Results for 'Andr��s Guiral'

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  1.  38
    Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?Andrés Guiral, Waymond Rodgers, Emiliano Ruiz & José A. Gonzalo - 2009 - Journal of Business Ethics 91 (S1):151 - 166.
    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 (...)
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  2.  27
    Do Investors Value a Firm’s Commitment to Social Activities?Waymond Rodgers, Hiu Lam Choy & Andrés Guiral - 2013 - Journal of Business Ethics 114 (4):607-623.
    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 (...)
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  3.  40
    To What Extend is the Going Concern Judgment Influenced by the Self-Fulfilling Prophecy?Andrés Guiral-Contreras, Emiliano Ruiz-Barbadillo & Waymond Rodgers - unknown
    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 (...)
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  4.  32
    Do Non-Socially Responsible Companies Achieve Legitimacy Through Socially Responsible Actions? The Mediating Effect of Innovation.Belen Blanco, Encarna Guillamón-Saorín & Andrés Guiral - 2013 - Journal of Business Ethics 117 (1):67-83.
    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. (...)
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  5.  5
    MARC, ANDRÉ, S. J. "Dialectique de L'Agir". [REVIEW]Vernon J. Bourke - 1956 - Modern Schoolman 34:302.
  6.  20
    Persea Americana (Avocado): Bringing Ancient Flowers to Fruit in the Genomics Era.André S. Chanderbali, Victor A. Albert, Vanessa E. T. M. Ashworth, Michael T. Clegg, Richard E. Litz, Douglas E. Soltis & Pamela S. Soltis - 2008 - Bioessays 30 (4):386-396.
  7.  5
    MARC, ANDRÉ, S. J. "L'Être Et L'Esprit". [REVIEW]W. Norris Clarke - 1959 - Modern Schoolman 37:236.
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  8.  5
    Respuesta ética al desafío ecológico.Andres S. Alvarez - 1990 - Naturaleza y Gracia 1:81-104.
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  9.  4
    Approaching Carl Andre’s Sculpture with Regard to a Phenomenology of Space and Place.Jérôme Dussuchalle - 2020 - Iris 40.
    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 (...)
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  10.  6
    On Measuring Counterarguing.N. Miller Andr S. Baron - 1973 - Journal for the Theory of Social Behaviour 3 (1):101–118.
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  11.  15
    Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud.Waymond Rodgers, Arne Söderbom & Andrés Guiral - 2015 - Journal of Business Ethics 131 (4):871-882.
    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 (...)
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  12.  45
    Different Pathways That Suggest Whether Auditors’ Going Concern Opinions Are Ethically Based.Waymond Rodgers, Andrés Guiral & José A. Gonzalo - 2009 - Journal of Business Ethics 86 (3):347-361.
    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 (...)
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  13.  11
    Children’s Perceptions of Social Robots: A Study of the Robots Pepper, AV1 and Tessa at Norwegian Research Fairs.Roger Andre Søraa, Pernille Søderholm Nyvoll, Karoline Blix Grønvik & J. Artur Serrano - 2021 - AI and Society 36 (1):205-216.
    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 (...)
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  14.  63
    Russell´s Early Type Theory and the Paradox of Propositions.André Fuhrmann - 2001 - Principia: An International Journal of Epistemology 5 (1-2):19-42.
    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 (...)
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  15. Hans Andre, vom sinnreich Des lebens. - Ders., Wunderbare wirklichkeit. - Ders., Annäherung durch abstand. - Ders., Natur und mysterium. Mit einem beitrag Von Gustav siewerth. - Ders., Licht und sein. - Gustav siewerth, André's philosophie Des lebens. [REVIEW]A. Haas - 1967 - Theologie Und Philosophie 42 (1):110.
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  16. Un Modelo Dual Para Portafolios de Inversion.Eduardo Arturo Cruz Trejos, Andr S. Urrutia Mosquera Jorge & Pedro Daniel Medina Varela - 2011 - Scientia et Technica 17.
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  17.  59
    Noise Corrections to Stochastic Trace Formulas.Gergely Palla, Gábor Vattay, André Voros, Niels Søndergaard & Carl Philip Dettmann - 2001 - Foundations of Physics 31 (4):641-657.
