Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We simultaneously examine the impact of CSR on both accounting-based (financial health) and market-based (Tobin’s Q) financial performance measures. From a sample of top corporate citizens, we find that: (1) a firm’s social responsibility (...) commitment (CSR) contributes to its financial performance; (2) after controlling for investment in innovation activities, CSR continues to have a positive impact on a firm’s financial performance; (3) the customer dimension of CSR has a positive effect on both CFP measures, whereas the employee dimension indicates a significant impact only on financial heath; and (4) the community relation dimension of CSR only affects the market-based CFP measure of firms with high innovation intensity. (shrink)

We examined whether auditors' attitude to the evidence may be driven by their perception of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting auditor's reluctance to release going concern opinions. We contribute to the literature by demonstrating in a laboratory experiment that auditors' perceptions of the self-fulfilling prophecy effect can bias their professional judgment. To this extend, the Hogarth and Einhorn's belief-adjustment model (...) was employed in order to estimate auditors' attitudes in regards to both aggravating and mitigating evidence. Our results indicate that the fear of provoking the self-fulfilling prophecy creates a directional goal which leads auditors to process the audit evidence in a manner more likely to yield the desired conclusion. Auditors' motivated by the fear of causing the self-fulfilling prophecy effect offered a greater sensitivity to the positive evidence and, at the same time, a lower tendency to favor negative evidence. We also provide a discussion of the implications of our results for both regulators and the auditing profession. (shrink)

This study investigates the effects on organization’s financial performances of, first, the extent to which the organizations are involved in controversial business activities, and second, their level of social performance. These companies can be considered non-socially responsible given the harmful nature of the activities they are involved in. Managers of these companies may still have incentives to pursue socially responsible actions if they believe that engaging on those actions will help them to achieve legitimacy and improve investors’ perception about them. (...) We develop a comprehensive methodology to investigate these corporate social performance (CSP)-related effects in a complex but specific setting. To this end, we analyze a sample of 202 US firms for the period 2005–2008 using a novel method in this area: partial least squares. Our results indicate that, contrary to the general findings in prior literature, companies involved in controversial business activities which engage in CSP do not directly reduce the negative perception that stakeholders have about them. Instead, we found evidence of a positive mediation effect of CSP on financial market-based performance through innovation. (shrink)

Il s’agira d’aborder dans cette contribution l’œuvre de Carl Andre en tant qu’arrangement de pièces combinatoires, selon des ensembles minimaux qui se parcourent, dont l’expérience et littéralement la compréhension ne peuvent se faire qu’à partir du déplacement physique du visiteur. Un déplacement qui prend son impulsion à partir du sol, départ de la sculpture mais aussi plan selon lequel la plus existentielle des dimensions se donne, condition fondatrice de l’habiter humain. Si l’installation a souvent été considérée comme une extension des (...) pratiques de l’assemblage et du collage, c’est-à-dire en fonctionnant selon des principes d’association, de contamination et de télescopage, le travail de Carl Andre pose de manière très radicale et rigoureuse les conditions mêmes qui rendent possible toute installation : la mise en tension sans cesse renouvelée d’une proximité et d’un lointain qui fonde l’horizon d’un spectateur toujours dessaisi de ce qui ad-vient, l’avènement de la corporéité en tant que mouvement, des prises sensori-motrices sans cesse reconduites et indexées sur la perception des objets qui occupent l’espace et le redistribuent, enfin la nature éminemment trajective de cette catégorie d’œuvre que l’on tente de définir par le terme d’installation. Les environnements sculpturaux proposés par l’artiste américain donnent lieu, ils instituent l’espace et l’ouvrent, ils sont autant de places à investir. In this contribution, we will deal with the works by Carl Andre as an arrangement of combinatory parts, according to minimal sets you can go by whose experience and literally the understanding can only be made from the visitor’s physical moves. A movement that origins from the ground, the start of the sculpture but also a map according to which the most existential of dimensions emerges, the founding condition of human beings. If the installation has often been considered an extension of assembly and collage habits, that is to say functioning according to association, contamination and going back and forth principles, the works by Carl Andre set the very conditions which make any kind of installation possible in an extremely radical and strict way: the forever renewed focus of a proximity and a distance which founds the horizon for a spectator who keeps being deprived of what will come, the surge of corporeality as a movement, of forever renewed sensorimotor grips indexed to the perception of objects which fill space and redistribute it, and at last the trajective nature of this kind of works one tends to define by the word of installation. The sculptural environment offered by the American artist gives place, they institute space and widen it, they are as many places to invest. (shrink)

