge to understand human beings and interpersonal relational growth. We should of course note that to describe what makes up the uniqueness of being, acting, and growing as a human person involves something much more profound which requires too, a methodology that opens the way for a theory of the person that responds to the concerns of philosophy and philosophical anthropology from many disciplines and methods (Orón Semper, 2015;Polo, 2015), but this is outside the scope of this study. With these in mind, this article aims to introduce a new explanatory framework, called the Interprocessual-self (IPS), for the neuroscientific findings that allow for a holistic consideration of the previously mentioned processes. Contributing to the knowledge of personal growth and avoiding a reductionist view, we first offer a general description of the research that supports the interrelation between personal virtue in IRs and relevant cognitive, emotional, and ethic-moral processes. This reveals how relationships allow people to relate ethically and grow as persons. We include conceptualizations and descriptions of their neural bases. Secondly, with the IPS model, we explore neuroscientific findings regarding self-knowledge, integration, and agency, all psychological processes that stimulate inner exploration of the self concerning the other. We find that these fundamental conditions can be understood from IPS theory. Finally, we explore situations that involve the integration of two levels, namely the interpersonal one and the social contexts of relationships. (shrink)

In this paper we present applications of the ACGT Master Ontology (MO) which is a new terminology resource for a transnational network providing data exchange in oncology, emphasizing the integration of both clinical and molecular data. The development of a new ontology was necessary due to problems with existing biomedical ontologies in oncology. The ACGT MO is a test case for the application of best practices in ontology development. This paper provides an overview of the application of the ontology within (...) the ACGT project thus far. (shrink)

We examine the unique nature of agency problems within publicly traded family firms by investigating the earnings management decision of dominant family owners relative to non-family. To do so, we draw upon literature demonstrating that family owners are loss averse with respect to the family’s socioemotional wealth, or the affective endowment derived from firm ownership and control. Our theory and findings suggest that potential reputational consequences of earnings management lead family principals to engage in less of this practice relative to (...) non-family firms, and that founder family firms are less likely than non-founder family firms to use earnings management. Moreover, the family-firm effect varies with the firm size, the degree of CEO entrenchment, and the firm’s stock structure. We provide important insights regarding differences between family and non-family principals in the use of unethical accounting practices, thereby extending agency theory and advancing an underdeveloped research area. (shrink)