    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 (...)
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  18.  7
    Un emploi archaīque de l'analogie chez Héraclite et Thucydide. By André Rivier. Pp. 68. Lausanne: F. Rouge, 1952. Sw. fr. 7.50. [REVIEW]G. S. Kirk & Andre Rivier - 1954 - Journal of Hellenic Studies 74:199-199.
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  19.  4
    Études dantesques.É Bréhier, Maurice de Gandillac, André Pézard & P. M. S. - 1955 - Revue Philosophique de la France Et de l'Etranger 145:312 - 329.
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  20. “The Cow Chace” and “A Monody”: Major John Andre’s and Anna Seward’s Prophetic Poems.Eric Miller - 2018 - Lumen: Selected Proceedings From the Canadian Society for Eighteenth-Century Studies 37:53.
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  21. Le Recueil de Dessins D’Alfred André, Une Source Inestimable Pour L’Histoire de la Restauration des Émaux Peints de Limoges au Xixe siècleAlfred André’s Collection of Drawings, an Invaluable Source for the Restoration History of Limoges Painted Enamels in the 19th Century.Olga Kurovets & Françoise Barbe - 2015 - Techne 42:34-45.
  22. Berkeley's Master Argument.Andre Gallois - 1974 - Philosophical Review 83 (1):55-69.
    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.
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  23.  2
    André Vauchez, S. Homebon de Crémone, “Père des Pauvres” Et Patron des Tailleurs, with Umberto Longo and Laura Albiero, and in Collaboration with Véronique Souche-Hazebrouck. Brussels: Société des Bollandistes, 2018. Pp. Viii, 166; 16 Color Plates. €50. ISBN: 978-2-87365-033-9. [REVIEW]Donald S. Prudlo - 2019 - Speculum 94 (4):1241-1242.
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  24.  39
    Brewer’s Switching Argument.Andre Abath - 2012 - Grazer Philosophische Studien 85 (1):255-277.
    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 (...)
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  25.  23
    Ronsard's Pindaric Odes The Pindaric Odes of Ronsard, by Isidore Silver. Pp. Xvi+143. Paris (Printed by Pierre Andre), 1937. Paper. [REVIEW]D. S. Robertson - 1940 - The Classical Review 54 (03):138-139.
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  26. Une Fin de Siècle Philosophique: Entretiens Avec André Comte-Sponville, Marcel Conche, Luc Ferry, Gilles Lipovetsky, Michel Onfray, Clément Rosset.Sébastien Charles & André Comte-Sponville - 1999 - Montréal : Liber.
    " 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 (...)
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  27.  35
    Spinoza's Revolutions in Natural Law.Andre Santos Campos - 2012 - Palgrave-Macmillan.
    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 ...
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  28. Ernst Mayr's 'Ultimate/Proximate' Distinction Reconsidered and Reconstructed.André Ariew - 2003 - Biology and Philosophy 18 (4):553-565.
    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.
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  29.  49
    André Bazin's Eternal Returns: An Ontological Revision.Jeff Fort - 2021 - Film-Philosophy 25 (1):42-61.
    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 (...)
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  30.  95
    Reasonableness, Thy Name is Nature: A Review of John Finnis, Natural Law Natural Rights by Andres Rosler. [REVIEW]Andrés Rosler - 2011 - Jurisprudence 2 (2):529-545.
    Coercion and the State: A review of B Sharon Byrd and Joachim Hruschka, Kant's Doctrine of Right: A Commentary by Helga Varden.
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  31.  34
    Plagiarism, Cheating and Research Integrity: Case Studies From a Masters Program in Peru.Andres M. Carnero, Percy Mayta-Tristan, Kelika A. Konda, Edward Mezones-Holguin, Antonio Bernabe-Ortiz, German F. Alvarado, Carlos Canelo-Aybar, Jorge L. Maguiña, Eddy R. Segura, Antonio M. Quispe, Edward S. Smith, Angela M. Bayer & Andres G. Lescano - 2017 - Science and Engineering Ethics 23 (4):1183-1197.