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility. This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent (...) situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. (shrink)

Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...) perspectives. In the second stage, previous TP theory is built upon by arguing a simultaneous analysis of how conflicts of interests may induce auditors' behavior. We conclude that in the current low litigation risk environment, auditors' ethical behavior is clearly ' unbalanced' favoring the reluctance to issue warning signals. Finally, we offer a discussion of potential solutions to improve ethical issues. (shrink)

This article studies perceptual differences of three social robots by elementary school children of ages 6–13 years at research fairs. The autonomous humanoid robot Pepper, an advanced social robot primarily designed as a personal assistant with movement and mobility, is compared to the teleoperated AV1 robot—designed to help elementary school children who cannot attend school to have a telepresence through the robot—and the flowerpot robot Tessa, used in the eWare system as an avatar for a home sensor system and dedicated (...) to people with dementia living alone. These three robots were shown at the Norwegian national research fair, held in every major Norwegian city annually, where children were able to interact with the robots. Our analysis is based on quantitative survey data of the school children concerning the robots and qualitative discussions with them. By comparing three different types of social robots, we found that presence can be differently understood and conceptualized with different robots, especially relating to their function and “aliveness.” Additionally, we found a strong difference when relating robots to personal relations to one’s own grandparents versus older adults in general. We found children’s perceptions of robots to be relatively positive, curious and exploratory and that they were quite reflective on their own grandparent having a robot. (shrink)

The paradox of propositions, presented in Appendix B of Russell's The Principles of Mathematics, is usually taken as Russell's principal motive, at the time, for moving from a simple to a ramified theory of types. I argue that this view is mistaken. A closer study of Russell's correspondence with Frege reveals that Russell carne to adopt a very different resolution of the paradox, calling into question not the simplicity of his early type theory but the simplicity of his early theory (...) of propositions. (shrink)

We review studies of an evolution operator ℒ for a discrete Langevin equation with a strongly hyperbolic classical dynamics and a Gaussian noise. The leading eigenvalue of ℒ yields a physically measurable property of the dynamical system, the escape rate from the repeller. The spectrum of the evolution operator ℒ in the weak noise limit can be computed in several ways. A method using a local matrix representation of the operator allows to push the corrections to the escape rate up (...) to order eight in the noise expansion parameter. These corrections then appear to form a divergent series. Actually, via a cumulant expansion, they relate to analogous divergent series for other quantities, the traces of the evolution operators ℒn. Using an integral representation of the evolution operator ℒ, we then investigate the high order corrections to the latter traces. Their asymptotic behavior is found to be controlled by sub-dominant saddle points previously neglected in the perturbative expansion, and to be ultimately described by a kind of trace formula. (shrink)

In my article "berkeley's master argument" I attempt to show that an argument berkeley uses in the 'dialogues' and 'principles' to support his contention that whatever is perceivable is perceived can be seen as an illuminating attempt to relate conceptualizing, Imaging and perceiving. In consequence it cannot be dismissed as resting on an elementary fallacy, But reflects on the conditions for the self ascription of experience.

In his Perception and Reason, Bill Brewer argues that one can only have empirical beliefs if one’s perceptual experiences serve as reasons for such beliefs. His argument for this idea relies on a premise according to which in order for the relations with perceptual experience to determine the contents of empirical beliefs, these relations must be reason-giving. He offers an argument for this premise, the so-called Switching Argument. In this paper, I show that the Switching Argument does not work, in (...) which case we have no reason to accept the premise the argument is supposed to establish, and hence no reason to accept Brewer’s argument in favour of the idea that one can only have empirical beliefs if one’s perceptual experiences serve as reasons for such beliefs. (shrink)

" Au bas de la statue d'Auguste Comte, place de la Sorbonne, à Paris, on pouvait lire récemment - et peut-être le peut-on encore : "Ni Comte ni Sponville". Ce graffiti exprime à sa manière l'un des grands défis de la philosophie française de cette fin de siècle, à savoir celui de sa popularité. Car la philosophie est désormais au centre de la vie publique : elle trône dans les cafés, se fait une place dans l'entreprise et s'installe même dans (...) les cabinets privés. Mais ce qui ne laisse pas d'étonner, c'est l'écho qu'elle rencontre auprès d'un grand public avide de lectures philosophiques. Il convient de s'interroger sur cet engouement, ou plutôt d'interroger les philosophes à ce sujet, eux qui sont sans doute les mieux placés pour y répondre. " Précédés d'une introduction à l'œuvre des auteurs interviewés, les six entretiens réunis dans ce livre font le point à la fois sur la pensée de chacun d'eux et sur la situation générale de la philosophie française actuelle. Bien qu'on n'ait dans aucun sens affaire ici ni à une école ni à une improbable " pensée 98 ", il se dégage quand même de ces rencontres l'image d'une philosophie qui a renoué avec la vie, qui est arrivée à reformuler, à nouveaux frais, les questions de la philosophia perennis et qui a rétabli le dialogue avec son temps. (shrink)

The book forms a balanced structure in which the three conceptual pillars of Spinoza's natural law theory (individuality, natural laws, and power) are first analyzed from the viewpoint of his ontology and then from the viewpoint of his ...

It's been 41 years since the publication of Ernst Mayr's Cause and Effect in Biology wherein Mayr most clearly develops his version of the influential distinction between ultimate and proximate causes in biology. In critically assessing Mayr's essay I uncover false statements and red-herrings about biological explanation. Nevertheless, I argue to uphold an analogue of the ultimate/proximate distinction as it refers to two different kinds of explanations, one dynamical the other statistical.

The recent publication of André Bazin's Écrits complets, an enormous two-volume edition of 3000 pages which increases ten-fold Bazin's available corpus, provides opportunities for renewed reflection on, and possibly for substantial revisions of, this key figure in film theory. On the basis of several essays, I propose a drastic rereading of Bazin's most explicitly philosophical notion of “ontology.” This all too familiar notion, long settled into a rather dust-laden couple nonetheless retains its fascination. Rather than attempting to provide a systematic (...) reworking of this couple along well established lines, particularly those defined by realism and indexicality, this article proposes to shift the notion of ontology in Bazin from its determination as actual existence toward a more radical concept of ontology based on the notion of mimesis, particularly as articulated, in a Heideggerian mode, by Philippe Lacoue-Labarthe. This more properly ontological concept, also paradoxically and radically improper, is shown to be at work already in Bazin's texts, and it allows us to see that far from simplistically naturalizing photographic technology, Bazin does the contrary: he technicizes nature. If Bazin says that the photograph is a flower or a snowflake, he also implies that, like photographs, these are likewise a kind of technical artifact, an auto-mimetic reproduction of nature. Bazin likewise refers to film as a kind of skin falling away from the body of History, an accumulating pellicule in which nature and history disturbingly merge. This shifted perspective on Bazin's thinking is extended further in reference to Georges Didi-Huberman on the highly mimetic creatures known as phasmids, insects that mimic their environement. I extend this into the dynamic notion of eternal return, an implicit dimension of Bazin's thinking, clarified here in reference to Giorgio Agamben and the “immemorial image” which, like Bazin's “Death Every Afternoon,” presents an eminently repeatable deathly image, an animated corpse-world that can be likened to hell. (shrink)

Coercion and the State: A review of B Sharon Byrd and Joachim Hruschka, Kant's Doctrine of Right: A Commentary by Helga Varden.