    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 (...)
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  32. A Note on McDowell's Response to the Fineness of Grain Argument.Andre J. Abath - 2008 - Dialogue 47 (3-4):677-686.
  33.  15
    Relativizing Chaitin's Halting Probability.Rod Downey, Denis R. Hirschfeldt, Joseph S. Miller & André Nies - 2005 - Journal of Mathematical Logic 5 (02):167-192.
    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 (...)
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  34.  39
    Analysis of Wallace’s Proof of the Born Rule in Everettian Quantum Mechanics: Formal Aspects.André L. G. Mandolesi - 2018 - Foundations of Physics 48 (7):751-782.
    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 (...)
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  35.  61
    The Incarnation in Hegel’s Phenomenology of Spirit and Lectures on the Philosophy of Religion.Andres Ayala - 2021 - The Incarnate Word 8 (2):45-69.
    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 (...)
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  36.  29
    The Impact of Lamarck’s Theory of Evolution Before Darwin’s Theory.Andrés Galera - 2017 - Journal of the History of Biology 50 (1):53-70.
    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 (...)
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  37.  8
    Mental Conflict: Descartes: André Gombay.André Gombay - 1979 - Philosophy 54 (210):485-500.
    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 (...)
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  38.  13
    Practical Wisdom: Management’s No Longer Forgotten Virtue.Claus Dierksmeier, André Habisch & Claudius Bachmann - 2018 - Journal of Business Ethics 153 (1):147-165.
    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 (...)
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  39.  23
    Analysis of Wallace’s Proof of the Born Rule in Everettian Quantum Mechanics II: Concepts and Axioms.André L. G. Mandolesi - 2019 - Foundations of Physics 49 (1):24-52.
    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 (...)
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  40. Moore’s Paradox and the Logic of Belief.Andrés Páez - 2020 - Manuscrito 43 (2):1-15.
    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 (...)
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  41. Gentzen's Hauptsatz for the Systems NI and NK.Andrés Raggio - 1965 - Logique Et Analyse 8:91-100.
     
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  42.  8
    Assortative Mating in a Spanish Population: Effects of Social Factors and Cohabitation Time.A. Sánchez-Andrés & M. S. Mesa - 1994 - Journal of Biosocial Science 26 (4):441-450.
  43.  22
    The Impact of David Hume's Thoughts About Race for His Stance on Slavery and His Concept of Religion.Andre C. Willis - 2019 - Hume Studies 42 (1):213-239.
    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 (...)
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  44. A Multidimensional Approach to the Influence of Environmental Marketing and Orientation on the Firm’s Organizational Performance.Elena Fraj-Andrés, Eva Martinez-Salinas & Jorge Matute-Vallejo - 2008 - Journal of Business Ethics 88 (2):263 - 286.
    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 (...)
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  45.  65
    Russell's Way Out of the Paradox of Propositions.André Fuhrmann - 2002 - History and Philosophy of Logic 23 (3):197-213.
    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 (...)
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  46.  27
    Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S. [REVIEW]André Habisch, Lorenzo Patelli, Matteo Pedrini & Christoph Schwartz - 2011 - Journal of Business Ethics 100 (3):381 - 551.
    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 (...)
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  47.  17
    Demuth’s Path to Randomness.Antonín Kučera, André Nies & Christopher P. Porter - 2015 - Bulletin of Symbolic Logic 21 (3):270-305.
    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 (...)
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  48.  33
    Has André Malraux’s Imaginary Museum Come Into its Own?Derek Allan - 2020 - Apollo, an International Art Magazine.
    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).
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  49.  21
    A Multidimensional Approach to the Influence of Environmental Marketing and Orientation on the Firm’s Organizational Performance.Elena Fraj-Andrés, Eva Martinez-Salinas & Jorge Matute-Vallejo - 2008 - Journal of Business Ethics 88 (2):263-286.
    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 (...)
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  50.  8
    Obama's Racial Legacy: The Power of Whiteness.Andre C. Willis - 2017 - Critical Philosophy of Race 5 (2):183-197.
    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 (...)
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