Plagiarism is a serious, yet widespread type of research misconduct, and is often neglected in developing countries. Despite its far-reaching implications, plagiarism is poorly acknowledged and discussed in the academic setting, and insufficient evidence exists in Latin America and developing countries to inform the development of preventive strategies. In this context, we present a longitudinal case study of seven instances of plagiarism and cheating arising in four consecutive classes of an Epidemiology Masters program in Lima, Peru, and describes the implementation (...) and outcomes of a multifaceted, “zero-tolerance” policy aimed at introducing research integrity. Two cases involved cheating in graded assignments, and five cases correspond to plagiarism in the thesis protocol. Cases revealed poor awareness of high tolerance to plagiarism, poor academic performance, and widespread writing deficiencies, compensated with patchwriting and copy-pasting. Depending on the events’ severity, penalties included course failure and separation from the program. Students at fault did not engage in further plagiarism. Between 2011 and 2013, the Masters program sequentially introduced a preventive policy consisting of: intensified research integrity and scientific writing education, a stepwise, cumulative writing process; honor codes; active search for plagiarism in all academic products; and a “zero-tolerance” policy in response to documented cases. No cases were detected in 2014. In conclusion, plagiarism seems to be widespread in resource-limited settings and a greater response with educational and zero-tolerance components is needed to prevent it. (shrink)

As a natural example of a 1-random real, Chaitin proposed the halting probability Ω of a universal prefix-free machine. We can relativize this example by considering a universal prefix-free oracle machine U. Let [Formula: see text] be the halting probability of UA; this gives a natural uniform way of producing an A-random real for every A ∈ 2ω. It is this operator which is our primary object of study. We can draw an analogy between the jump operator from computability theory (...) and this Omega operator. But unlike the jump, which is invariant under the choice of an effective enumeration of the partial computable functions, [Formula: see text] can be vastly different for different choices of U. Even for a fixed U, there are oracles A =* B such that [Formula: see text] and [Formula: see text] are 1-random relative to each other. We prove this and many other interesting properties of Omega operators. We investigate these operators from the perspective of analysis, computability theory, and of course, algorithmic randomness. (shrink)

To solve the probability problem of the Many Worlds Interpretation of Quantum Mechanics, D. Wallace has presented a formal proof of the Born rule via decision theory, as proposed by D. Deutsch. The idea is to get subjective probabilities from rational decisions related to quantum measurements, showing the non-probabilistic parts of the quantum formalism, plus some rational constraints, ensure the squared modulus of quantum amplitudes play the role of such probabilities. We provide a new presentation of Wallace’s proof, reorganized to (...) simplify some arguments, and analyze it from a formal perspective. Similarities with classical decision theory are made explicit, to clarify its structure and main ideas. A simpler notation is used, and details are filled in, making it easier to follow and verify. Some problems have been identified, and we suggest possible corrections. (shrink)

Why I thought it useful to offer an explanation of Hegel’s doctrine on the Incarnation was so that the reader may be empowered to identify Hegel’s influence in modern accounts of this mystery. Even if, in my view, Hegel’s interpretation of revealed religion differs greatly from Catholic Doctrine, it is not surprising to find the presence of some of his concepts in modern theology. In truth, what matters is not the theologian’s self-identification as Hegelian or as non-Hegelian, but whether or (...) not the theologian adopts Hegel’s concepts. This paper offers an explanation of the internal dynamism of Hegelian concepts and their relation to Christian doctrine in Hegel’s Phenomenology of Spirit. This research may help to show in what way it is possible to explain Christian religious doctrine with a philosophy other than the Thomistic one and how, at least in Hegel’s case, religious doctrine is changed and reduced to an erroneous philosophical content. Also, an attempt is made to show the internal “coherence” of this Hegelian re-reading of Christianity so that theologians may become more cautious about accepting an explanation of Christian doctrine simply because the Christian language is preserved in that explanation. (shrink)

This paper analyzes the impact that Lamarckian evolutionary theory had in the scientific community during the period between the advent of Zoological Philosophy and the publication Origin of Species. During these 50 years Lamarck’s model was a well known theory and it was discussed by the scientific community as a hypothesis to explain the changing nature of the fossil record throughout the history of Earth. Lamarck’s transmutation theory established the foundation of an evolutionary model introducing a new way to research (...) in nature. Darwin’s selectionist theory was proposed in 1859 to explain the origin of species within this epistemological process. In this context, Charles Lyell’s Principles of Geology and Auguste Comte’s Cours de Philosophie Positive appear as two major works for the dissemination of Lamarck’s evolutionary ideology after the death of the French naturalist in 1829. (shrink)

In a famous text Descartes has written this: Whenever the thought of God's supreme power occurs to me, I cannot help feeling that he might easily, if he so wished, make me go wrong even in what I think I see most clearly with my mind's eye. On the other hand, whenever I turn to the matters themselves which I think I perceive very clearly, I am so convinced by them that I burst out: ‘let who will deceive me, he (...) can never bring it about that I should be nothing at the time of thinking that I am something, nor that it be true that I never existed if it is true that I exist now; nor even that two and three together make more or less than five, or any such thing in which I see manifest contradiction’. (shrink)

The ancient virtue of practical wisdom has lately been enjoying a remarkable renaissance in management literature. The purpose of this article is to add clarity and bring synergy to the interdisciplinary debate. In a review of the wide-ranging field of the existing literature from a philosophical, theological, psychological, and managerial perspective, we show that, although different in terms of approach, methodologies, and justification, the distinct traditions of research on practical wisdom can indeed complement one another. We suggest a conciliatory conception (...) of the various features of practical wisdom in management. This we take as a point of departure for a discussion of the significant implications of the subject for the theory and practice of management and for the direction of further research in the field. (shrink)

Having analyzed the formal aspects of Wallace’s proof of the Born rule, we now discuss the concepts and axioms upon which it is built. Justification for most axioms is shown to be problematic, and at times contradictory. Some of the problems are caused by ambiguities in the concepts used. We conclude the axioms are not reasonable enough to be taken as mandates of rationality in Everettian Quantum Mechanics. This invalidates the interpretation of Wallace’s result as meaning it would be rational (...) for Everettian agents to decide using the Born rule. (shrink)

Moore’s Paradox is a test case for any formal theory of belief. In Knowledge and Belief, Hintikka developed a multimodal logic for statements that express sentences containing the epistemic notions of knowledge and belief. His account purports to offer an explanation of the paradox. In this paper I argue that Hintikka’s interpretation of one of the doxastic operators is philosophically problematic and leads to an unnecessarily strong logical system. I offer a weaker alternative that captures in a more accurate way (...) our logical intuitions about the notion of belief without sacrificing the possibility of providing an explanation for problematic cases such as Moore’s Paradox. (shrink)

In March 2010, Professor Tom Devine, widely acknowledged as the leading academic historian of Scotland, presented a plenary lecture for the Royal Society of Edinburgh's yearly symposium, "Connections between Scotland and Slavery." Publicly advertised as a reply to the question "Did Slavery Make Scotland Great?" Devine's talk was eagerly anticipated by the group of international scholars gathered at the University of Edinburgh. His answer, however, may have been more controversial than the audience anticipated. Devine said that the economic transformation of (...) eighteenth-century Scotland was a direct result of capital produced by slave labor, disproportionately financed and largely managed by Scots. The notion that... (shrink)

Since it implies a reduction in the quality and the quantity of the natural resources, environmental degradation is a present day problem that requires immediate solutions. This situation is driving firms to undertake an environmental transformation process with the purpose of reducing the negative externalities that come from their economic activities. Within this context, environmental marketing is an emerging business philosophy by which organizations can address sustainability issues. Moreover, environmental marketing and orientation are seen as valuable strategies to improve a (...) firm's competitiveness. However, the literature that has analyzed the link between environmental strategies and firms' results has been inconclusive and contradictory. In this study, we propose and test a model that analyses how the implementation of ecological issues within a firm's marketing strategy and orientation influences organizational results. Data were obtained through a survey sent to Spanish manufacturing firms. The results show that environmental marketing positively affects firms' operational and commercial performance and this improvement will influence their economic results. Moreover, environmental marketing is revealed as an excellent strategy to obtain competitive advantages in costs and in product differentiation. Thus, this study agrees with the researchers who affirm that environmental strategies positively affect firm's competitiveness while reducing environmental impact. (shrink)

In Appendix B of Russell's The Principles of Mathematics occurs a paradox, the paradox of propositions, which a simple theory of types is unable to resolve. This fact is frequently taken to be one of the principal reasons for calling ramification onto the Russellian stage. The paper presents a detaiFled exposition of the paradox and its discussion in the correspondence between Frege and Russell. It is argued that Russell finally adopted a very simple solution to the paradox. This solution had (...) nothing to do with ramified types but marked an important shift in his theory of propositions. (shrink)

Although theoretical underpinnings of stakeholder dialog (SD) have been extensively discussed in the extant literature, there is a lack of empirical studies presenting evidence on the SD initiatives undertaken by firms. In this article, we provide information about 294 SD initiatives collected through a content analysis of the sustainability reports published by large firms in Germany, Italy, and the U. S. In addition to a country-based description of the different forms, stakeholder categories, and topics of the SD initiatives, we explore (...) the relationship between SD and characteristics of national business systems. Overall, we find firms undertake few SD initiatives, using low-involvement forms of dialog, and focusing on one category of stakeholders per initiative. Results suggest that the explicit approach to corporate social responsibility (CSR) favors the quantity of SD initiatives, but neglects the importance of the level of involvement and diversity of stakeholders participating at the dialog. Finally, we find public policies on CSR have a substantial influence on SD in national business systems with an implicit approach to CSR. Public policies based on a shared discussion involving multiple social actors encourage SD initiatives that use different forms of dialog and are characterized by high level of involvement. Our findings offer contributions to the ongoing debate about the effectiveness of SD and its relationship with CSR. (shrink)

Osvald Demuth studied constructive analysis from the viewpoint of the Russian school of constructive mathematics. In the course of his work he introduced various notions of effective null set which, when phrased in classical language, yield a number of major algorithmic randomness notions. In addition, he proved several results connecting constructive analysis and randomness that were rediscovered only much later.In this paper, we trace the path that took Demuth from his constructivist roots to his deep and innovative work on the (...) interactions between constructive analysis, algorithmic randomness, and computability theory. We will focus specifically on Demuth’s work on the differentiability of Markov computable functions and his study of constructive versions of the Denjoy alternative, Demuth’s independent discovery of the main notions of algorithmic randomness, as well as the development of Demuth randomness, and the interactions of truth-table reducibility, algorithmic randomness, and semigenericity in Demuth’s work. (shrink)

A brief discussion of André Malraux's concept of the musée imaginaire (Imaginary Museum or Museum without Walls) and a comment on the neglect of Malraux's theory of art. (Link provided).

Since it implies a reduction in the quality and the quantity of the natural resources, environmental degradation is a present day problem that requires immediate solutions. This situation is driving firms to undertake an environmental transformation process with the purpose of reducing the negative externalities that come from their economic activities. Within this context, environmental marketing is an emerging business philosophy by which organizations can address sustainability issues. Moreover, environmental marketing and orientation are seen as valuable strategies to improve a (...) firm's competitiveness. However, the literature that has analyzed the link between environmental strategies and firms' results has been inconclusive and contradictory. In this study, we propose and test a model that analyses how the implementation of ecological issues within a firm's marketing strategy and orientation influences organizational results. Data were obtained through a survey sent to Spanish manufacturing firms. The results show that environmental marketing positively affects firms' operational and commercial performance and this improvement will influence their economic results. Moreover, environmental marketing is revealed as an excellent strategy to obtain competitive advantages in costs and in product differentiation. Thus, this study agrees with the researchers who affirm that environmental strategies positively affect firm's competitiveness while reducing environmental impact. (shrink)

The point of departure for this article is that the current white backlash over the use of the framing device “Black Lives Matter” is a correlate of the diminished capacity to make race-based claims fostered by neoliberal conceptions of race. The article attends to how President Obama, paradoxically, has deepened color-blind forms of racism and thus weakened the ability for grass-roots Black challenges to the discursive and political status quo. His implicit conception of whiteness as invisible, singular and of transcendent (...) power, is discussed as a theo-politics and assessed via two examples: the rhetoric he uses with Black audiences, and his foreign policy choices in Africa. This article hopes both to show that Obama's management of the complex conditions he inherited have not been fruitful for African Americans, the group that offered such unmitigated supported for his campaigns; and to inspire momentum against neoliberal ways of thinking about race and its concomitant color-blind whiteness. (shrink)